Effective October 1, 2011, there is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing coal within Alabama. This tax shall be paid to the commissioner by every producer who severs coal within Alabama at the rate of $.135 per ton of coal severed.
Structure 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.