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Marshall County Local Severance Taxes

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Marshall County Act No. 81-482

Relating to Marshall County; to provide that the county commission may levy and collect a severance tax on coal at a rate established by such county commission; to provide that such tax shall be in addition to any state severance tax; to provide how the funds from such tax shall be expended; to provide for the collection of such severance tax; and to repeal conflicting laws.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. The Marshall County Commission may levy from each producer of coal in Marshall County a privilege or license tax to be known as a severance tax. The rate of said tax shall be established by said county commission.

Section 2. The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. The amount collected from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed to the district from which the coal was mined.

Section 3. The Marshall County Commission shall require each producer of coal in such county to file with said commission a surety bond approved by said commission guaranteeing payment of the severance tax levied in accordance with this act.

Section 4. The State Department of Revenue shall collect the severance tax levied by this Act in addition to the severance tax levied by Chapter 13 of Title 40 of the Code of Alabama 1975, as amended. The State Department of Revenue is hereby further authorized to recover all costs of collecting such severance taxes from the proceeds of such taxes collected and said Department is hereby authorized to promulgate such rules and regulations as are necessary to facilitate the collection of said severance taxes in any county levying the tax pursuant to this Act.

Section 5. The provisions of this Act shall be administered and the tax levied in accordance with this Act shall be subject to and collected in accordance with all applicable definitions, exceptions, exemptions, proceedings, requirements, provisions, penalties, fines, punishments, and deductions as are provided in the provisions of Chapter 13 of Title 40 of the Code of Alabama 1975, as amended, except where inapplicable or where herein otherwise provided. Assessments for the tax levied in accordance with this Act shall be made in accordance with the applicable provisions of Chapter 23 of Title 40 of the Code of Alabama 1975, as amended.

Section 6. All laws, general, local or special or parts of such laws, in conflict with this Act are hereby repealed.

Section 7. This Act shall become effective immediately upon its passage and approval by the Governor, or upon its otherwise becoming a law.