Article

1971 Coal Severance Tax

Ala. Code § 40-13-1— Definitions.
Ala. Code § 40-13-2— Excise and Privilege Tax Levied; Rate of Tax.
Ala. Code § 40-13-3— Monthly Report of Producer.
Ala. Code § 40-13-4— Monthly Report of Purchasers and Transporters.
Ala. Code § 40-13-5— Deposit of Proceeds; Disbursement and Appropriation of Funds.
Ala. Code § 40-13-6— Distribution of Tax Proceeds.
Ala. Code § 40-13-8— Termination of Tax; Application.
Ala. Code § 40-13-9— Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal.
Ala. Code § 40-13-10— Criminal Penalties.