Alabama Statutes
§ 40-13-36 — Construction of Article
Alabama·Title 40 Revenue and Taxation·Ch. 13 Minerals Severance Taxes·Art. 2 1977 Coal and Lignite Severance Tax
The provisions of this article are supplemental and shall be construed in pari materia with Article 1 of this chapter and Act No. 906, H. 1867, 1975 Regular Session (Acts 1975, p. 1803) as amended by Act No. 368, S. 262, Regular Session of 1976, and any other laws regulating excise and privilege taxes on the severance of coal or lignite; provided, however, that those laws or parts of laws, including specifically any laws imposing or authorizing local, county, municipal, or other severance taxes, except as set out in this section, on coal or lignite, are hereby repealed and all counties, municipalities, and taxing authorities now or hereafter existing in the State of Alabama are prohibited from enacting and implementing any excise or privilege tax on any person severing coal or lignite with
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Legislative History
(Acts 1977, No. 598, p. 799, §7.)
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