Alabama Statutes
§ 40-13-8 — Termination of Tax; Application
Alabama § 40-13-8
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 13Minerals Severance Taxes
Art. 11971 Coal Severance Tax
This text of Alabama § 40-13-8 (Termination of Tax; Application) 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 § 40-13-8 (2026).
Text
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
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 § 40-13-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-13-8.