All reports required under the provisions of this article shall be filed with the department on or before the fifteenth day of the second calendar month following the month of production and shall cover the second preceding calendar month. All producers are hereby required to pay to the department all taxes accruing under the provisions of this article for the period of time covered by the report herein required, and such payment shall accompany the required report.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 1 - Privilege Tax on Production.
Section 40-20-1 - Definitions.
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 40-20-11 - 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.