Excise and Privilege Tax Levied; Rate of Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Minerals Severance Taxes.
  5. 1971 Coal Severance Tax.
  6. Excise and Privilege Tax Levied; Rate of Tax.

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Section 40-13-2

Excise and privilege tax levied; rate of tax.

Effective October 1, 2011, there is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing coal within Alabama. This tax shall be paid to the commissioner by every producer who severs coal within Alabama at the rate of $.135 per ton of coal severed.

(Acts 1971, No. 2305, p. 3719, §2; Acts 1980, No. 80-645, p. 1217; Act 2012-386, p. 1030, §1.)


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