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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...
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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or
gas from soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter,
as herein provided, annual privilege taxes upon every person engaging or continuing to engage
within the State of Alabama in the business of producing or severing oil or gas, as defined
herein, from the soil or the waters, or from beneath the soil or the waters, of the state
for sale, transport, storage, profit, or for use. The amount of such tax shall be measured
at the rate of eight percent of the gross value of the oil or gas at the point of production
except as provided in subsequent subdivisions of this subsection. Provided, however, that
the tax on offshore production, produced from depths greater than 8,000 feet below mean sea
level, shall not be computed as a percentage of gross value at the point of production, as
provided in this article, but shall be computed as a percentage of gross proceeds, as...
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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...
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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department
of Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is
obtained from the department to use a fiscal year as a tax period in lieu of a calendar year.
(3) VALUE. The sale price or market value at the mouth of the well. If the oil or gas is exchanged
for something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
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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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9-17-25
Section 9-17-25 Tax for expenses of administration and enforcement of article - Levied;
exemptions; payment. (a) For the purpose of defraying the expenses connected with the administration
and enforcement of this article, including the expense of the inspections, tests, analyses,
and all other expenses connected with the supervision and protection of crude petroleum oil
and natural gas in the State of Alabama, there is hereby levied on the producer a tax equal
in amount to two percent of the gross value, at the point of production, of the 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. Provided, however, that the tax on offshore production,
produced from depths greater than 8,000 feet below mean sea level, shall not be computed as
a percentage of gross value at the point of production, as provided in this section,
but shall be computed as a percentage of gross proceeds, as provided in Section...
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9-17-26
Section 9-17-26 Tax for expenses of administration and enforcement of article - Records,
returns and remittances of producers; determination of gross value at point of production;
rules and regulations. (a) It shall be the duty of every person producing or in charge of
production of crude petroleum or natural gas from any well or wells in the State of Alabama
for sale, transport, storage, profit or for use to keep and preserve such records of the amount
of all such crude petroleum oil or natural gas produced for sale, transport, storage, profit
or for use as may be necessary to determine the amount of the tax for which he is liable under
the provisions of Section 9-17-25 and Section 9-17-35. (b) It shall be the further
duty of every such person to file with the Department of Revenue, not later than the fifteenth
day of the second calendar month following the month of production, a return, subscribed by
the person who completes such return, which must contain a printed declaration that...
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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...
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9-17-33
Section 9-17-33 Disposition of proceeds from sale of oil or gas production. (a) As used
in this section, the following terms shall have the following meanings: (1) CHECK STUB.
The financial record attached to a check, included with a check, or mailed separately at or
near the time the check is mailed. (2) DIVISION ORDER. A contract between the interest owner
and the purchaser, operator, or the owner of the right to drill and to produce, directing
the distribution of the value from the sale of the oil, gas, and other liquid hydrocarbons
in the proportions set out in the division order, which division order is prepared by the
purchaser, operator, and/or the owner of the right to drill and to produce on the basis of
the ownership shown in a title opinion prepared after examination of abstracts or based on
other generally acceptable legal ownership documentation and which is executed by the interest
owners or others having an interest in the production. (3) INTEREST OWNER. A person owning...
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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in
Section 9-17-1, which shall apply for the purpose of computing the tax as provided
in Section 9-17-35, except to the extent there is a conflict with the definitions contained
herein, the following definitions shall apply for the purpose of computing the tax as provided
in Section 9-17-35: (1) Gross Proceeds. The gross proceeds for a month shall be the
sum of the month's market proceeds and non-market proceeds. No adjustments or deductions may
be taken from the market proceeds or the non-market proceeds in computing gross proceeds.
(2) Market Proceeds. The market proceeds for a month shall be the sum of the amounts due under
all market sales transactions during the month. The amount due under each market sales transaction
shall be determined by multiplying the unit sales price by the volume of severed oil or gas
sold in each transaction. (3) Market Sales Transaction. An agreement or contract for the sale...
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