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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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40-20-2
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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40-20-20
Section 40-20-20 Definitions. In addition to the definitions contained in Section 40-20-1,
which shall apply for purposes of this article, except to the extent there is a conflict with
the definitions contained herein, the following definitions shall apply for the purposes of
this article. (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 of offshore
production produced from depths greater than 8,000 feet below mean sea...
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37-4-108
Section 37-4-108 Powers and duties of commission generally. (a) The commission shall have the
power and jurisdiction to supervise and regulate every radio utility operating within this
state and its property, property rights, equipment, facilities, contracts, certificates and
franchises so far as may be necessary to carry out the purposes of this article, and to do
all things, whether specifically designated in this article or in addition thereto, which
are necessary or convenient in the exercise of such power and jurisdiction. Without limiting
the generality of the foregoing, the commission is authorized to adopt and enforce such reasonable
rules and regulations and orders as it may deem necessary with respect to rates, charges and
classifications, issuance of certificates, territory of operation, abandonment or suspension
of service, adequacy of service, prevention or elimination of unjust discrimination between
subscribers, financial responsibility, records, reports, safety of...
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37-4-80
Section 37-4-80 Definitions. For the purposes of this article, the following words and terms
shall have the following meanings, unless a different meaning is expressly stated or clearly
indicated by the context: (1) PUBLIC UTILITY. Any person, firm, corporation or other legal
entity of any kind engaged in the transportation and sale of gas and shall include the State
of Alabama, every county in the State of Alabama, every municipality in the State of Alabama,
every public body or corporation of whatever kind in the State of Alabama, as well as every
private or nonpublic entity, when engaged in the transportation and sale of gas. (2) GAS.
Natural gas, flammable gas or gas which is toxic or corrosive. (3) TRANSPORTATION OF GAS.
The gathering, transmission, distribution and storage of natural gas and the transmission
and distribution by pipeline of all kinds of gas other than natural gas. (4) PIPELINE SYSTEM.
New and existing pipe rights-of-way and any pipeline, equipment, facility and...
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41-10-396
Section 41-10-396 Powers of authority generally. The authority shall have the following powers
among others specified in this article: (1) To have succession by its corporate names until
dissolved as provided in this article; (2) To institute legal proceedings in any court of
competent jurisdiction to enforce its contractual, statutory and other rights; provided that
the authority shall be considered an instrumentality of the State of Alabama and entitled
to the sovereign immunity of the state; provided further, that any claim, demand or action
against the authority, or any of its directors, officers, employees or agents arising out
of their official capacities, shall be presented to the Board of Adjustment, which shall have
exclusive jurisdiction of any such claim, demand or action; (3) To have and to use a corporate
seal and to alter the same at pleasure; (4) To make and alter all needful bylaws, rules and
regulations for the transaction of the authority's business and the control of...
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9-17-1
Section 9-17-1 Definitions. Unless the context otherwise requires, the following terms shall
have the following meanings: (1) BOARD. The State Oil and Gas Board created by this article.
(2) DEVELOPED AREA or DEVELOPED UNIT. A drainage unit having a well completed thereon which
is capable of producing oil or gas in paying quantities; however, in the event it is shown
and the board finds that a part of any unit is nonproductive, then the developed part of the
unit shall include only that part found to be productive. (3) DRAINAGE OR PRODUCTION UNIT.
The area in a pool which may be drained efficiently and economically by one well. (4) DRILLING
UNIT. An administrative unit established by the board to provide and allow for the drilling
of a well. Prior to establishment of a field and drainage or production unit within the field,
the board may establish a drilling unit to allow for the drilling of a well in search of oil
and gas. (5) FIELD. The general area which is underlain or appears to be...
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11-50-324
Section 11-50-324 Applicability of provisions of Sections 11-50-230 through 11-50-273 and Sections
37-4-60 through 37-4-65. No corporation provided for in this article shall hereafter be organized
or incorporated under the provisions of Sections 11-50-230 through 11-50-241, as amended;
but corporations already in existence and organized or incorporated under said sections or
under said sections and Sections 11-50-260 through 11-50-273, as amended, shall continue in
existence and shall continue to have and exercise all powers, authorities, rights, privileges,
franchises, functions, and duties, subject to the restrictions and limitations provided for
in said sections, as amended, except that such corporations by amending their certificates
of incorporation as provided in this article may come under and be governed and controlled
by all provisions of this article as fully as if originally incorporated under this article.
Nothing in this article shall be construed as repealing any section...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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41-10-425
Section 41-10-425 Powers of the authority. The authority shall have the following powers among
others specified in this article: (1) To have succession by its corporate names until dissolved
as provided in this article; (2) To institute or maintain legal proceedings in any court of
competent jurisdiction to enforce its contractual, statutory and other rights; (3) To have
and to use a corporate seal and to alter the same at pleasure; (4) To make and alter all needful
bylaws, rules and regulations for transaction of the authority's business and the control
of its property affairs; (5) The authority may, from time to time, borrow an amount not to
exceed $400,000.00, as may be needed, to acquire, hold title to real property, to prepare
and construct facilities and to sell, convey, lease, leaseback or rent and maintain that certain
property located in the City of Montgomery, Montgomery County, Alabama, which is owned by
and in the name and interest of the State of Alabama and the Real...
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