Alabama Chapter 20 — OIL AND GAS.
Article 1 Privilege Tax on Production.
- Section 40-20-1 — Definitions.
- Section 40-20-2 — Levy and amount of tax upon business of producing or severing oil or gas from soil, etc., generally.
- Section 40-20-3 — Tax levied upon producers in proportion to ownership at time of severance; by whom tax paid; lien.
- Section 40-20-4 — Enforcement of article; collection of taxes; statements to be filed and records kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.
- Section 40-20-5 — When reports to be filed; payments to accompany reports.
- Section 40-20-7 — Deduction of appropriation for expenses of department.
- Section 40-20-8 — Allocation and distribution of net taxes collected; property which consists of submerged lands and onshore lands; onshore lands defined; applicability of section; final determination establishing allocation base.
- Section 40-20-9 — Reports to be made on blanks furnished by department; certificate and verification required.
- Section 40-20-11 — Enjoining violation of article.
- Section 40-20-12 — Exemption from ad valorem taxes.
- Section 40-20-13 — Collection and disbursement of additional taxes.
- Section 40-20-14 — Credits against tax for manufacturers of direct reduced iron.
Article 2 Mineral Documentary Tax.
- Section 40-20-30 — Definitions.
- Section 40-20-31 — Levied; applicability.
- Section 40-20-32 — Tax to be a lien; amount of tax.
- Section 40-20-33 — When and by whom tax payable; effect of nonpayment.
- Section 40-20-34 — Tax payable to probate judge; entries on instrument and record.
- Section 40-20-35 — Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold and other interests from ad valorem taxes.
- Section 40-20-36 — How exemption obtained upon existing interests.
- Section 40-20-37 — Fees of probate judge; disposition of remainder of tax.