Article 2 - 1977 COAL AND LIGNITE SEVERANCE TAX
- 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