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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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9-15-36
Section 9-15-36 Leasing of school lands. With the approval of the Governor, the Commissioner
of Conservation and Natural Resources is hereby authorized to rent or lease school lands upon
such terms as he deems advisable, and he is also hereby authorized and empowered to rent or
lease school lands for the purposes of prospecting for oil or gas upon such lands and to execute
contracts for the sale of oil or gas from school lands, upon such terms and for such prices
or royalties as he may deem to be for the best interests of the state. The Commissioner of
Conservation and Natural Resources, with the approval of the Governor, is also hereby authorized
to lease school lands for the purpose of mining or removing therefrom coal, iron and other
minerals, other than oil or gas, upon a royalty basis and may include rights-of-way therein
or easements over or upon such lands as may be deemed necessary or convenient to the operation
or conduct of any mine or mining operation under such lease. (Acts...
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40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is 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; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
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40-17-221
Section 40-17-221 Administration of article and collection of tax. The provisions of
this article pertaining to lubricating oil and the tax herein levied on lubricating oil shall
be administered and collected in accordance with Sections 40-17-170, 40-17-173, 40-17-176
through 40-17-186, or as otherwise provided in this title. (Acts 1980, No. 80-427, p. 590,
§2; Acts 1984, 1st Ex. Sess., No. 84-798, p. 211; Acts 1992, No. 92-186, p. 349, §52; Acts
1995, No. 95-410, p. 881, §1; Act 2011-565, p. 1084, §44.)...
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40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License
tax - Credit on electric bills for certain persons. (a) Each person, firm, or corporation,
including any corporations operating an electric or hydroelectric public utility; or a gas
public utility; or any privately owned and operated wastewater system as defined in Section
22-25B-1 which is required by Chapter 25B of Title 22, to be operated and maintained by a
wastewater management entity certified by the Public Service Commission; or any other public
or municipal utility now paying the two and two-tenths percent shall be subject to the provisions
of this section and shall pay to the state a license tax equal to two and two-tenths
percent on each $1 of gross receipts of such public utility for the preceding year; except,
that gross receipts from the sale of electricity for resale by such electric or hydroelectric
public utilities and gross receipts from the sale of electricity to the persons...
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9-17-130
Section 9-17-130 Legislative findings and declaration. The Legislature of the State
of Alabama finds and declares that the protection of Alabama's environment is vital to the
economy of this state; that coalbed methane gas wells are an important source of natural gas
for use in industry and by consumers thereof in Alabama and are becoming increasingly common
in Alabama as the technology for such wells advances; that the broadest possible promotion
of public and private interests requires that coalbed methane gas wells be properly plugged
when abandoned; that delays therein may affect the environment or public health, safety and
welfare; that adequate financial resources be readily available to provide for the expeditious
plugging of such wells and to provide a means for doing so without delay; that the Legislature
has heretofore authorized the State Oil and Gas Board of Alabama to require that operators
of such wells provide evidence of financial responsibility to cover the costs of...
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9-17-60
Section 9-17-60 Authorization for leasing of certain state lands for exploration, development
and production - Lands of Department of Conservation and Natural Resources. The Commissioner
of Conservation and Natural Resources, on behalf of the state, is hereby authorized to lease
any lands or interest therein under the jurisdiction of the Department of Conservation and
Natural Resources for the exploration, development and production of oil, gas and other minerals
or any one or more of them, on, in and under such lands. (Acts 1956, 1st Ex. Sess., No. 158,
p. 224, §1.)...
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9-4-19
Section 9-4-19 Compensation of persons retained. The amount of compensation which persons
whose services are retained to do research, experimental, promotional and related work for
the Geological Survey of Alabama and the State Oil and Gas Board shall be specified in the
written agreement provided for and required by the terms of Sections 9-4-14 through 9-4-19.
Such compensation shall be paid from the State Geological Survey funds or the state oil and
gas funds depending upon which agency enters into the said service contract. The compensation
for such services shall be paid at such times and in the same manner as regular state employees
are paid for their employment to such agencies. (Acts 1961, No. 717, p. 1024, §9.)...
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11-50-261
Section 11-50-261 Additional powers of boards as to gas plants and systems. Without
limiting the powers provided for in Section 11-50-260, such waterworks board shall
have the power to acquire by purchase, construction, condemnation, or any combination thereof
a plant and system for the manufacture and distribution of gas and/or a system for the purchase
and distribution of manufactured or natural gas and shall also have the power to receive,
acquire, take, and hold, whether by purchase, sale, gift, lease, devise, or otherwise, all
such real, personal, and mixed property of any nature whatsoever as it may deem necessary
or convenient for the purchase, construction, operation, maintenance, enlargement, extension,
and improvement of a gas plant and system for the manufacture of gas and the distribution
thereof or the purchase and distribution of manufactured or natural gas, whether or not the
same shall be in existence and whether or not the same shall be publicly or privately owned,
and...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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