No storage operator shall be subject to any privilege or other tax on production, severance, extraction or withdrawal of gas that has been injected into a storage facility when such gas is extracted or withdrawn from such storage facility, and, specifically, no such gas shall be subject to taxation under the provisions of Sections 9-17-25 through 9-17-31 or under the provisions of Article 1, Chapter 20 of Title 40. All hydrocarbons extracted or withdrawn from the underground reservoir which were not injected, including any oil, condensate or natural gas liquids, shall be subject to applicable severance taxes under Sections 9-17-25 through 9-17-31 and under Article I, Chapter 20 of Title 40.
Structure Code of Alabama
Title 9 - Conservation and Natural Resources.
Article 6 - Underground Gas Storage.
Section 9-17-150 - Definitions.
Section 9-17-151 - Legislative Declaration; Jurisdiction.
Section 9-17-153 - Protection Against Pollution and Escape of Gas; Property Rights.
Section 9-17-154 - Eminent Domain.
Section 9-17-155 - Right of Landowner to Drill and Make Other Use of Land.
Section 9-17-156 - Exemption From Taxation and Certain Gas Deemed Injected.