40-13-2
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 severing coal within Alabama. This tax shall be paid to the commissioner by
every producer who severs coal within Alabama at the rate of $.135 per ton of coal severed.
(Acts 1971, No. 2305, p. 3719, §2; Acts 1980, No. 80-645, p. 1217; Act 2012-386, p. 1030,
§1.)...
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40-13-8
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 the State of Alabama. (b) For fiscal year beginning October
1, 2011, the tax shall apply to all severance of coal from October 1, 2011, through August
1, 2012, as well as the severance of coal after August 1, 2012. (c) No later than August 20,
2012, each producer shall file a report with the commissioner setting forth the tons of coal
severed for each month from October 2011 through July 2012. No later than the same date, the
producer shall remit the full amount of tax levied by Act 2012-386 for the tons of coal severed
during such months. (d) Any taxpayer who, prior to the required date, voluntarily reported
the production for the months from October 2011 until August 1, 2012, shall not be required
to make additional reports. Any voluntary payments made by such producer for...
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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation,
joint stock company, or association subject to income tax under this chapter shall file a
return with the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions and credits allowed by this chapter. In cases where
receivers, trustees in bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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40-13-9
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 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. (Acts 1971, No. 2305, p. 3719, §9A.)...

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40-13-31
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 $0.20 per ton of coal or lignite severed.
(Acts 1977, No. 598, p. 799, §2.)...
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45-26-245.01
Section 45-26-245.01 Severance tax levied. There is hereby levied, in addition to all other
taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and
gravel within Elmore County. The tax shall be paid to the Department of Revenue at the rate
of one cent ($.01) per ton by every producer who severs clay, sand, and gravel within Elmore
County. (Acts 1978, No. 843, p. 1262, §2; Act 82-665, 1st Sp. Sess., p. 82, §2.)...
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40-25-29
Section 40-25-29 Basis of tax levy on cigarettes. Any excise, license, privilege, or other
tax levied on the sale of cigarettes by any county or municipal government within the State
of Alabama shall be levied on the basis of a millage rate per cigarette, in a manner similar
to the method of specifying the tax levied on cigarettes by subdivision (8) of subsection
(a) of Section 40-25-2, except where such taxing authority has levied a per package tax on
cigarettes without any distinction as to the amount of cigarettes per package. This provision
does not specify or limit the rate or amount of tax which may be levied on cigarettes by such
county or municipal government. This provision is not to be construed as limiting or extending
the taxing authority of any county or municipal government but rather this section specifies
the manner in which such taxing authority may be exercised by the county or municipal government
for the protection of the tax revenues accruing to the state and said...
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40-13-36
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. 1867,
1975 Regular Session (Acts 1975, p. 1803) as amended by Act No. 368, S. 262, Regular Session
of 1976, and any other laws regulating excise and privilege taxes on the severance of coal
or lignite; provided, however, that those laws or parts of laws, including specifically any
laws imposing or authorizing local, county, municipal, or other severance taxes, except as
set out in this section, on coal or lignite, are hereby repealed and all counties, municipalities,
and taxing authorities now or hereafter existing in the State of Alabama are prohibited from
enacting and implementing any excise or privilege tax on any person severing coal or lignite
within the State of Alabama. (Acts 1977, No. 598, p. 799, §7.)...
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9-13-108
Section 9-13-108 Taxes upon the excise or privilege of severing or manufacturing of forest
products. Any and all taxes upon the excise or privilege of severing or manufacturing of forest
products shall inure to the State of Alabama and shall be exercised only in a uniform, statewide
tax. No tax shall be levied by local law or by any political subdivision of the state, including
counties, cities, special taxing authorities, or other taxing instrumentalities, upon the
excise or privilege of severing or manufacturing of forest products in Alabama. (Acts 1988,
1st Ex. Sess., No. 88-842, p. 315, §2; Act 2017-301, §1.)...
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16-13-120
Section 16-13-120 Authority to issue; interest rate; terms, use of proceeds, etc. In any county
in which a special license or privilege tax or excise tax may now or hereafter be levied,
or the proceeds of any ad valorem tax equivalent shall be apportioned, by local act of the
Legislature of Alabama, the county board of education of the county or the city board of education
of any city in the county, as the case may be, may sell and issue interest-bearing warrants,
the principal of and the interest on which shall be payable solely from that portion of the
proceeds from such tax or tax equivalent which may be apportioned and paid to such board of
education. Any such warrants may bear such rate or rates of interest not exceeding 12 percent
per annum, payable semiannually, may be in such denomination or denominations, may mature
over such period of time not exceeding 30 years after their date, may be sold at public or
private sale at such price or prices, may be made redeemable prior to...
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