Alabama Statutes
§ 40-13-33 — Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap
Alabama § 40-13-33
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 13Minerals Severance Taxes
Art. 21977 Coal and Lignite Severance Tax
This text of Alabama § 40-13-33 (Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap) 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 § 40-13-33 (2026).
Text
In any case in which more than one municipality has, pursuant to the laws of the State of Alabama, police jurisdiction over an area, computations of tonnage severed and the distribution of taxes collected under this article shall be prorated equally among such municipalities with such overlapping police jurisdictions as to such area of overlapping jurisdictions only.
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Legislative History
(Acts 1977, No. 598, p. 799, §4.)
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 § 40-13-33, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-13-33.