1971 Coal Severance Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Minerals Severance Taxes.
  5. 1971 Coal Severance Tax.

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Section
40-13-1

Definitions.

Section
40-13-2

Excise and Privilege Tax Levied; Rate of Tax.

Section
40-13-3

Monthly Report of Producer.

Section
40-13-4

Monthly Report of Purchasers and Transporters.

Section
40-13-5

Deposit of Proceeds; Disbursement and Appropriation of Funds.

Section
40-13-6

Distribution of Tax Proceeds.

Section
40-13-8

Termination of Tax; Application.

Section
40-13-9

Political Subdivisions of State Prohibited From Levying Tax Upon the Excise or Privilege of Severing Coal.

Section
40-13-10

Criminal Penalties.