Any laws to the contrary notwithstanding, the Department of Revenue is authorized and empowered to and shall levy and collect an excise and privilege tax on every person severing coal or lignite within the State of Alabama in an amount equal to $0.20 per ton of coal or lignite severed.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 13 - Minerals Severance Taxes.
Article 2 - 1977 Coal and Lignite Severance Tax.
Section 40-13-30 - Definitions.
Section 40-13-31 - Levy and Collection of Excise and Privilege Tax; Amount of Tax.
Section 40-13-32 - Deposit and Distribution of Proceeds of Taxes Collected Generally.
Section 40-13-35 - Penalty for Violation of Provisions of Article.