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 40-13-33 - Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap

Ala. Code § 40-13-33

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Current through the 2024 Regular Session.
Section 40-13-33 - Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap

In any case in which more than one municipality has, pursuant to the laws of the State of Alabama, police jurisdiction over an area, computations of tonnage severed and the distribution of taxes collected under this article shall be prorated equally among such municipalities with such overlapping police jurisdictions as to such area of overlapping jurisdictions only.

Ala. Code § 40-13-33 (1975)

Acts 1977, No. 598, p. 799, §4.