Code of Alabama
Chapter 20 - Oil and Gas.
Article 1 - Privilege Tax on Production.

Section 40-20-1 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-20-2 - Levy and Amount of Tax Upon Business of Producing or Severing Oil or Gas From Soil, etc., Generally. - (a)(1) There is hereby levied, to be collected hereafter, as...

Section 40-20-3 - Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien. - (a) The privilege tax hereby imposed is levied upon the...

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. - (a) The department is hereby authorized and directed to administer...

Section 40-20-5 - When Reports to Be Filed; Payments to Accompany Reports. - All reports required under the provisions of this article shall...

Section 40-20-7 - Deduction of Appropriation for Expenses of Department. - Such amount of money as shall be appropriated for each...

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. - (a) Ninety percent of the net amount of all taxes...

Section 40-20-9 - Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required. - All reports required to be filed under the provisions of...

Section 40-20-11 - Enjoining Violation of Article. - If it is brought to the attention of the department...

Section 40-20-12 - Exemption From Ad Valorem Taxes. - (a) All oil or gas produced, all leases in production,...

Section 40-20-13 - Collection and Disbursement of Additional Taxes. - If the department is authorized by any other law to...

Section 40-20-14 - Credits Against Tax for Manufacturers of Direct Reduced Iron. - Repealed by Act 2015-70 effective April 21, 2015.