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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter13. MINERALS SEVERANCE TAXES. |
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Article1. 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. |