Code of Alabama
Article 1 - Privilege Tax on Production.
Section 40-20-14 - Credits Against Tax for Manufacturers of Direct Reduced Iron.

Repealed by Act 2015-70 effective April 21, 2015.

Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 20 - Oil and Gas.

Article 1 - Privilege Tax on Production.

Section 40-20-1 - Definitions.

Section 40-20-2 - Levy and Amount of Tax Upon Business of Producing or Severing Oil or Gas From Soil, etc., Generally.

Section 40-20-3 - Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien.

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.

Section 40-20-5 - When Reports to Be Filed; Payments to Accompany Reports.

Section 40-20-7 - Deduction of Appropriation for Expenses of Department.

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.

Section 40-20-9 - Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required.

Section 40-20-11 - Enjoining Violation of Article.

Section 40-20-12 - Exemption From Ad Valorem Taxes.

Section 40-20-13 - Collection and Disbursement of Additional Taxes.

Section 40-20-14 - Credits Against Tax for Manufacturers of Direct Reduced Iron.