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9-17-156
Section 9-17-156 Exemption from taxation and certain gas deemed injected. No storage operator
shall be subject to any privilege or other tax on production, severance, extraction or withdrawal
of gas that has been injected into a storage facility when such gas is extracted or withdrawn
from such storage facility, and, specifically, no such gas shall be subject to taxation under
the provisions of Sections 9-17-25 through 9-17-31 or under the provisions of Article 1, Chapter
20 of Title 40. All hydrocarbons extracted or withdrawn from the underground reservoir which
were not injected, including any oil, condensate or natural gas liquids, shall be subject
to applicable severance taxes under Sections 9-17-25 through 9-17-31 and under Article I,
Chapter 20 of Title 40. (Acts 1992, No. 92-564, p. 1172, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-156.htm - 1K - Match Info - Similar pages
9-17-83
Section 9-17-83 Order requiring unit operation - Contents. The order shall be fair and reasonable
under all the circumstances, shall protect the rights of interested parties and shall include:
(1) A description of the area embraced, termed the unit area, and a description of the pool
or pools or portions thereof affected and lying within the unit area, termed the unit pool.
(2) A statement of the nature of the operations contemplated. (3) An allocation among the
separately owned interests derived from or associated with tracts in the unit area of all
the oil or gas, or both, produced from the unit pool within the unit area, and not required
in the conduct of such operation or unavoidably lost, such allocation to be based on the relative
contribution which each such tract or interest is expected to make during the course of such
operation, to the total production of oil or gas, or both, so allocated. (4) A provision for
adjustment among the owners of the unit area (not including royalty...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-83.htm - 6K - Match Info - Similar pages
40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The tax
levied by this chapter and computed pursuant to Section 40-20-21 applies to all offshore production
produced from depths greater than 8,000 feet below mean sea level, regardless of the method
or place or timing of delivery or sale, or the manner or place of processing, or to whom sold,
or by whom used, or the fact that the delivery, sale, or storage may be made at points outside
the state, or the fact that processing or other preparation for sale, storage, or use occurs
outside the state. It is the intent of this chapter that the tax is to be computed on the
production of all offshore oil or gas in this state from depths greater than 8,000 feet below
mean sea level, however the tax shall be computed only once on any given volume of such offshore
production. (b) Natural gas produced by offshore production in the State of Alabama that is
lawfully injected into oil or gas pools or reservoirs in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-22.htm - 5K - 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
40-2-11.1
Section 40-2-11.1 Allocations, disbursements, and distribution of certain inspection fees,
penalties, and taxes. Notwithstanding any provision of law to the contrary, and commencing
on October 1, 2021, all allocations, disbursements, and distributions made pursuant to any
of the following sections for taxes and fees collected by the Department of Revenue shall
be made by the Department of Revenue and not the State Treasurer: (1) Section 8-17-91, relating
to the motor fuel excise tax. (2) Sections 40-17-223 and 40-17-225, relating to the lubricating
oil tax. (3) Section 40-17-274, relating to the motor fuel tax and fees distributed under
the International Fuel Tax Agreement. (4) Section 40-17-359, relating to the highway gas tax
and supplemental excise taxes. (5) Section 40-17-361, relating to the diesel excise tax. (Act
2019-247, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.1.htm - 1K - 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...
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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
40-20-4
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 and enforce the provisions
of this article and to collect all of the taxes levied under the provisions hereof. Every
person producing or in charge of production of oil and gas shall file a return with the department
by the 15th day of the second calendar month following the month of production, on forms the
department prescribes which must contain a printed declaration that the information being
reported is made under the penalty of perjury, and which must be subscribed by the person
who completes such forms, showing the location of each producing property operated or controlled
by such producer during the reporting period; the number and kind of wells thereon; the kind
of oil or gas produced; the gross quantity thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-4.htm - 2K - Match Info - Similar pages
45-2-245.20
Section 45-2-245.20 Trust fund established; administration. (a) Any laws or parts of laws to
the contrary notwithstanding, any annual privilege tax levied upon persons engaging in the
business of producing or severing oil or gas or other hydrocarbons from the soil or waters
of Baldwin County measured by the gross value of such oil or gas or other hydrocarbons and
which tax is applicable only in Baldwin County and under which collections were being made
on January 1, 1987, shall be continued and collected only as herein prescribed. (1) All revenues
collected from such local severance taxes, shall, beginning the first day of the month following
May 19, 1989, be paid into the general fund of the county exclusively for transfer and deposit
into the trust fund hereby established until the total sum of fifteen million dollars ($15,000,000)
in severance tax revenues of the type described in this section, excluding any interest income
on amounts deposited therein from such total sum, has been...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-245.20.htm - 6K - Match Info - Similar pages
9-15-36
Section 9-15-36 Leasing of school lands. With the approval of the Governor, the Commissioner
of Conservation and Natural Resources is hereby authorized to rent or lease school lands upon
such terms as he deems advisable, and he is also hereby authorized and empowered to rent or
lease school lands for the purposes of prospecting for oil or gas upon such lands and to execute
contracts for the sale of oil or gas from school lands, upon such terms and for such prices
or royalties as he may deem to be for the best interests of the state. The Commissioner of
Conservation and Natural Resources, with the approval of the Governor, is also hereby authorized
to lease school lands for the purpose of mining or removing therefrom coal, iron and other
minerals, other than oil or gas, upon a royalty basis and may include rights-of-way therein
or easements over or upon such lands as may be deemed necessary or convenient to the operation
or conduct of any mine or mining operation under such lease. (Acts...
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