Code of Alabama
Article 1 - Conservation and Regulation of Production.
Section 9-17-35 - Tax Based on Gross Proceeds for Offshore Production.

(a) The tax levied upon the producers of offshore production, produced from depths greater than 8,000 feet below mean sea level, shall be computed at the rate of one and sixty-six one hundredths percent (1.66%) of the gross proceeds attributable to the offshore production.
(b) The gross proceeds for offshore production required to be calculated under this section shall be reported and allocated in accordance with Section 40-20-22.

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Structure Code of Alabama

Code of Alabama

Title 9 - Conservation and Natural Resources.

Chapter 17 - Oil and Gas.

Article 1 - Conservation and Regulation of Production.

Section 9-17-1 - Definitions.

Section 9-17-2 - Declaration of Public Policy; Purpose of Article.

Section 9-17-3 - Oil and Gas Board - Created; Composition; Compensation and Members Emeritus.

Section 9-17-3.1 - Oil and Gas Board — Exemption From Sunset Law.

Section 9-17-4 - Oil and Gas Board - Quorum; Votes Required for Promulgation of Rules, Regulations or Orders.

Section 9-17-5 - Oil and Gas Board - Representation in Litigation; Administration of Oaths.

Section 9-17-6 - Oil and Gas Board - Powers and Duties Generally.

Section 9-17-7 - Oil and Gas Board - Rules of Procedure for Hearings, etc.; Promulgation, etc., of Rules, Regulations or Orders Generally; Promulgation, etc., of Emergency Rules, Regulations or Orders.

Section 9-17-8 - Oil and Gas Board - Powers as to Witnesses; Enforcement of Subpoenas Issued by Board.

Section 9-17-9 - State Oil and Gas Supervisor.

Section 9-17-10 - Employment of Personnel.

Section 9-17-11 - Waste Prohibited.

Section 9-17-12 - Limitations on Regulations; Drilling or Production Units; Producers' Shares.

Section 9-17-13 - Integration of Interests; Cycling Operations; Orders of Board; Procedures.

Section 9-17-14 - Limitations Upon Rules, Regulations or Orders Establishing Limits on Production Allowable Within State or From Separate Pools; Production of More Than Established Allowable Production or Production in Unauthorized Manner.

Section 9-17-15 - Judicial Review of Rules, Regulations or Orders.

Section 9-17-16 - Injunctions - Issuance Against Board, Etc.

Section 9-17-17 - Injunctions - Issuance Against Persons Violating, etc., Provisions of Article, Rules, Etc.

Section 9-17-18 - Injunctions - Appeals.

Section 9-17-19 - Civil Actions for Damages for Violations of Provisions of Article, Rules, etc.; Actions by Private Parties to Enjoin Violations of Provisions of Article, Rules, Etc.

Section 9-17-21 - Illegal Oil, Gas or Product - Sale, Acquisition, Processing, Handling, Etc.

Section 9-17-22 - Illegal Oil, Gas or Product - Seizure, Condemnation and Sale.

Section 9-17-23 - Owners Not to Allow Wells to Get Out of Control, etc.; Rights of Board Upon Failure of Owners to Control Wells; Powers, etc., of Board to Secure Payment by Owners of Costs and Expenses of Controlling or Plugging Wells.

Section 9-17-24 - Notification Requirement; Hearing; Fees; Alabama Oil and Gas Board Special Fund.

Section 9-17-25 - Tax for Expenses of Administration and Enforcement of Article - Levied; Exemptions; Payment.

Section 9-17-26 - Tax for Expenses of Administration and Enforcement of Article - Records, Returns and Remittances of Producers; Determination of Gross Value at Point of Production; Rules and Regulations.

Section 9-17-27 - Tax for Expenses of Administration and Enforcement of Article - Recovery of Tax Improperly Collected.

Section 9-17-31 - Tax for Expenses of Administration and Enforcement of Article - Disposition and Expenditure.

Section 9-17-32 - Penalty for Violations of Provisions of Article, Rules, etc.; Penalty Applicable to Each Prohibited Transaction Relating to Illegal Oil, Gas, or Product; Penalty for Aiding or Abetting Violations of Provisions of Article, Rules, etc...

Section 9-17-33 - Disposition of Proceeds From Sale of Oil or Gas Production.

Section 9-17-34 - Additional Definitions.

Section 9-17-35 - Tax Based on Gross Proceeds for Offshore Production.