Alabama § 40-13-82 - (Repealed Effective August 1, 2019) Levy and Collection of Tax; Disposition of Funds; Penalties.
Full text of Alabama Code of Alabama § 40-13-82 — (Repealed Effective August 1, 2019) Levy and Collection of Tax; Disposition of Funds; Penalties., with citation guidance and answers to common questions.
§ 40-13-82. (Repealed Effective August 1, 2019) Levy and Collection of Tax; Disposition of Funds; Penalties.
(a) There is levied an additional excise and privilege tax on every person severing coal or lignite in this state in the amount of two and one-half cents ($0.025) per ton of coal or lignite severed by underground mining, and five cents ($0.05) per ton of coal or lignite severed by surface mining, except the maximum tonnage on which the severance tax is levied against a person and a person’s affiliates shall not in the aggregate exceed two million tons per year.
(b) The tax levied by this section shall be collected by the State Department of Revenue and shall be deposited in a special fund in the State Treasury to be used exclusively for the operation of the Surface Mining Commission. Monies in the fund are continuously appropriated to the commission and no money in the fund shall revert to the State Treasury at the end of a fiscal year.
(c) Any person who fails to comply with this section shall be subject to a civil penalty to be assessed by the State Department of Revenue not to exceed one thousand dollars ($1,000) for each offense.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-13-82
What does Code of Alabama § 40-13-82 cover?
Section 40-13-82 ("(Repealed Effective August 1, 2019) Levy and Collection of Tax; Disposition of Funds; Penalties.") 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 § 40-13-82?
A common citation format is "Code of Alabama § 40-13-82" (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 § 40-13-82 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.