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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 13 - Minerals Severance Taxes.
Article 1 - 1971 Coal Severance Tax.
- Section 40-13-1 - Definitions.
- Section 40-13-2 - Excise and Privilege Tax Levied; Rate of Tax.
- Section 40-13-3 - Monthly Report of Producer.
- Section 40-13-4 - Monthly Report of Purchasers and Transporters.
- Section 40-13-5 - Deposit of Proceeds; Disbursement and Appropriation of Funds.
- Section 40-13-6 - Distribution of Tax Proceeds.
- Section 40-13-8 - Termination of Tax; Application.
- Section 40-13-9 - Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal.
- Section 40-13-10 - Criminal Penalties.
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