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...
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45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100
of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act,
and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where
used in this subpart, have the meanings respectively ascribed to them in that act and article,
as heretofore amended, except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this subpart shall have
the following respective meanings, except where the context clearly indicates a different
meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending
on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY
PERIOD. The period of three months ending on the last day of each March, June, September,
and December. (4) REGISTERED SELLER. The person registered with the...
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45-49-242.22
Section 45-49-242.22 Additional tax for public school purposes. (a) The following words and
phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution
that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 325. That amendment
to the constitution that was proposed by Act 116, H. 56, 1971 Third Special Session. (3) AMENDMENT
373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special
Session. (4) BOARD. The Board of School Commissioners of Mobile County. (5) CAPITAL PLAN.
The board's existing Mobile County Public School System Phase II Building Program. (6) COMMISSION.
The Mobile County Commission. (7) CONSTITUTION. The Constitution of Alabama of 1901. (8) COUNTY.
Mobile County, Alabama. (9) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax
for public school purposes authorized in Amendment 3 and levied and collected on taxable property
in the special school tax district. (10) SPECIAL...
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45-11-247.07
Section 45-11-247.07 Legislative findings. Act 96-631 of the 1996 Regular Session (Acts 1996,
p. 1002) authorized the Chilton County Commission to levy an additional sales and use tax
for the purpose of financing a new county jail. When the bonds to finance the jail were retired,
Act 96-631 provided for the tax to be levied for one year thereafter with the revenue placed
in a trust account with the interest used to operate and maintain the new jail. The Legislature
finds that at the current time the interest from the account is not sufficient to maintain
the county jail in a prudent manner to keep the county jail functional, safe, and secure.
Therefor, the Legislature, at the request of the Chilton County Commission, finds that there
is a need to allow both principal and interest in the account to be used for the maintenance
and repair of the county jail as provided in this part. (Act 2019-161, §2.)...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall
be in addition to any state tax heretofore or hereafter imposed on the severance of coal,
but shall be the only severance tax levied by the county on coal. One hundred percent of the
net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may levy from
each producer of coal in Marshall County a privilege or license tax to be known as a severance
tax. The rate of the tax shall be established by the county commission. (b) The tax herein
levied shall be in addition to any state tax heretofore or hereafter imposed on the severance
of coal, but shall be the only severance tax levied by the county on coal. The amount collected
from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed
to the district from which the coal was mined. (c) The Marshall County Commission shall require
each producer of coal in such county to file with the commission a surety bond approved by
the commission guaranteeing payment of the severance tax levied in accordance with this section.
(d) The State Department of Revenue shall collect the severance tax levied by this section
in addition to the severance tax levied by Chapter 13 of...
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9-12-210
Section 9-12-210 Severance tax on alligator skins; penalty. There is hereby levied a severance
tax on each alligator skin taken from any alligator within this state, payable to the state
through the department by the alligator farmer selling or shipping his skins within or without
the state or taking his own catch out of state, at the rate of $1.00 on each skin. Failure
to pay such severance tax subjects all alligator skins held by such alligator farmers to confiscation
by order of the department. Failure to maintain complete records and to pay the severance
tax as provided herein subjects any alligator farmer to the full penalties provided in this
article and the immediate revocation of his license by the department. No license shall be
issued to any alligator farmer who has not paid such severance tax for the preceding year.
Violation of this section is a Class A misdemeanor. (Acts 1989, No. 89-874, p. 1749, §11.)...

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9-13-81
Section 9-13-81 Levy of severance tax; lien upon forest products, etc., for payment of tax.
To provide further for conservation of the natural resources of the state by protection of
the state's forests and development of the forestry program, there is levied and shall be
collected as provided in this article a privilege tax on every person who owns timber prior
to severance and engages or continues to engage in the state in the business of severing timber
or any other forest products from the soil for sale, profit, or commercial use whether as
owner, lessee, concessionaire, or contractor. The privilege tax imposed by this article is
in addition to other taxes now levied and shall be known as the forest products severance
tax. The tax, together with interest and penalties imposed by this article, shall be a lien
upon the forest products so severed and upon the product or products manufactured therefrom
until the tax imposed by this article with respect to such forest products shall...
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40-13-52
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,
§3.)...
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