No political subdivision of the State of Alabama, including counties, cities, special taxing districts or other taxing instrumentalities, shall levy a tax upon the excise or privilege of severing coal in Alabama. It is the intent hereof that all taxing authority upon the excise or privilege of severing coal as is granted in Section 40-13-2 shall inure to the State of Alabama exclusively.
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.