Code of Alabama
Article 1 - Privilege Tax on Production.
Section 40-20-5 - When Reports to Be Filed; Payments to Accompany Reports.

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.

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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.