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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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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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9-17-31
Section 9-17-31 Tax for expenses of administration and enforcement of article - Disposition
and expenditure. All funds collected pursuant to the tax levied on the producer of 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, as is provided in Section 9-17-25 and Section
9-17-35, shall be deposited in the State Treasury to the credit of the General Fund and shall
be expended only in the manner provided by appropriation by the Legislature. (Acts 1961, Ex.
Sess., No. 95, p. 2008, §1; Act 2009-147, p. 284, §1.)...
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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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40-20-1
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
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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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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9-17-12
Section 9-17-12 Limitations on regulations; drilling or production units; producers'
shares. (a) Whether or not the total production from a pool is limited or prorated, no rule,
regulation, or order of the board shall be such in terms or effect that it will do the following:
(1) That it shall be necessary at any time for the producer from or the owner of, a tract
of land in the pool, or an interest associated therewith or derived therefrom, in order that
he or she may obtain the tract's just and equitable share or the just and equitable share
of the interest of the production of such pool, as the share is set forth in this section,
to drill and operate any well or wells on such tract in addition to the well or wells as can
without waste produce the share. (2) As to occasion net drainage from a tract or any interest
associated therewith or derived therefrom, unless there is drilled and operated upon the tract
a well or wells in addition to such well or wells thereon as can without waste...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section
the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The
normal and ordinary meaning of the words, except that mining activities or the transportation
of materials used in or produced by mining or forestry activities shall not be construed to
be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road
for construction purposes, including all road construction equipment whose gross weight exceeds
16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers.
(b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1)
Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining
to such land, and all structures and other things so annexed or attached thereto as to pass
to a vendee by conveyance of such land; and every separate or special...
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