PocketLaw | Code Of Alabama | Privilege Tax on Production.

Privilege Tax on Production.

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Section
40-20-1

Definitions.

Section
40-20-2

Levy and Amount of Tax Upon Business of Producing or Severing Oil or Gas From Soil, etc., Generally.

Section
40-20-3

Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien.

Section
40-20-4

Enforcement of Article; Collection of Taxes; Statements to Be Filed and Records Kept; Inspection of Records; Hearings and Compelling Attendance of Witnesses; Rules and Regulations.

Section
40-20-5

When Reports to Be Filed; Payments to Accompany Reports.

Section
40-20-7

Deduction of Appropriation for Expenses of Department.

Section
40-20-8

Allocation and Distribution of Net Taxes Collected; Property Which Consists of Submerged Lands and Onshore Lands; Onshore Lands Defined; Applicability of Section; Final Determination Establishing Allocation Base.

Section
40-20-9

Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required.

Section
40-20-11

Enjoining Violation of Article.

Section
40-20-12

Exemption From Ad Valorem Taxes.

Section
40-20-13

Collection and Disbursement of Additional Taxes.

Section
40-20-14

Credits Against Tax for Manufacturers of Direct Reduced Iron.