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Code of Alabama
Title 40
Chapter 13
Article 2
1977 Coal and Lignite Severance Tax
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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.