Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-8-2 - COAL SEVERANCE TAX
Section 810-8-2-.01 - Coal Severance Tax - Moisture Content
Universal Citation: AL Admin Code R 810-8-2-.01
Current through Register Vol. 42, No. 11, August 30, 2024
(1) For purposes of auditing for collection of tonnage taxes on coal severed in this state, the Department of Revenue recognizes an inherent moisture content of 2.88% to be included in the tonnage measure of the tax.
(2) Moisture content over and above the 2.88% inherent figure may be allowed as a discount on the tonnage measure, but only if substantiated by a valid laboratory analysis of the moisture content of the coal for the entire audit period, or a substantial portion of the audit period involved. (Effective July 13, 1979)
Author:
Statutory Authority: Code of Ala. 1975, § 40-13-34(b).
History:
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
