Article 1 1971 Coal Severance Tax.

Section 40-13-1 Definitions.

Section 40-13-2 Excise and privilege tax levied; rate of tax.

Section 40-13-3 Monthly report of producer.

Section 40-13-4 Monthly report of purchasers and transporters.

Section 40-13-5 Deposit of proceeds; disbursement and appropriation of funds.

Section 40-13-6 Distribution of tax proceeds.

Section 40-13-8 Termination of tax; application; reporting requirements.

Section 40-13-9 Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal.

Section 40-13-10 Criminal penalties.

Article 2 1977 Coal and Lignite Severance Tax.

Section 40-13-30 Definitions.

Section 40-13-31 Levy and collection of excise and privilege tax; amount of tax.

Section 40-13-32 Deposit and distribution of proceeds of taxes collected generally.

Section 40-13-33 Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap.

Section 40-13-34 Inspection of books of persons engaged in severing of coal or lignite; issuance of forms and making of rules, regulations and promulgations by Department of Revenue generally; delinquent penalty.

Section 40-13-35 Penalty for violation of provisions of article.

Section 40-13-36 Construction of article.

Article 3 Alabama Uniform Severance Tax Act.

Section 40-13-50 Short title.

Section 40-13-51 Definitions.

Section 40-13-52 Severance tax levied.

Section 40-13-53 Applicability.

Section 40-13-54 Rate and collection of tax; credit; liability for tax.

Section 40-13-55 Rules and regulations; accounting.

Section 40-13-56 Tax return.

Section 40-13-57 Time for making return; delinquent taxes; penalties.

Section 40-13-58 Disposition of funds.

Section 40-13-59 Repeal of conflicting laws; construction with other laws.

Section 40-13-60 Election to exempt county from this chapter.

Section 40-13-61 Violations; penalties.