40-13-1
Section 40-13-1 Definitions. For the purposes of this article, the following terms shall have the respective meanings ascribed to them by this section: (1) BONDS. Any revenue bonds or notes that may at any time be issued by the Alabama State Docks Department pursuant to authorization in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special Session), as same may be amended from time to time, for the purpose of constructing any seaport facility. (2) COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the State of Alabama. (3) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (4) PRODUCER. Any person engaging in the business of severing coal from the soil within this state. (5) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed coal. (6) SEVER. Cutting, mining, stripping, or otherwise taking or removing from the soil within Alabama. (7) SEAPORT FACILITY. Any...
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40-13-51
Section 40-13-51 Definitions. As used in this article, the following terms shall have the following meanings: (1) BORROW PIT. An area from which soil or other unconsolidated materials are removed to be used, without further processing, for highway or road construction and maintenance. (2) COMMISSIONER. The Commissioner of Revenue of the Alabama Department of Revenue. (3) DEPARTMENT. The Alabama Department of Revenue. (4) OPERATOR. Any person engaged in mining or quarrying operations in the state, whether individually, jointly, or through a parent, subsidiary, or affiliated company, or by agent, employee, or contractor. (5) PERSON. Any individual or individuals, partnership, limited partnership, corporation, limited liability company, limited liability partnership, business trust, or any other association of persons. (6) POLLUTION CONTROL OR ABATEMENT. As defined in Section 40-23-4(a)(16) and shall include, but shall not be limited to, severed materials used in the treating, modifying,...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property at request of owner; legislative intent; applicability of section; method of valuation; factors considered in appraisal; rules and regulations of Department of Revenue; hearing objections. (a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable property defined in Section 40-8-1, as amended, as Class III property and upon request by the owner of such property as hereinafter provided, the assessor shall base his appraisal of the value of such property on its current use on October 1 in any taxable year and not on its fair and reasonable market value. Failure of an owner of Class III property to request appraisal at current use value shall mean that the property shall be valued on its fair and reasonable market value as otherwise provided in this title until such time as the owner thereof shall request valuation on the basis of current use value. As used in...
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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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9-13-110
Section 9-13-110 Legislative intent. It is the intent of the Legislature that the forest products severance tax prescribed in subsections (a) and (b) of Section 9-13-82, beginning July 1, 2017, shall initially generate revenues not less than the revenues generated by the tax prior to July 1, 2017. In order to ensure that the revenues previously generated are not decreased, the department shall determine the total forest products severance tax revenue generated from all severance taxpayers from Act 2017-301 for the fiscal year ending September 30, 2018. The department, no later than December 1, 2018, or as soon thereafter as practical, shall determine the amount collected from all severance taxpayers for the fiscal year ending September 2018. If the forest products severance tax generated from all severance taxpayers in the fiscal year ending 2018 are less than the forest products severance taxes generated from all severance taxpayers in the fiscal year ending in 2017, on January 1,...
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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 ($0.10) per ton on severed material sold as tangible personal property. Provided, however, that naturally occurring unprocessed sand may be taxed at a higher rate by a local act and all such tax collected at such higher rate shall be remitted directly to the jurisdiction in which the operator severing such naturally occurring unprocessed sand is located. (b) Except as provided in Section 40-13-55(c), the tax levied by this article shall be collected by the producer and become due and payable by the purchaser thereof at the time of sale or delivery, whichever first occurs, provided that the tax shall be identified as a severance tax on a bill of sale, invoice, or similar sales document to the purchaser thereof, otherwise the tax shall instead be the obligation of the producer. The tax levied under this article shall not be included in the measure of tax for any other tax...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate of the tax shall be twenty cents ($.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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9-13-107
Section 9-13-107 Forest products to which taxes imposed by article applicable. The taxes imposed by this article shall apply to any forest products severed from land owned by either the State of Alabama or the United States of America, where the forest products severed enter commercial channels of trade for competitive markets. (Acts 1945, No. 185, p. 285, ยง24.)...
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9-13-60
Section 9-13-60 Unauthorized cutting, removal, transportation, etc., of timber or other forest products. (a) It is unlawful for any person or persons to do any of the following: (1) Willfully and knowingly cut, kill, destroy, girdle, chop, chip, saw or otherwise damage timber or forest products not his own or without authority of the legal owner. (2) Willfully and knowingly remove timber or other forest products other than his own or without authority of the legal owner. (3) Willfully and knowingly transport timber or other forest products which have been severed or removed in violation of subdivision (1) or (2). (4) Willfully and knowingly purchase or contract to purchase or otherwise obtain timber or forest products severed, removed or transported in violation of subdivision (1), (2), or (3). (5) Willfully and knowingly sell, contract to sell or otherwise dispose of logs, poles, piling, crossties, pulpwood, veneer bolts, staves, or other unmanufactured or semimanufactured forest...
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9-13-63
Section 9-13-63 Record of purchases, etc., of manufactured or semimanufactured forest products; provision of false information to purchasers, etc.; failure to maintain record, etc. Any person, firm, or corporation buying, contracting to buy, or otherwise acquiring logs, poles, piling, crossties, pulpwood, veneer bolts, stave bolts, or other unmanufactured or semimanufactured forest products shall keep a written record in this state of every such purchase. The record shall contain the name of the person or persons from whom the product was acquired, the county from which the timber or other forest product was severed, the amount thereof and the date of delivery, which information shall be obtained from the person or persons from whom the product was acquired. This record shall be a true, accurate, and correct statement of the transaction as provided for in this section. Any person who knowingly gives false information to the purchaser of the product or who willfully misstates the facts...
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