Statutes, codes, and regulations
Code of Alabama
Title 40 - REVENUE AND TAXATIONChapter 13 - MINERALS SEVERANCE TAXES
Article 2 - 1977 COAL AND LIGNITE SEVERANCE TAX
Section 40-13-31 - Levy and collection of excise and privilege tax; amount of tax

Ala. Code § 40-13-31

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Current through the 2024 Regular Session.
Section 40-13-31 - Levy and collection of excise and privilege tax; amount of tax

Any laws to the contrary notwithstanding, the Department of Revenue is authorized and empowered to and shall levy and collect an excise and privilege tax on every person severing coal or lignite within the State of Alabama in an amount equal to $0.20 per ton of coal or lignite severed.

Ala. Code § 40-13-31 (1975)

Acts 1977, No. 598, p. 799, §2.