Code of Alabama
Chapter 20 - Oil and Gas.
Article 2 - Mineral Documentary Tax.

Section 40-20-30 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-20-31 - Levied; Applicability. - There is hereby levied and shall be paid and collected...

Section 40-20-32 - Tax to Be a Lien; Amount of Tax. - Such tax shall be a lien upon the interest leased,...

Section 40-20-33 - When and by Whom Tax Payable; Effect of Nonpayment. - Such tax shall be payable by the grantee or grantees...

Section 40-20-34 - Tax Payable to Probate Judge; Entries on Instrument and Record. - Such tax shall be paid to the probate judge of...

Section 40-20-35 - Tax to Be in Lieu of Ad Valorem Taxes; Exemption of Nonproducing Leasehold and Other Interests From Ad Valorem Taxes. - The mineral documentary tax levied above shall be in lieu...

Section 40-20-36 - How Exemption Obtained Upon Existing Interests. - Application for such exemption upon existing interests shall be made...

Section 40-20-37 - Fees of Probate Judge; Disposition of Remainder of Tax. - From the taxes levied and collected under this article, there...