Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-13-9
Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal
Official textalison.legislature.state.al.us
No political subdivision of the State of Alabama, including counties, cities, special taxing districts or other taxing instrumentalities, shall levy a tax upon the excise or privilege of severing coal in Alabama. It is the intent hereof that all taxing authority upon the excise or privilege of severing coal as is granted in Section 40-13-2 shall inure to the State of Alabama exclusively.
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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- 40-13-80 · (Repealed Effective August 1, 2019) Legislative Findings
- 40-13-81 · (Repealed Effective August 1, 2019) Definitions
- 40-13-82 · (Repealed Effective August 1, 2019) Levy and Collection of…
- 40-13-83 · (Repealed Effective August 1, 2019) Repeal of Article