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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9-17-6
Section 9-17-6 Oil and Gas Board - Powers and duties generally. (a) The board shall have jurisdiction
and authority over all persons and property necessary to administer and enforce effectively
the provisions of this article and all other articles relating to the conservation of oil
and gas. (b) The board shall have the authority and it shall be its duty to make such inquiries
as it may think proper to determine whether or not waste, over which it has jurisdiction,
exists or is imminent. In the exercise of such power the board shall have the authority to
perform the following: (1) Collect data. (2) Make investigation and inspection. (3) Examine
properties, leases, papers, books, and records, including drilling records, logs, and other
geological and geophysical data. (4) Examine, check, test, and gauge oil and gas wells, tanks,
plants, processing facilities, structures, natural gas pipelines and gathering lines, and
storage and transportation equipment and facilities, and other modes...
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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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9-17-13
Section 9-17-13 Integration of interests; cycling operations; orders of board; procedures.
(a) When any mineral or other related interests deriving from two or more separately owned
tracts of land are embraced within an established or a proposed drilling or production unit,
or when there are separately owned interests in all or a part of an established or proposed
drilling or production unit, or any combination of such, the persons owning the interests
therein may validly agree to integrate or pool the interests and to develop the interests
and associated lands as a drilling or production unit. Where, however, the owners have not
agreed to so integrate or pool the interests, the board shall, for the prevention of waste
or to avoid the drilling of unnecessary wells, require the persons owning such interests to
do so and to develop their interests and the associated lands as a drilling or production
unit. (b) The board, in order to prevent waste and avoid the drilling of unnecessary...
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9-17-80
Section 9-17-80 Enhanced recovery methods. The phrase "enhanced recovery methods"
as used herein shall mean the increased recovery from a pool of oil or gas achieved by artificial
means or by the application of energy extrinsic to the pool, including repressuring, cycling,
pressure maintenance, injection, or any other enhanced recovery methods of producing hydrocarbons
recognized by the oil and gas industry and approved by the board. (Acts 1957, No. 352, p.
461, §9; Act 2000-714, p. 1517, §1.)...
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9-17-132
Section 9-17-132 Definitions. For the purposes of this article, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) BOARD. The State Oil and Gas Board created in Section 9-17-3. (2) FUND. The Alabama Coalbed
Methane Gas Well Plugging Fund established in Section 9-17-133. (3) COALBED METHANE GAS WELL.
A well capable of producing occluded natural gas from a coalbed or coalbeds. (4) PLUGGING
FEE. The fee authorized by Section 9-17-137. (5) OPERATOR. Any person who notifies the supervisor
pursuant to Section 9-17-24 of such person's desire or proposal to drill a coalbed methane
gas well. (6) PERSON. Any natural person, firm, corporation, association, partnership, joint
venture, receiver, trustee, guardian, executor, administrator, fiduciary, representative of
any kind or any other group acting as a unit. (7) SUPERVISOR. The state oil and gas supervisor.
(Acts 1990, No. 90-635, p. 1164, §3.)...
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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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9-17-82
Section 9-17-82 Order requiring unit operation - When issued. The board shall issue an order
requiring such unit operation if it finds that: (1) Unit operation of the field or of any
pool or pools or of any portion of a pool or combinations thereof within the field is reasonably
necessary to prevent waste, to increase the ultimate recovery of oil or gas, to avoid the
drilling of unnecessary wells, to allow the drilling of wells at optimum geologic locations,
and to protect the correlative rights of interested parties. (2) The proposed plan for unit
operations will increase the ultimate recovery of oil or gas by enhanced recovery methods
or any other method of cooperative development and operation calculated to increase the ultimate
recovery of oil or gas. (3) The estimated additional cost incident to conduction of such operation
will not exceed the value of the estimated additional recovery of oil or gas. (Acts 1957,
No. 352, p. 461, §2; Act 2000-714, p. 1517, §1.)...
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9-17-81
Section 9-17-81 Meeting of board to consider need for unit operation. In order to promote the
conservation of oil and gas resources, prevent waste, avoid the drilling of unnecessary wells,
allow the drilling of wells at optimum geologic locations, and protect correlative rights,
the State Oil and Gas Board of Alabama upon its own motion may, or upon the petition of any
interested person shall, hold a hearing to consider the need for the operation as a unit of
an entire field or of any pool or pools or of any portion of a pool or combinations thereof
within a field for the production of oil or gas or both in order to increase the ultimate
recovery by enhanced recovery methods or any other method of cooperative development and operation
calculated to increase the ultimate recovery of oil or gas. (Acts 1957, No. 352, p. 461, §1;
Act 2000-714, p. 1517, §1.)...
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