Chapter 13. Minerals Severance Taxes
Article 1. 1971 Coal Severance Tax
- Ala. Code § 40-13-1 (1975) Definitions
- Ala. Code § 40-13-2 (1975) Excise and Privilege Tax Levied; Rate of Tax
- Ala. Code § 40-13-3 (1975) Monthly Report of Producer
- Ala. Code § 40-13-4 (1975) Monthly Report of Purchasers and Transporters
- Ala. Code § 40-13-5 (1975) Deposit of Proceeds; Disbursement and Appropriation of Funds
- Ala. Code § 40-13-6 (1975) Distribution of Tax Proceeds
- Ala. Code § 40-13-8 (1975) Termination of Tax; Application
- Ala. Code § 40-13-9 (1975) Political Subdivisions of State Prohibited From Levying Tax Upon the Excise Or Privilege of Severing Coal
- Ala. Code § 40-13-10 (1975) Criminal Penalties
Article 2. 1977 Coal and Lignite Severance Tax
- Ala. Code § 40-13-30 (1975) Definitions
- Ala. Code § 40-13-31 (1975) Levy and Collection of Excise and Privilege Tax; Amount of Tax
- Ala. Code § 40-13-32 (1975) Deposit and Distribution of Proceeds of Taxes Collected Generally
- Ala. Code § 40-13-33 (1975) Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap
- Ala. Code § 40-13-34 (1975) Inspection of Books of Persons Engaged In Severing of Coal Or Lignite; Issuance of Forms and Making of Rules, Regulations and Promulgations By Department of Revenue Generally; Delinquent Penalty
- Ala. Code § 40-13-35 (1975) Penalty For Violation of Provisions of Article
- Ala. Code § 40-13-36 (1975) Construction of Article
Article 3. Alabama Uniform Severance Tax Act
- Ala. Code § 40-13-50 (1975) Short Title
- Ala. Code § 40-13-51 (1975) Definitions
- Ala. Code § 40-13-52 (1975) Severance Tax Levied
- Ala. Code § 40-13-53 (1975) Applicability
- Ala. Code § 40-13-54 (1975) Rate and Collection of Tax; Credit; Liability For Tax
- Ala. Code § 40-13-55 (1975) Rules and Regulations; Accounting
- Ala. Code § 40-13-56 (1975) Tax Return
- Ala. Code § 40-13-57 (1975) Time For Making Return; Delinquent Taxes; Penalties
- Ala. Code § 40-13-58 (1975) Disposition of Funds
- Ala. Code § 40-13-59 (1975) Repeal of Conflicting Laws; Construction With Other Laws
- Ala. Code § 40-13-60 (1975) Election to Exempt County From This Chapter
- Ala. Code § 40-13-61 (1975) Violations; Penalties