{"data":{"id":"us-al/ala.-code-40-13-2","jurisdiction":"us-al","citation":"Ala. Code § 40-13-2","heading":"Excise and Privilege Tax Levied; Rate of Tax.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 13 Minerals Severance Taxes.","Article 1 1971 Coal Severance Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-13-2","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"cc14e1cc7168ce8fd812d69b361103e74ca5bde708d1e9dab66da9d2c3e656f9","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-13-1","next":"us-al/ala.-code-40-13-3"},"notice":"GroundRules: Original legal text. Not legal advice."}