Alabama Statutes
§ 40-13-8 — Termination of Tax; Application
Alabama·Title 40 Revenue and Taxation·Ch. 13 Minerals Severance Taxes·Art. 1 1971 Coal Severance Tax
The excise and privilege tax imposed by this article shall terminate on October 1, 2031, unless extended by an act of the Legislature of the State of Alabama.
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Legislative History
(Acts 1971, No. 2305, p. 3719, §9; Acts 1985, No. 85-648, p. 1005, §3; Acts 1990, No. 90-562, p. 956; Act 2006-386, p. 984, §1; Act 2012-386, p. 1030, §1; Act 2021-120, §1.)
Nearby Sections
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§ 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