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Alabama · Through Act 2026-611

Ala. Code § 40-13-80: Legislative Findings.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 13 Minerals Severance Taxes.
  3. Article 4 2017 Coal Severance Tax.

The Legislature makes the following findings:

(1) The Legislature understands the need to properly fund state agencies in order to match federal funds for enforcement programs.

(2) The Surface Mining Commission is the delegated agency in this state authorized to enforce the federal Office of Surface Mining (OSM) programs, with a 50 percent match required in order to access federal funds.

(3) Due to very limited General Fund monies available, along with numerous mining companies going out of business over the last eight years which has reduced permit fees and other monies paid to the Surface Mining Commission, there is a need for increased funding from other sources in addition to permit fee increases.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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