Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter13. MINERALS SEVERANCE TAXES. |
Article2. 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. |
§ 40-13-35. Penalty for violation of provisions of article. |
§ 40-13-36. Construction of article. |