40-20-3
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 producers
of such oil or gas in the proportion of their ownership at the time of severance, but, except
as otherwise herein provided, the tax shall be paid by the person in charge of the production
operations, who is hereby authorized, empowered, and required to deduct from any amount due
to producers of such production at the time of severance the proportionate amount of the tax
herein levied before making payments to such producers. The tax shall become due and payable
as provided by this article and such tax shall constitute a first lien upon any of the oil
or gas so produced when in the possession of the original producer or any purchaser of such
oil or gas in its unmanufactured state or condition. In the event the person in charge of
production operations or the purchaser fails to pay the tax, then the department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-3.htm - 2K - Match Info - Similar pages

40-20-31
Section 40-20-31 Levied; applicability. There is hereby levied and shall be paid and collected
as herein set forth a documentary or transfer tax, to be known as the mineral documentary
tax, upon the filing and recording of every lease and other writing hereafter executed whereby
there is created a leasehold interest in and to any nonproducing oil, gas or other minerals
in, on or under or that may be produced from any lands situated within the State of Alabama,
or whereby any such interest is assigned or is extended beyond the primary term fixed by the
original instrument, and upon every deed, instrument, transfer, evidence of sale or other
writing whereby there is hereafter conveyed to a grantee or purchaser, or excepted or reserved
to a grantor separately and apart from the surface, any interest in or right to receive royalty
from any nonproducing oil, gas or other minerals in, on or under or that may be produced from
any lands within the State of Alabama; provided, that the tax shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-31.htm - 1K - Match Info - Similar pages

40-20-35
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 of all ad valorem taxes and all nonproducing leasehold interests upon all oil,
gas and other minerals in, on or under lands lying within the State of Alabama, created or
assigned after October 12, 1957, and also all nonproducing interests in such oil, gas and
other minerals, including royalty interests therein, hereafter conveyed to a grantee or purchaser
or excepted or reserved to a grantor separately and apart from the surface shall be exempt
from all ad valorem taxes levied on or after October 1, 1957, by the State of Alabama, or
any county, municipality, school district, or other taxing district within the state or becoming
a lien on or after said date. Any sale for taxes of the surface or of the remainder of the
fee shall not in any manner whatsoever affect the interest or interests hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-35.htm - 2K - Match Info - Similar pages

45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property (not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An
excise tax is hereby authorized to be levied and imposed on the storage, use,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.02.htm - 6K - Match Info - Similar pages

45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax
on the storage, use, or other consumption of property in Cullman County as hereinafter provided
in this section: (1) An excise tax is hereby levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of one percent of the
sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An
excise tax is hereby levied and imposed on the storage, use, or other consumption in the county
of any machines used in mining, quarrying, compounding,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.02.htm - 6K - Match Info - Similar pages

45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivisions (2), (3), (4), and (5). (2) An
excise tax is hereby authorized to be levied and imposed on the storage, use,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.32.htm - 6K - Match Info - Similar pages

7-9A-311
Section 7-9A-311 Perfection of security interests in property subject to certain statutes,
regulations, and treaties. (a) Security interest subject to other law. Except as otherwise
provided in subsection (d), the filing of a financing statement is not necessary or effective
to perfect a security interest in property subject to: (1) a statute, regulation, or treaty
of the United States whose requirements for a security interest's obtaining priority over
the rights of a lien creditor with respect to the property preempt Section 7-9A-310(a); (2)
Chapter 8 or Chapter 20 of Title 32 or another statute of this state which provides for a
security interest to be indicated on a certificate of title as a condition or result of the
security interest's obtaining priority over the rights of a lien creditor with respect to
the collateral, or any central filing system created by another statute of this state governing
perfection of a security interest in collateral that is subject to this article;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-311.htm - 3K - Match Info - Similar pages

11-50-322
Section 11-50-322 Exemption from taxation of bonds, property, and income of corporation; other
exemptions. The property and income of each corporation formed or the certificate of incorporation
of which is amended under this article and all bonds issued by each such corporation and the
income from such bonds and conveyances by or to each such corporation and mortgages and indentures
of trust by or to each such corporation shall be exempt from all taxation in the State of
Alabama. Each such corporation shall also be exempt from all sales and use taxes and gross
receipts taxes levied by the state and any political subdivision thereof with respect to the
purchase, sale, use, or consumption of property; provided, however, that the provisions of
this section shall not be construed to exempt any such corporation from the privilege or license
tax levied by Section 40-21-82 or the excise tax levied by Section 40-21-102; and provided,
further, that any such sales, use, or gross receipts taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-322.htm - 1K - Match Info - Similar pages

8-15-34
Section 8-15-34 Satisfaction of owner's lien. An owner's lien as provided for a claim which
has become due may be satisfied as follows: (1) No enforcement action shall be taken by the
owner until the occupant has been in default continuously for a period of 30 days. (2) Prior
to taking enforcement action pursuant to this section, the owner shall determine whether a
financing statement has been filed in accordance with Title 7 concerning the property to be
sold or otherwise disposed of, with the Secretary of State, in the county where the self-service
storage facility is located and in the county of the occupant's last known address. (3) After
the occupant has been in default continuously for a period of 30 days, the owner may begin
enforcement action if the occupant has been notified in writing. Said notice shall be delivered
in person or sent by certified or registered mail to the last known address of the occupant.
Any lienholder with an interest in the property to be sold or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-15-34.htm - 6K - Match Info - Similar pages

11-53B-10
Section 11-53B-10 Redemption of property. (a) Any real property heretofore or hereafter sold
for the satisfaction of an assessment lien imposed thereon by the governing body of a municipality
may be redeemed by the former owner, or his or her assigns, or other persons authorized to
redeem property sold for taxes by the state, within two years from the date of the sale by
depositing with the officer designated by the municipality to collect the assessments the
amount of money for which the lands were sold, with interest thereon at the rate of 12 percent
per annum from the date of the sale through the date of the payment. (b) In addition to any
other requirements set forth in this section, the proposed redemptioner must pay or tender
the purchaser or his transferee all insurance premiums paid or owed by the purchaser with
accrued interest on the payments computed from the date the premiums were paid at 12 percent
per annum through the date of payment. (c) In addition to any other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-53B-10.htm - 4K - Match Info - Similar pages