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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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