Alabama Statutes
§ 40-13-31 — Levy and Collection of Excise and Privilege Tax; Amount of Tax
Alabama·Title 40 Revenue and Taxation·Ch. 13 Minerals Severance Taxes·Art. 2 1977 Coal and Lignite Severance Tax
Any laws to the contrary notwithstanding, the Department of Revenue is authorized and empowered to and shall levy and collect an excise and privilege tax on every person severing coal or lignite within the State of Alabama in an amount equal to $0.20 per ton of coal or lignite severed.
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Alabama § 40-13-31 (Levy and Collection of Excise and Privilege Tax; Amount of Tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1977, No. 598, p. 799, §2.)
Nearby Sections
15
§ 40-1-1
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Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion