1977 Coal and Lignite Severance Tax | Midpage

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Code of Alabama

Article 2

1977 Coal and Lignite Severance Tax

40-13-30Definitions.40-13-31Levy and Collection of Excise and Privilege Tax; Amount of Tax.40-13-32Deposit and Distribution of Proceeds of Taxes Collected Generally.40-13-33Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap.40-13-34Inspection 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.40-13-35Penalty for Violation of Provisions of Article.40-13-36Construction of Article.