Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-13-4
Monthly Report of Purchasers and Transporters
Purchasers and transporters of coal shall file a report with the commissioner, upon forms prescribed by the commissioner, within 20 days after the end of each calendar month. The report shall state the names and addresses of all producers from whom such purchaser or transporter has received coal during the respective said calendar month, the total quantity of coal so acquired and, in the case of a transporter, to whom and where each ton of coal was delivered, and such further information as the commissioner reasonably may require for the proper enforcement of the provisions of this article. The said report shall be signed by the purchaser or transporter himself, in the instance of an individual purchaser or transporter, and by a member or officer or the manager of the purchaser or transporter in all other instances.
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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- 40-13-80 · (Repealed Effective August 1, 2019) Legislative Findings
- 40-13-81 · (Repealed Effective August 1, 2019) Definitions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