(a) The relevant books of every person engaged in the severing of coal or lignite in the State of Alabama shall be open to inspection by duly authorized agents of the Department of Revenue selected or appointed for the purpose of aiding in the collection and enforcement of the tax imposed by this article.
(b) The Department of Revenue is authorized and empowered to issue such forms and to make reasonable rules, regulations and promulgations as may be necessary to enforce and collect the tax imposed by this article, including the imposition of a delinquent penalty not to exceed 10 percent of the amount of such tax; provided, however, that such penalty may be waived by the Department of Revenue if a good and sufficient reason therefor is shown.
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.