Code of Alabama |
Match Context and Document information |
URL: | http://alisondb.legislature.state.al.us/alison/CodeOfAlabama /1975/40-13-52.htm |
---|---|
Depth: | 0 singles |
Size: | 877 bytes |
Modified: | 2006-04-10 15:31:02 |
Categories: | -None- |
Title: | 40-13-52 |
Description: | -None- |
Keywords: | -None- |
Meta data: | -None- |
Body: | Section 40-13-52 Severance tax levied. There is hereby levied, in addition to all other taxes imposed by law, a severance tax on the purchaser of all severed material severed from the ground and sold as tangible personal property. The tax shall be levied primarily to compensate the county for the use of its roads and infrastructure and also for the benefit, health, safety, and economic development of the county in which the severed material is severed and the proceeds thereof shall be distributed and allocated as provided in Section 40-13-58. (Act 2004-629, ยง3.) |