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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-13-8

Termination of Tax; Application

Official textalison.legislature.state.al.us

The excise and privilege tax imposed by this article shall terminate on October 1, 2031, unless extended by an act of the Legislature of the State of Alabama.

Last amended: Acts 1971, No. 2305, p. 3719, §9; Acts 1985, No. 85-648, p. 1005, §3; Acts 1990, No. 90-562, p. 956; Act 2006-386, p. 984, §1; Act 2012-386, p. 1030, §1; Act 2021-120, §1.

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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  29. 40-13-80 · (Repealed Effective August 1, 2019) Legislative Findings
  30. 40-13-81 · (Repealed Effective August 1, 2019) Definitions
  31. 40-13-82 · (Repealed Effective August 1, 2019) Levy and Collection of…
  32. 40-13-83 · (Repealed Effective August 1, 2019) Repeal of Article
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