Alabama Statutes
§ 40-13-31 — Levy and Collection of Excise and Privilege Tax; Amount of Tax
Alabama § 40-13-31
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 13Minerals Severance Taxes
Art. 21977 Coal and Lignite Severance Tax
This text of Alabama § 40-13-31 (Levy and Collection of Excise and Privilege Tax; Amount 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 § 40-13-31 (2026).
Text
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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Legislative History
(Acts 1977, No. 598, p. 799, §2.)
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 § 40-13-31, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-13-31.