Statutes, codes, and regulations
Code of Alabama
Title 40 - REVENUE AND TAXATIONChapter 13 - MINERALS SEVERANCE TAXES
Article 1 - 1971 COAL SEVERANCE TAX
Section 40-13-9 - Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal

Ala. Code § 40-13-9

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Current through the 2024 Regular Session.
Section 40-13-9 - Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal

No political subdivision of the State of Alabama, including counties, cities, special taxing districts or other taxing instrumentalities, shall levy a tax upon the excise or privilege of severing coal in Alabama. It is the intent hereof that all taxing authority upon the excise or privilege of severing coal as is granted in Section 40-13-2 shall inure to the State of Alabama exclusively.

Ala. Code § 40-13-9 (1975)

Acts 1971, No. 2305, p. 3719, §9A.