Effective October 1, 2011, there is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing coal within Alabama. This tax shall be paid to the commissioner by every producer who severs coal within Alabama at the rate of $.135 per ton of coal severed.
Ala. Code § 40-13-2
Excise and Privilege Tax Levied; Rate of Tax.
(Acts 1971, No. 2305, p. 3719, §2; Acts 1980, No. 80-645, p. 1217; Act 2012-386, p. 1030, §1.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.