Code of Alabama
Article 2 - 1977 Coal and Lignite Severance Tax.
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, pursuant to the laws of the State of Alabama, police jurisdiction over an area, computations of tonnage severed and the distribution of taxes collected under this article shall be prorated equally among such municipalities with such overlapping police jurisdictions as to such area of overlapping jurisdictions only.

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Structure Code of Alabama

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 40-13-33 - Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap.

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.

Section 40-13-35 - Penalty for Violation of Provisions of Article.

Section 40-13-36 - Construction of Article.