Alabama Statutes
§ 40-13-9 — Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal
Alabama·Title 40 Revenue and Taxation·Ch. 13 Minerals Severance Taxes·Art. 1 1971 Coal Severance Tax
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Alabama § 40-13-9 (Political Subdivisions of State Prohibited from Levying Tax Upon the Excise or Privilege of Severing Coal) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 Conversion