HB145 Alabama 2012 Session

Summary

Primary Sponsor

William Roberts

Republican

Session

Regular Session 2012

Title

Coal, excise tax and privilege tax, termination date extended, tax proceeds further distributed, Secs. 40-13-2, 40-13-6, 40-13-8 am'd.

Summary

HB145 extends and reorganizes Alabama's coal severance tax, keeping the tax and extending its end date to 2021 unless extended by the Legislature.

What This Bill Does

The bill keeps the coal severance tax at 0.135 per ton on coal severed in Alabama and extends the tax termination date to October 1, 2021 unless further extended. It changes how the tax revenue is distributed, directing funds to the General Fund, the Alabama State Docks facilities, the Alabama Mining Academy, and various counties, towns, libraries, schools, and development organizations, with specific allocation rules. It also requires audits for entities receiving funds and sets aside some money for retraining coal workers, along with reporting and payment provisions for producers.

Who It Affects

• Coal producers and companies that sever coal in Alabama pay the 0.135 per ton tax and must file reports and remit payments as prescribed.
• Local governments, school systems, libraries, and development groups that receive distributions from the tax proceeds (e.g., Tuscaloosa County General Fund and related entities, Jefferson County General Fund, Walker County development authority, Towns of Vance and Brookwood, Tuscaloosa County Board of Education, Tuscaloosa County Public Library, Alabama Mining Academy, community development foundations, and various regional development associations).

Key Provisions

• Imposes a coal severance excise and privilege tax of $0.135 per ton on coal severed in Alabama, effective Oct. 1, 2011.
• Termination date extended: the tax would terminate on Oct. 1, 2021 unless the Legislature extends it.
• Distributions of tax proceeds reorganized to fund the General Fund, Alabama State Docks Bulk Handling Facility and related departments, the Alabama Mining Academy, and targeted local allocations (counties, towns, libraries, boards of education, and development authorities) with specified prorating and priority rules when funds are limited.
• A portion of funds from the Alabama Mining Academy is allocated to retraining coal miners for other work opportunities.
• Producers must file monthly production reports by the required deadlines; voluntary early reports/payments receive credits and penalties/interest are waived for certain periods if paid timely.
• The act includes severability and becomes effective after governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation