Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-13-80
(Repealed Effective August 1, 2019) Legislative Findings
The Legislature makes the following findings:
# (1)
The Legislature understands the need to properly fund state agencies in order to match federal funds for enforcement programs.
# (2)
The Surface Mining Commission is the delegated agency in this state authorized to enforce the federal Office of Surface Mining (OSM) programs, with a 50 percent match required in order to access federal funds.
# (3)
Due to very limited General Fund monies available, along with numerous mining companies going out of business over the last eight years which has reduced permit fees and other monies paid to the Surface Mining Commission, there is a need for increased funding from other sources in addition to permit fee increases.
Source: view the official text
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- 40-13-80 · (Repealed Effective August 1, 2019) Legislative Findings
- 40-13-81 · (Repealed Effective August 1, 2019) Definitions
- 40-13-82 · (Repealed Effective August 1, 2019) Levy and Collection of…
- 40-13-83 · (Repealed Effective August 1, 2019) Repeal of Article