Statutes > Alabama Statutes > Title 40 — REVENUE AND TAXATION. > Chapter 13 — MINERALS SEVERANCE TAXES. > Section 40-13-31 Levy and collection of excise and privilege tax; amount of tax.

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

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 on every person severing coal or lignite within the State of Alabama in an amount equal to $0.20 per ton of coal or lignite severed.

(Acts 1977, No. 598, p. 799, §2.)