Section 40-13-1 Definitions.
Section 40-13-2 Excise and privilege tax levied; rate of tax.
Section 40-13-3 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 Further use and credit of proceeds to State General Fund; report of coal shipped through seaport facility.
Section 40-13-8 Termination of tax.
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.

Section 40-13-30 Definitions.
Section 40-13-31 Levy and collection of excise and privilege tax; amount of tax.
Section 40-13-32 Deposit and distribution of proceeds of taxes collected generally.
Section 40-13-33 Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap.
Section 40-13-34 Inspection of books of persons engaged in severing of coal or lignite; issuance of forms and making of rules, regulations and promulgations by Department of Revenue generally; delinquent penalty.
Section 40-13-35 Penalty for violation of provisions of article.
Section 40-13-36 Construction of article.