Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 20 - Oil and Gas.

Article 1 - Privilege Tax on Production.

Section 40-20-1 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-20-2 - Levy and Amount of Tax Upon Business of Producing or Severing Oil or Gas From Soil, etc., Generally. - (a)(1) There is hereby levied, to be collected hereafter, as...

Section 40-20-3 - Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien. - (a) The privilege tax hereby imposed is levied upon the...

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. - (a) The department is hereby authorized and directed to administer...

Section 40-20-5 - When Reports to Be Filed; Payments to Accompany Reports. - All reports required under the provisions of this article shall...

Section 40-20-7 - Deduction of Appropriation for Expenses of Department. - Such amount of money as shall be appropriated for each...

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. - (a) Ninety percent of the net amount of all taxes...

Section 40-20-9 - Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required. - All reports required to be filed under the provisions of...

Section 40-20-11 - Enjoining Violation of Article. - If it is brought to the attention of the department...

Section 40-20-12 - Exemption From Ad Valorem Taxes. - (a) All oil or gas produced, all leases in production,...

Section 40-20-13 - Collection and Disbursement of Additional Taxes. - If the department is authorized by any other law to...

Section 40-20-14 - Credits Against Tax for Manufacturers of Direct Reduced Iron. - Repealed by Act 2015-70 effective April 21, 2015.

Article 1A - Privilege Tax on Certain Offshore Production.

Section 40-20-20 - Definitions. - In addition to the definitions contained in Section 40-20-1, which...

Section 40-20-21 - Computation of Privilege Tax. - The privilege tax levied by this chapter as it applies...

Section 40-20-22 - Applicability; Payment of and Liability for Taxes; Reporting. - (a) The tax levied by this chapter and computed pursuant...

Section 40-20-23 - Allocation and Distribution of Taxes. - (a) Ninety percent (90%) of the net amount of taxes...

Article 2 - Mineral Documentary Tax.

Section 40-20-30 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-20-31 - Levied; Applicability. - There is hereby levied and shall be paid and collected...

Section 40-20-32 - Tax to Be a Lien; Amount of Tax. - Such tax shall be a lien upon the interest leased,...

Section 40-20-33 - When and by Whom Tax Payable; Effect of Nonpayment. - Such tax shall be payable by the grantee or grantees...

Section 40-20-34 - Tax Payable to Probate Judge; Entries on Instrument and Record. - Such tax shall be paid to the probate judge of...

Section 40-20-35 - Tax to Be in Lieu of Ad Valorem Taxes; Exemption of Nonproducing Leasehold and Other Interests From Ad Valorem Taxes. - The mineral documentary tax levied above shall be in lieu...

Section 40-20-36 - How Exemption Obtained Upon Existing Interests. - Application for such exemption upon existing interests shall be made...

Section 40-20-37 - Fees of Probate Judge; Disposition of Remainder of Tax. - From the taxes levied and collected under this article, there...

Article 3 - County Oil and Gas Severance Tax Trust Funds.

Section 40-20-50 - Collection of Severance Taxes; Deposit Into Fund; Distribution of Investment Income; Trustees; Escrow Agents; Limitations. - Any laws or parts of laws to the contrary notwithstanding,...