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Code of Alabama

Article 1

1971 Coal Severance Tax

40-13-1Definitions.40-13-2Excise and Privilege Tax Levied; Rate of Tax.40-13-3Monthly Report of Producer.40-13-4Monthly Report of Purchasers and Transporters.40-13-5Deposit of Proceeds; Disbursement and Appropriation of Funds.40-13-6Distribution of Tax Proceeds.40-13-8Termination of Tax; Application.40-13-9Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal.40-13-10Criminal Penalties.