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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 13 - Minerals Sever...
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Article 1 - 1971 Coal Severance Tax.
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; reporting requirements.
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.