Code of Alabama - Title 40: Revenue and Taxation - Chapter 13 - Minerals Severance Taxes
- Article 1 1971 Coal Severance Tax.
- Section 40-13-1 Definitions
For the purposes of this article, the following terms shall have the respective meanings ascribed to them by this section: (1) BONDS. Any revenue bonds...
- Section 40-13-2 Excise and privilege tax levied; rate of tax
Effective October 1, 2011, there is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person...
- Section 40-13-3 Monthly report of producer
Every producer shall, within 20 days after the end of each calendar month, whether or not he shall have actually severed any coal during the...
- Section 40-13-4 Monthly report of purchasers and transporters
Purchasers and transporters of coal shall file a report with the commissioner, upon forms prescribed by the commissioner, within 20 days after the end of...
- Section 40-13-5 Deposit of proceeds; disbursement and appropriation of funds
(a) The entire proceeds from the privilege or license tax levied by Section 40-13-2 shall be deposited in the State Treasury to the credit of...
- Section 40-13-6 Distribution of tax proceeds
(a) In each fiscal year when the funds then on deposit in the special fund or funds created for retirement of the bonds equal the...
- Section 40-13-8 Termination of tax; application; reporting requirements
(a) The excise and privilege tax imposed by this article shall terminate on October 1, 2021, unless extended by an act of the Legislature of...
- Section 40-13-9 Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal
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...
- Section 40-13-10 Criminal penalties
Any producer, purchaser or transporter who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and upon conviction...
- Article 2 1977 Coal and Lignite Severance Tax.
- Section 40-13-30 Definitions
When used in this article, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by...
- Section 40-13-31 Levy and collection of excise and privilege tax; amount of tax
Any laws to the contrary notwithstanding, the Department of Revenue is authorized and empowered to and shall levy and collect an excise and privilege tax...
- Section 40-13-32 Deposit and distribution of proceeds of taxes collected generally
The proceeds collected pursuant to the provisions of this article shall be deposited with the state Department of Revenue and shall be distributed by it...
- Section 40-13-33 Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap
In any case in which more than one municipality has, pursuant to the laws of the State of Alabama, police jurisdiction over an area, computations...
- 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
(a) The relevant books of every person engaged in the severing of coal or lignite in the State of Alabama shall be open to inspection...
- Section 40-13-35 Penalty for violation of provisions of article
Any person who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be...
- Section 40-13-36 Construction of article
The provisions of this article are supplemental and shall be construed in pari materia with Article 1 of this chapter and Act No. 906, H....
- Article 3 Alabama Uniform Severance Tax Act.
- Section 40-13-50 Short title
This article may be cited as the Alabama Uniform Severance Tax Act.
- Section 40-13-51 Definitions
As used in this article, the following terms shall have the following meanings: (1) BORROW PIT. An area from which soil or other unconsolidated materials...
- Section 40-13-52 Severance tax levied
There is hereby levied, in addition to all other taxes imposed by law, a severance tax on the purchaser of all severed material severed from...
- Section 40-13-53 Applicability
(a) The term severed material, as defined in subdivision (9) of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or for...
- Section 40-13-54 Rate and collection of tax; credit; liability for tax
(a) The rate of the tax shall be ten cents ($0.10) per ton on severed material sold as tangible personal property. Provided, however, that naturally...
- Section 40-13-55 Rules and regulations; accounting
(a) The department shall administer and collect this tax and shall promulgate rules and regulations necessary and reasonable for the administration of this article. It...
- Section 40-13-56 Tax return
For the purpose of ascertaining the amount of tax due and payable under this article, it shall be the duty of all producers to transmit...
- Section 40-13-57 Time for making return; delinquent taxes; penalties
(a) The tax levied by this article shall become delinquent on the twenty-first day of the month next succeeding the month in which the tax...
- Section 40-13-58 Disposition of funds
(a) All revenues collected from the tax levied pursuant to this article, less an amount to cover the expenses of administration and collection and one-half...
- Section 40-13-59 Repeal of conflicting laws; construction with other laws
All acts or parts of laws in conflict herewith are hereby repealed, including, but not limited to, Act 99-255, 1999 Regular Session, Act 94-478, 1994...
- Section 40-13-60 Election to exempt county from this chapter
Within 90 days after October 1, 2004, any county may elect to have the provisions of this article inapplicable to their county. Such election must...
- Section 40-13-61 Violations; penalties
(a) Any person required by this article to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner or...
- Article 4 2017 Coal Severance Tax.
Last modified: May 3, 2021