Alabama Statutes
§ 40-13-9 — Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal
Alabama § 40-13-9
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 13Minerals Severance Taxes
Art. 11971 Coal Severance Tax
This text of Alabama § 40-13-9 (Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal) 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 § 40-13-9 (2026).
Text
No political subdivision of the State of Alabama, including counties, cities, special taxing districts or other taxing instrumentalities, shall levy a tax upon the excise or privilege of severing coal in Alabama. It is the intent hereof that all taxing authority upon the excise or privilege of severing coal as is granted in Section 40-13-2 shall inure to the State of Alabama exclusively.
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Legislative History
(Acts 1971, No. 2305, p. 3719, §9A.)
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 § 40-13-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-13-9.