GroundRules
Ala. Code § 40-13-33: Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 13 Minerals Severance Taxes.
- Article 2 1977 Coal and Lignite Severance Tax.
In any case in which more than one municipality has, pursuant to the laws of the State of Alabama, police jurisdiction over an area, computations of tonnage severed and the distribution of taxes collected under this article shall be prorated equally among such municipalities with such overlapping police jurisdictions as to such area of overlapping jurisdictions only.
Collected 2026-09-03T14:01:51Z. Source file · JSON