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Coal Severance Tax

Coal Severance Taxes are administered according to the 1971 Coal Severance Tax Title 40, Chapter 13, Article 1, Sections 1-10 and 1977 Coal and Lignite Severance Tax Title 40, Chapter 13, Article 2, Sections 30-36.  Return and payment are due the 20th of each month for the previous month.

Tax Rates

  • $0.20 per ton on total underground and surface tons
  • State tax due at $0.135 per ton
  • Underground mine tax due at $0.025 per ton
  • Surface mine tax due at $0.05 per ton


E-File & E-Pay Your Taxes Online

Visit Coal Severance Tax FAQ


Alabama Department of Revenue
Business & License Tax Division
Severance Taxes
P.O. Box 327560
Montgomery, AL 36132-7560
Phone:  334-242-9612
Fax:  334-353-1809