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2021 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 13 - Minerals Severance Taxes.
Article 2 - 1977 Coal and Lignite Severance Tax.
- Section 40-13-30 - Definitions.
- Section 40-13-31 - Levy and Collection of Excise and Privilege Tax; Amount of Tax.
- Section 40-13-32 - Deposit and Distribution of Proceeds of Taxes Collected Generally.
- Section 40-13-33 - Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap.
- Section 40-13-34 - Inspection of Books of Persons Engaged in Severing of Coal or Lignite; Issuance of Forms and Making of Rules, Regulations and Promulgations by Department of Revenue Generally; Delinquent Penalty.
- Section 40-13-35 - Penalty for Violation of Provisions of Article.
- Section 40-13-36 - Construction of Article.
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