Alabama Statutes
§ 40-13-2 — Excise and Privilege Tax Levied; Rate of Tax
Alabama § 40-13-2
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 13Minerals Severance Taxes
Art. 11971 Coal Severance Tax
This text of Alabama § 40-13-2 (Excise and Privilege Tax Levied; Rate of Tax) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-13-2 (2026).
Text
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.
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Legislative History
(Acts 1971, No. 2305, p. 3719, §2; Acts 1980, No. 80-645, p. 1217; Act 2012-386, p. 1030, §1.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-13-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-13-2.