Article 1 - 1971 COAL SEVERANCE TAX
- Section 40-13-1 - Definitions
- Section 40-13-2 - Excise and privilege tax levied; rate of tax
- Section 40-13-3 - [Effective Until 1/1/2025] Monthly report of producer
- Section 40-13-3 - [Effective 1/1/2025] Monthly report of producer
- Section 40-13-4 - Monthly report of purchasers and transporters
- Section 40-13-5 - Deposit of proceeds; disbursement and appropriation of funds
- Section 40-13-6 - Distribution of tax proceeds
- Section 40-13-8 - Termination of tax; application
- Section 40-13-9 - Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal
- Section 40-13-10 - Criminal penalties