Code of Alabama
Chapter 13 - Minerals Severance Taxes.
Article 1 - 1971 Coal Severance Tax.

Section 40-13-1 - Definitions. - For the purposes of this article, the following terms shall...

Section 40-13-2 - Excise and Privilege Tax Levied; Rate of Tax. - Effective October 1, 2011, there is hereby levied, in addition...

Section 40-13-3 - Monthly Report of Producer. - Every producer shall, within 20 days after the end of...

Section 40-13-4 - Monthly Report of Purchasers and Transporters. - Purchasers and transporters of coal shall file a report with...

Section 40-13-5 - Deposit of Proceeds; Disbursement and Appropriation of Funds. - (a) The entire proceeds from the privilege or license tax...

Section 40-13-6 - Distribution of Tax Proceeds. - (a) In each fiscal year when the funds then on...

Section 40-13-8 - Termination of Tax; Application. - The excise and privilege tax imposed by this article shall...

Section 40-13-9 - Political Subdivisions of State Prohibited From Levying Tax Upon the Excise or Privilege of Severing Coal. - No political subdivision of the State of Alabama, including counties,...

Section 40-13-10 - Criminal Penalties. - Any producer, purchaser or transporter who shall fail to comply...