Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 13 - Minerals Severance Taxes.

Article 1 - 1971 Coal Severance Tax.

Section 40-13-1 - Definitions. - For the purposes of this article, the following terms shall...

Section 40-13-2 - Excise and Privilege Tax Levied; Rate of Tax. - Effective October 1, 2011, there is hereby levied, in addition...

Section 40-13-3 - Monthly Report of Producer. - Every producer shall, within 20 days after the end of...

Section 40-13-4 - Monthly Report of Purchasers and Transporters. - Purchasers and transporters of coal shall file a report with...

Section 40-13-5 - Deposit of Proceeds; Disbursement and Appropriation of Funds. - (a) The entire proceeds from the privilege or license tax...

Section 40-13-6 - Distribution of Tax Proceeds. - (a) In each fiscal year when the funds then on...

Section 40-13-8 - Termination of Tax; Application. - The excise and privilege tax imposed by this article shall...

Section 40-13-9 - Political Subdivisions of State Prohibited From Levying Tax Upon the Excise or Privilege of Severing Coal. - No political subdivision of the State of Alabama, including counties,...

Section 40-13-10 - Criminal Penalties. - Any producer, purchaser or transporter who shall fail to comply...

Article 2 - 1977 Coal and Lignite Severance Tax.

Section 40-13-30 - Definitions. - When used in this article, unless the context plainly indicates...

Section 40-13-31 - Levy and Collection of Excise and Privilege Tax; Amount of Tax. - Any laws to the contrary notwithstanding, the Department of Revenue...

Section 40-13-32 - Deposit and Distribution of Proceeds of Taxes Collected Generally. - The proceeds collected pursuant to the provisions of this article...

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,...

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. - (a) The relevant books of every person engaged in the...

Section 40-13-35 - Penalty for Violation of Provisions of Article. - Any person who shall fail to comply with the provisions...

Section 40-13-36 - Construction of Article. - The provisions of this article are supplemental and shall be...

Article 3 - Alabama Uniform Severance Tax Act.

Section 40-13-50 - Short Title. - This article may be cited as the Alabama Uniform Severance...

Section 40-13-51 - Definitions. - As used in this article, the following terms shall have...

Section 40-13-52 - Severance Tax Levied. - There is hereby levied, in addition to all other taxes...

Section 40-13-53 - Applicability. - (a) The term severed material, as defined in subdivision (9)...

Section 40-13-54 - Rate and Collection of Tax; Credit; Liability for Tax. - (a) The rate of the tax shall be ten cents...

Section 40-13-55 - Rules and Regulations; Accounting. - (a) The department shall administer and collect this tax and...

Section 40-13-56 - Tax Return. - For the purpose of ascertaining the amount of tax due...

Section 40-13-57 - Time for Making Return; Delinquent Taxes; Penalties. - (a) The tax levied by this article shall become delinquent...

Section 40-13-58 - Disposition of Funds. - (a) All revenues collected from the tax levied pursuant to...

Section 40-13-59 - Repeal of Conflicting Laws; Construction With Other Laws. - All acts or parts of laws in conflict herewith are...

Section 40-13-60 - Election to Exempt County From This Chapter. - Within 90 days after October 1, 2004, any county may...

Section 40-13-61 - Violations; Penalties. - (a) Any person required by this article to make a...

Article 4 - 2017 Coal Severance Tax.

Section 40-13-80 - (Repealed Effective August 1, 2019) Legislative Findings. - The Legislature makes the following findings: (1) The Legislature understands...

Section 40-13-81 - (Repealed Effective August 1, 2019) Definitions. - For the purposes of this article, the following words have...

Section 40-13-82 - (Repealed Effective August 1, 2019) Levy and Collection of Tax; Disposition of Funds; Penalties. - (a) There is levied an additional excise and privilege tax...

Section 40-13-83 - (Repealed Effective August 1, 2019) Repeal of Article. - This article is repealed August 1, 2019.