STATE STATUTES & CODES
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ALABAMA STATUTES AND CODES
Chapter 13 — MINERALS SEVERANCE TAXES.
- 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 Further use and credit of proceeds to State General Fund; report of coal shipped through seaport facility.
- Section 40-13-8 Termination of tax.
- 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.
- 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; delinqu
- Section 40-13-35 Penalty for violation of provisions of article.
- Section 40-13-36 Construction of article.
- Section 40-13-50 Short title.
- Section 40-13-51 Definitions.
- Section 40-13-52 Severance tax levied.
- Section 40-13-53 Applicability.
- Section 40-13-54 Rate and collection of tax; credit.
- Section 40-13-55 Rules and regulations; accounting.
- Section 40-13-56 Tax return.
- Section 40-13-57 Time for making return; delinquent taxes.
- Section 40-13-58 Disposition of funds.
- Section 40-13-59 Repeal of conflicting laws; construction with other laws.
- Section 40-13-60 Election to exempt county from this chapter.
- Section 40-13-61 Violations; penalties.
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