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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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34-24-195
Section 34-24-195 Physical Therapist Fund. All fees collected by the board shall be paid into
the State Treasury and credited to a special fund designated as the "Physical Therapist
Fund." There is hereby appropriated to the board all funds appropriated, or otherwise
made available, to the board by the Legislature of Alabama, the Congress of the United States,
or by any other source for the purpose of carrying out this article, and the board shall have
power to direct the disbursement of all money collected hereunder. All expenditures authorized
shall be paid for out of the fund on vouchers certified by the executive director of the board.
(Acts 1965, No. 476, p. 686, §14; Act 2012-387, p. 1036, §1.)...
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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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9-17-14
Section 9-17-14 Limitations upon rules, regulations or orders establishing limits on production
allowable within state or from separate pools; production of more than established allowable
production or production in unauthorized manner. (a) Whenever the board limits the total amount
of oil or gas which may be produced in this state, the limit so fixed shall not be less than
the aggregate of the allowables fixed for each separate pool in this state for the prevention
of waste in accordance with the foregoing definition of waste, plus the production from unrestricted
pools, and it shall allocate or distribute the allowable so fixed among the separate pools.
Such allocation or distribution among the pools of the state shall be made on a reasonable
basis, giving to each pool with small wells of settled production an allowable production
which will not accelerate or encourage a general premature abandonment of the wells in the
pool. (b) Whenever the board limits the total amount of oil or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-14.htm - 2K - Match Info - Similar pages
9-17-23
Section 9-17-23 Owners not to allow wells to get out of control, etc.; rights of board upon
failure of owners to control wells; powers, etc., of board to secure payment by owners of
costs and expenses of controlling or plugging wells. In order to protect further the natural
gas fields and oil fields in this state, it is hereby declared to be unlawful for any owner
to allow a well to go wild or to get out of control. The owner of any such well shall, after
24 hours written notice by the board given to him or to the person in possession of such well,
make reasonable effort to control such well. In the event of the failure of the owner of such
well within 24 hours after service of the notice above provided for to control the same, if
such can be done within the period, or to begin in good faith, upon service of such notice,
operations to control such well or upon failure to prosecute diligently such operations, then
the board shall have the right to take charge of the work of controlling...
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34-37-5
Section 34-37-5 Deposit and disbursement of funds; bond of the executive director and deputy
director. (a) There is established a separate special revenue trust fund in the State Treasury
to be known as the State of Alabama Plumbers and Gas Fitters Examining Board Fund. All receipts
collected by the board under this chapter shall be deposited in this fund and used only to
carry out this chapter. The fund shall be disbursed only by warrant of the state Comptroller
upon the State Treasury upon itemized vouchers approved by the executive director of the board
or, in the absence of the executive director, by the deputy director. No funds shall be withdrawn
or expended except as budgeted and allotted according to Sections 41-4-80 to 41-4-96, inclusive,
as amended, and only in amounts as stipulated in the general appropriation bill or other appropriation
bills. All money remaining at the end of the fiscal year which exceeds 25 percent of the board's
budget for the previous year shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-37-5.htm - 2K - Match Info - Similar pages
40-20-12
Section 40-20-12 Exemption from ad valorem taxes. (a) All oil or gas produced, all leases in
production, including mineral rights in producing properties, and all oil or gas under the
ground on producing properties within the State of Alabama shall be exempt from all ad valorem
taxes now levied or hereafter levied by the State of Alabama or by any county or municipality.
No additional assessment shall be added to the surface value of such lands by the presence
of oil or gas thereunder or its production therefrom. (b) For the purpose of this article,
the area of a lease or leases, including oil and gas rights considered to be in production,
or the area of any other producing property considered to be in production, shall include
an oil or gas drilling unit as established by the State Oil and Gas Board of Alabama and shall
be exempt from ad valorem taxation because of production from any one well. (Acts 1945, No.
2, p. 20, §12; Acts 1957, No. 600, p. 859.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-12.htm - 1K - Match Info - Similar pages
9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-105.htm - 19K - Match Info - Similar pages
9-4-5
Section 9-4-5 Limitations upon teaching by State Geologist and Assistant State Geologist. The
teaching of courses connected with or related to the study of geology or affiliated or associated
subjects by the State Geologist or Assistant State Geologist shall be permitted only during
such time as will not unduly interfere with their employment with the State Geological Survey
of Alabama or with the State Oil and Gas Board and such teaching shall be limited to courses
which require not more than an aggregate of six hours of resident classroom teaching per week.
Such teaching shall be permitted during regular scholastic terms, summer school courses or
classes for special students as provided by the curricula of the University of Alabama. (Acts
1961, No. 717, p. 1024, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-4-5.htm - 1K - Match Info - Similar pages
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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