There is a newer version of the Code of Alabama
2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 13 - MINERALS SEVERANCE TAXES.
Article 3 - Alabama Uniform Severance Tax Act.
- Section 40-13-50 - Short title.
- Section 40-13-51 - Definitions.
- Section 40-13-52 - Severance tax levied.
- Section 40-13-53 - Applicability.
- Section 40-13-54 - Rate and collection of tax; credit; liability for tax.
- Section 40-13-55 - Rules and regulations; accounting.
- Section 40-13-56 - Tax return.
- Section 40-13-57 - Time for making return; delinquent taxes; penalties.
- Section 40-13-58 - Disposition of funds.
- Section 40-13-59 - Repeal of conflicting laws; construction with other laws.
- Section 40-13-60 - Election to exempt county from this chapter.
- Section 40-13-61 - Violations; penalties.
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