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Code of Alabama
Title 40
Chapter 20
Article 1
Privilege Tax on Production
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40-20-1
Definitions.
40-20-2
Levy and Amount of Tax Upon Business of Producing or Severing Oil or Gas from Soil, Etc., Generally.
40-20-3
Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien.
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.
40-20-5
When Reports to Be Filed; Payments to Accompany Reports.
40-20-7
Deduction of Appropriation for Expenses of Department.
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.
40-20-9
Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required.
40-20-11
Enjoining Violation of Article.
40-20-12
Exemption from Ad Valorem Taxes.
40-20-13
Collection and Disbursement of Additional Taxes.
40-20-14
Credits Against Tax for Manufacturers of Direct Reduced Iron.
Repealed