Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-13-36
Construction of Article
The provisions of this article are supplemental and shall be construed in pari materia with Article 1 of this chapter and Act No. 906, H. 1867, 1975 Regular Session (Acts 1975, p. 1803) as amended by Act No. 368, S. 262, Regular Session of 1976, and any other laws regulating excise and privilege taxes on the severance of coal or lignite; provided, however, that those laws or parts of laws, including specifically any laws imposing or authorizing local, county, municipal, or other severance taxes, except as set out in this section, on coal or lignite, are hereby repealed and all counties, municipalities, and taxing authorities now or hereafter existing in the State of Alabama are prohibited from enacting and implementing any excise or privilege tax on any person severing coal or lignite within the State of Alabama.
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In this chapter (32 sections)
- 40-13-1 · Definitions
- 40-13-2 · Excise and Privilege Tax Levied; Rate of Tax
- 40-13-3 · Monthly Report of Producer
- 40-13-4 · Monthly Report of Purchasers and Transporters
- 40-13-5 · Deposit of Proceeds; Disbursement and Appropriation of Funds
- 40-13-6 · Distribution of Tax Proceeds
- 40-13-8 · Termination of Tax; Application
- 40-13-9 · Political Subdivisions of State Prohibited from Levying Tax…
- 40-13-10 · Criminal Penalties
- 40-13-30 · Definitions
- 40-13-31 · Levy and Collection of Excise and Privilege Tax; Amount of…
- 40-13-32 · Deposit and Distribution of Proceeds of Taxes Collected…
- 40-13-33 · Computation of Tonnage Severed and Distribution of Taxes…
- 40-13-34 · Inspection of Books of Persons Engaged in Severing of Coal…
- 40-13-35 · Penalty for Violation of Provisions of Article
- 40-13-36 · Construction of Article
- 40-13-50 · Short Title
- 40-13-51 · Definitions
- 40-13-52 · Severance Tax Levied
- 40-13-53 · Applicability
- 40-13-54 · Rate and Collection of Tax; Credit; Liability for Tax
- 40-13-55 · Rules and Regulations; Accounting
- 40-13-56 · Tax Return
- 40-13-57 · Time for Making Return; Delinquent Taxes; Penalties
- 40-13-58 · Disposition of Funds
- 40-13-59 · Repeal of Conflicting Laws; Construction with Other Laws
- 40-13-60 · Election to Exempt County from This Chapter
- 40-13-61 · Violations; Penalties
- 40-13-80 · (Repealed Effective August 1, 2019) Legislative Findings
- 40-13-81 · (Repealed Effective August 1, 2019) Definitions
- 40-13-82 · (Repealed Effective August 1, 2019) Levy and Collection of…
- 40-13-83 · (Repealed Effective August 1, 2019) Repeal of Article