Section 40-13-2 Excise and privilege tax levied; rate of tax. - Alabama Statutes

Section 40-13-2

Excise and privilege tax levied; rate of tax.

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.)