Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-13-31

Levy and Collection of Excise and Privilege Tax; Amount of Tax

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1977, No. 598, p. 799, §2.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (32 sections)
  1. 40-13-1 · Definitions
  2. 40-13-2 · Excise and Privilege Tax Levied; Rate of Tax
  3. 40-13-3 · Monthly Report of Producer
  4. 40-13-4 · Monthly Report of Purchasers and Transporters
  5. 40-13-5 · Deposit of Proceeds; Disbursement and Appropriation of Funds
  6. 40-13-6 · Distribution of Tax Proceeds
  7. 40-13-8 · Termination of Tax; Application
  8. 40-13-9 · Political Subdivisions of State Prohibited from Levying Tax…
  9. 40-13-10 · Criminal Penalties
  10. 40-13-30 · Definitions
  11. 40-13-31 · Levy and Collection of Excise and Privilege Tax; Amount of…
  12. 40-13-32 · Deposit and Distribution of Proceeds of Taxes Collected…
  13. 40-13-33 · Computation of Tonnage Severed and Distribution of Taxes…
  14. 40-13-34 · Inspection of Books of Persons Engaged in Severing of Coal…
  15. 40-13-35 · Penalty for Violation of Provisions of Article
  16. 40-13-36 · Construction of Article
  17. 40-13-50 · Short Title
  18. 40-13-51 · Definitions
  19. 40-13-52 · Severance Tax Levied
  20. 40-13-53 · Applicability
  21. 40-13-54 · Rate and Collection of Tax; Credit; Liability for Tax
  22. 40-13-55 · Rules and Regulations; Accounting
  23. 40-13-56 · Tax Return
  24. 40-13-57 · Time for Making Return; Delinquent Taxes; Penalties
  25. 40-13-58 · Disposition of Funds
  26. 40-13-59 · Repeal of Conflicting Laws; Construction with Other Laws
  27. 40-13-60 · Election to Exempt County from This Chapter
  28. 40-13-61 · Violations; Penalties
  29. 40-13-80 · (Repealed Effective August 1, 2019) Legislative Findings
  30. 40-13-81 · (Repealed Effective August 1, 2019) Definitions
  31. 40-13-82 · (Repealed Effective August 1, 2019) Levy and Collection of…
  32. 40-13-83 · (Repealed Effective August 1, 2019) Repeal of Article
Full table of contents →