There is a newer version of the Code of Alabama
2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 20 - OIL AND GAS.
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.
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