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40-13-53
state provided such minerals are not transported on public roads in Alabama. Records relating
to minerals purchased for use outside the state, including method of delivery, shall be available
for verification and audit purposes to the department and the department shall make the records
available to the county commission of the county from which the materials were severed upon
request of the county commission. (c) Notwithstanding the provisions of subsection (b), or
any other provisions in this article to the contrary: (1) Any severed material
severed from the earth by an operator or producer and moved from one place to another on the
same site, or transported to another site owned by the same operator or producer shall not
be considered a severance thereof for purposes of taxation. (2) Any severed materials or any
other kind of material when severed and used for fill by an operator, producer, or any other
person, whether from the same construction site, job site, borrow pit, or any...
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40-13-54
Section 40-13-54 Rate and collection of tax; credit; liability for tax. (a) The
rate of the tax shall be ten cents ($0.10) per ton on severed material sold as tangible
personal property. Provided, however, that naturally occurring unprocessed sand may be taxed
at a higher rate by a local act and all such tax collected at such higher rate shall be remitted
directly to the jurisdiction in which the operator severing such naturally occurring unprocessed
sand is located. (b) Except as provided in Section 40-13-55(c), the tax levied
by this article shall be collected by the producer and become due and payable by the
purchaser thereof at the time of sale or delivery, whichever first occurs, provided that the
tax shall be identified as a severance tax on a bill of sale, invoice, or similar sales document
to the purchaser thereof, otherwise the tax shall instead be the obligation of the producer.
The tax levied under this article shall not be included in the measure of tax for any
other tax...
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9-13-82
concentration yard, or processor that is registered with the department to remit forest products
severance taxes, and any manufacturer who obtains a certificate shall not be held liable for
any forest products severance tax on the pulpwood chips or residual pulpwood chips purchased
from the seller. (e) It is the intent of the Legislature to encourage the use of forest based
renewable energy. Fuel chips produced in the woods at the site of severance are not subject
to the taxes set forth in this article. For purposes of this section, fuel chips include
woodchips that are produced from tree tops and limbs, logging slash, down timber material,
or standing live or dead trees which do not meet commercial standards because of size, species,
merchantable volume, or economic selection criteria, and are used as a form of energy in conjunction
with a manufacturing process. Fuel chips do not include similar materials utilized as feedstock
in a manufacturing process. Trees that are grown...
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40-13-56
Section 40-13-56 Tax return. For the purpose of ascertaining the amount of tax
due and payable under this article, it shall be the duty of all producers to transmit
to the department, on or before the twentieth day of the month next succeeding the month in
which the tax accrues, a return upon the forms provided by the department. The return shall
show the month or period covered, the total number of tons of each type of severed material
sold from each production unit operated, owned, or controlled by the producer in each county
during the period covered, the amount of the tax due, and such other information as the department
may reasonably require to allocate the tax between raw materials severed and finished products
sold, as the case may be in particular counties. The return shall be signed by the producer
and shall be accompanied by the full amount of the tax shown to be due in good and immediate
funds. A copy of the severance tax return shall be made available to any county...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered
sales. (a) For the purpose of this division, the following terms shall have the respective
meanings ascribed by this section: (1) PERSON or COMPANY. Used interchangeably, includes
any individual, firm, copartnership, association, corporation, receiver, trustee, or any other
group or combination acting as a unit and the plural as well as the singular number, unless
the intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES.
Installment and credit sales and the exchange of properties as well as the sale thereof for
money, every closed transaction constituting a sale. Provided, however, a transaction shall
not be closed or a sale completed until the time and place when and where title is
transferred by...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this
division and from the computation of the amount of the tax levied, assessed, or payable under
this division the following: (1) The gross proceeds of the sales of lubricating oil
and gasoline as defined in Sections 40-17-30 and 40-17-170
and the gross proceeds from those sales of lubricating oil destined for out-of-state use which
are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at
a distributor's plant within this state and transports it out-of-state, which are otherwise
taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural
purposes. The word "fertilizer" shall not be construed to include cottonseed meal,
when not in combination with other materials. (3) The gross proceeds of the sale, or sales,
of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed
to exempt or exclude from the computation of...
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45-19-244.03
within 20 days after the end of each calendar month in which the purchaser or transporter purchased
or transported earthen material or graphite severed in Coosa County. The report shall state
the names and addresses of all producers in Coosa County from whom the purchaser or transporter
has received the earthen material during the calendar month, the total quantity of earthen
material or graphite so acquired, and, in the case of a transporter, to whom and where each
ton of earthen material or graphite was delivered, and any other information as the commissioner
may reasonably require for the proper enforcement of this part, including the routes traveled
in transporting the gravel and the amounts of any privilege tax on the transportation. The
report shall be signed by the purchaser or transporter in the case of an individual purchaser
or transporter, or by a member, officer, or manager of the purchaser or transporter in all
other cases. (Act 99-544, p. 1177, §4; Act 2019-231, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-244.03.htm - 1K - Match Info - Similar pages
40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax
levied pursuant to this article, less an amount to cover the expenses of administration
and collection and one-half of all interest and penalties collected, as provided in subsection
(b) of Section 40-13-57, shall be remitted quarterly to the governing body of
the county from which the severed material was severed within 60 days following the end of
a calendar quarter along with a report prepared by the department detailing how the amount
remitted was determined. Notwithstanding the above, the aggregate amount retained by the department
to defray the expenses described herein shall not exceed 1.5 percent of the total revenues
collected during such calendar quarter and shall be credited to its current service revenue.
(b) The revenues remitted to a county as provided in subsection (a) shall be deposited into
a fund held and dispensed by the county commission and designated as the severed material
severance...
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40-13-55
Section 40-13-55 Rules and regulations; accounting. (a) The department shall
administer and collect this tax and shall promulgate rules and regulations necessary and reasonable
for the administration of this article. It shall be the duty of the department to include
in such regulations an appropriate method to allocate funds collected to the county where
the severed material was severed or processed. Any records related to the collection, distribution,
and enforcement of this tax in a particular county, including serverance tax returns, shall
be made available to the county commission of the county upon request from the county commission.
(b) The department and producers shall use the inventory accounting principle known as "first
in-first out" in determining the tax payable on stockpiles or inventories of severed
material sold, and to which county the tax revenue should be allocated, regardless of where
the severed material is stored or sold. Any records detailing the allocation of...
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40-20-3
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 shall proceed against the producer or the purchaser to collect the tax in the manner
hereinafter provided by this article. (b) When any person in charge of production...
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