Code of Alabama
Chapter 13 - Minerals Severance Taxes.
Article 2 - 1977 Coal and Lignite Severance Tax.

Section 40-13-30 - Definitions. - When used in this article, unless the context plainly indicates...

Section 40-13-31 - Levy and Collection of Excise and Privilege Tax; Amount of Tax. - Any laws to the contrary notwithstanding, the Department of Revenue...

Section 40-13-32 - Deposit and Distribution of Proceeds of Taxes Collected Generally. - The proceeds collected pursuant to the provisions of this article...

Section 40-13-33 - Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap. - In any case in which more than one municipality has,...

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. - (a) The relevant books of every person engaged in the...

Section 40-13-35 - Penalty for Violation of Provisions of Article. - Any person who shall fail to comply with the provisions...

Section 40-13-36 - Construction of Article. - The provisions of this article are supplemental and shall be...