1977 Coal and Lignite Severance Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Minerals Severance Taxes.
  5. 1977 Coal and Lignite Severance Tax.

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Section
40-13-30

Definitions.

Section
40-13-31

Levy and Collection of Excise and Privilege Tax; Amount of Tax.

Section
40-13-32

Deposit and Distribution of Proceeds of Taxes Collected Generally.

Section
40-13-33

Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap.

Section
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.

Section
40-13-35

Penalty for Violation of Provisions of Article.

Section
40-13-36

Construction of Article.