Alabama Statutes
§ 40-13-33 — Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap
Alabama·Title 40 Revenue and Taxation·Ch. 13 Minerals Severance Taxes·Art. 2 1977 Coal and Lignite Severance Tax
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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Alabama § 40-13-33 (Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 Conversion