Article

1977 Coal and Lignite Severance Tax

Ala. Code § 40-13-30— Definitions.
Ala. Code § 40-13-31— Levy and Collection of Excise and Privilege Tax; Amount of Tax.
Ala. Code § 40-13-32— Deposit and Distribution of Proceeds of Taxes Collected Generally.
Ala. Code § 40-13-33— Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap.
Ala. Code § 40-13-34— 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— Penalty for Violation of Provisions of Article.
Ala. Code § 40-13-36— Construction of Article.