Purchasers and transporters of coal shall file a report with the commissioner, upon forms prescribed by the commissioner, within 20 days after the end of each calendar month. The report shall state the names and addresses of all producers from whom such purchaser or transporter has received coal during the respective said calendar month, the total quantity of coal so acquired and, in the case of a transporter, to whom and where each ton of coal was delivered, and such further information as the commissioner reasonably may require for the proper enforcement of the provisions of this article. The said report shall be signed by the purchaser or transporter himself, in the instance of an individual purchaser or transporter, and by a member or officer or the manager of the purchaser or transporter in all other instances.
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.