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22-35-3
Section 22-35-3 Definitions. For the purposes of this chapter, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) ABOVEGROUND STORAGE TANK. Any one or combination of stationary tanks affixed permanently
to the ground or other support structure (including pipes connected thereto) used to contain
an accumulation of motor fuels, the volume of which (including pipes connected thereto) is
greater than 90 percent above the surface of the ground. The terms "Underground Storage
Tank" and "Aboveground Storage Tank" do not include any: a. Farm or residential
tank of 1,100 gallons or less capacity used for storing motor fuel for noncommercial purposes;
b. Tank used for storing heating oil for consumptive use on the premises where stored; c.
Septic tank; d. Pipeline facility (including gathering lines) regulated under: 1. The Natural
Gas Pipeline Safety Act of 1968, 2. The Hazardous Liquid Pipeline Safety Act of 1979, and
3....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-35-3.htm - 8K - Match Info - Similar pages
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or withdrawn from such storage facility, and, specifically, no such gas shall be subject to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 All hydrocarbons extracted or withdrawn from the underground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
40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. 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 this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, 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 August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-50.htm - 5K - Match Info - Similar pages
9-17-31
Section 9-17-31 Tax for expenses of administration and enforcement of article - Disposition
and expenditure. All funds collected pursuant to the tax levied on the producer of crude petroleum
oil or natural gas produced for sale, transport, storage, profit or for use, from any well
or wells in the State of Alabama, as is provided in Section 9-17-25 and Section
9-17-35, shall be deposited in the State Treasury to the credit of the General Fund and shall
be expended only in the manner provided by appropriation by the Legislature. (Acts 1961, Ex.
Sess., No. 95, p. 2008, §1; Act 2009-147, p. 284, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-31.htm - 914 bytes - Match Info - Similar pages
11-51-129
Section 11-51-129 Street railroads, electric, gas, and waterworks companies, etc. The
maximum amount of privilege or license tax which the several municipalities within the state
may annually assess and collect of persons operating electric or hydroelectric street railroads,
electric light and power companies, gas companies, waterworks companies, pipe line companies
for transporting or carrying gas, oil, gasoline, water or other commodities, gas distributing
companies, whether by means of pipe lines or by tanks, drums, tubes, cylinders, or otherwise,
heating companies or other public utilities, incorporated under the laws of this state or
any other state or whether incorporated at all or not, except telephone and telegraph companies,
railroad and sleeping car companies and express companies which are otherwise licensed shall
not exceed three percent of the gross receipts of the business done by the utility in the
municipality during the preceding year; and, for the first year's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-129.htm - 1K - Match Info - Similar pages
9-17-22
Section 9-17-22 Illegal oil, gas or product - Seizure, condemnation and sale. Apart
from and in addition to any other remedy or procedure which may be available to the board
or any penalty which may be sought against or imposed upon any person with respect to violations
relating to illegal oil, illegal gas or illegal product, all illegal oil, illegal gas and
illegal products shall, except under such circumstances as are stated in this section,
be contraband, forfeited to the State of Alabama and shall be seized and sold and the proceeds
applied as provided in this section. When any such seizure shall have been made, it
shall be the duty of the Attorney General of the state to institute at once condemnation proceedings
in the circuit court of the county in which such property is seized by filing a complaint
in the name of the state against the property seized, describing the same, or against the
person or persons in possession of such illegal property, if known, to obtain a judgment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-22.htm - 2K - Match Info - Similar pages
40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph
or telephone services. (a) There is hereby levied, in addition to all other taxes of every
kind now imposed by law, and shall be collected as herein provided, a privilege or license
tax against every utility furnishing electricity, domestic water, or natural gas in the State
of Alabama. The amount of the tax shall be determined by the application of rates against
gross sales or gross receipts, as the case may be, from the furnishing of such services in
the State of Alabama. The tax shall be computed monthly with respect to each person to whom
such services are furnished, in accordance with the following table: If monthly gross sales
or gross receipts respecting a person are: The tax is: Not over $40,000 4% of such gross sales
or gross receipts Over $40,000 but not over $60,000 $1,600 plus 3% of excess over $40,000
Over $60,000 $2,200 plus 2% of excess over $60,000 (b) There is hereby levied a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-82.htm - 6K - Match Info - Similar pages
45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.02.htm - 9K - Match Info - Similar pages
45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - Match Info - Similar pages
45-27-246.03
Section 45-27-246.03 Distribution of funds to Escambia County General Fund. (a) An amount
equal to 10 percent of the total of all net funds received by Escambia County after June 1,
1989, and distribution of funds as provided in Section 45-27-246, from a severance
tax or privilege tax on oil and gas under any general law, including Sections 40-20-1 through
40-20-13, or any local law whatsoever, shall be deposited in the Escambia County General Fund.
(b) The provisions of this section shall become effective immediately upon the first
receipt of funds by Escambia County pursuant to Sections 40-20-2 and 40-20-8. (Act 82-744,
2nd Sp. Sess., p. 215, §4; Act 84-543, p. 1168, §1; Act 89-270, p. 424, §3.)...
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