Alabama § 40-13-2 - Excise and Privilege Tax Levied; Rate of Tax.
Full text of Alabama Code of Alabama § 40-13-2 — Excise and Privilege Tax Levied; Rate of Tax., with citation guidance and answers to common questions.
§ 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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-13-2
What does Code of Alabama § 40-13-2 cover?
Section 40-13-2 ("Excise and Privilege Tax Levied; Rate of Tax.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-13-2?
A common citation format is "Code of Alabama § 40-13-2" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-13-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.