(a) In addition to the tax levied by ยง 26-58-107, there is levied an additional severance tax on coal in the amount of eight cents (8cent(s)) per ton of two thousand pounds (2,000 lbs.). The additional tax shall be collected in the same manner as prescribed by this subchapter.
(b) The additional tax shall be deposited into the State Treasury to the credit of the Constitutional Officer's Fund and the State Central Services Fund.
Section: Previous 26-58-105 26-58-106 26-58-107 26-58-108 26-58-109 26-58-110 26-58-111 26-58-112 26-58-113 26-58-114 26-58-115 26-58-116 26-58-117 26-58-118 26-58-119 NextLast modified: November 15, 2016