Article 1. 1971 Coal Severance Tax.

§ 40-13-1. Definitions.

§ 40-13-2. Excise and privilege tax levied; rate of tax.

§ 40-13-3. Monthly report of producer.

§ 40-13-4. Monthly report of purchasers and transporters.

§ 40-13-5. Deposit of proceeds; disbursement and appropriation of funds.

§ 40-13-6. Distribution of tax proceeds.

§ 40-13-8. Termination of tax; application; reporting requirements.

§ 40-13-9. Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal.

§ 40-13-10. Criminal penalties.

Article 2. 1977 Coal and Lignite Severance Tax.

§ 40-13-30. Definitions.

§ 40-13-31. Levy and collection of excise and privilege tax; amount of tax.

§ 40-13-32. Deposit and distribution of proceeds of taxes collected generally.

§ 40-13-33. Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap.

§ 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.

§ 40-13-35. Penalty for violation of provisions of article.

§ 40-13-36. Construction of article.

Article 3. Alabama Uniform Severance Tax Act.

§ 40-13-50. Short title.

§ 40-13-51. Definitions.

§ 40-13-52. Severance tax levied.

§ 40-13-53. Applicability.

§ 40-13-54. Rate and collection of tax; credit; liability for tax.

§ 40-13-55. Rules and regulations; accounting.

§ 40-13-56. Tax return.

§ 40-13-57. Time for making return; delinquent taxes; penalties.

§ 40-13-58. Disposition of funds.

§ 40-13-59. Repeal of conflicting laws; construction with other laws.

§ 40-13-60. Election to exempt county from this chapter.

§ 40-13-61. Violations; penalties.