There is hereby levied, in addition to all other taxes imposed by law, a severance tax on the purchaser of all severed material severed from the ground and sold as tangible personal property. The tax shall be levied primarily to compensate the county for the use of its roads and infrastructure and also for the benefit, health, safety, and economic development of the county in which the severed material is severed and the proceeds thereof shall be distributed and allocated as provided in Section 40-13-58.
Structure 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.