Chapter 20. Oil and Gas
Article 1. Privilege Tax On Production
- Ala. Code § 40-20-1 (1975) Definitions
- Ala. Code § 40-20-2 (1975) Levy and Amount of Tax Upon Business of Producing Or Severing Oil Or Gas From Soil, Etc., Generally
- Ala. Code § 40-20-3 (1975) Tax Levied Upon Producers In Proportion to Ownership At Time of Severance; By Whom Tax Paid; Lien
- Ala. Code § 40-20-4 (1975) 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
- Ala. Code § 40-20-5 (1975) When Reports to Be Filed; Payments to Accompany Reports
- Ala. Code § 40-20-7 (1975) Deduction of Appropriation For Expenses of Department
- Ala. Code § 40-20-8 (1975) 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
- Ala. Code § 40-20-9 (1975) Reports to Be Made On Blanks Furnished By Department; Certificate and Verification Required
- Ala. Code § 40-20-11 (1975) Enjoining Violation of Article
- Ala. Code § 40-20-12 (1975) Exemption From Ad Valorem Taxes
- Ala. Code § 40-20-13 (1975) Collection and Disbursement of Additional Taxes
- Ala. Code § 40-20-14 (1975) [Repealed]
Article 1a. Privilege Tax On Certain Offshore Production
Article 2. Mineral Documentary Tax
- Ala. Code § 40-20-30 (1975) Definitions
- Ala. Code § 40-20-31 (1975) Levied; Applicability
- Ala. Code § 40-20-32 (1975) Tax to Be a Lien; Amount of Tax
- Ala. Code § 40-20-33 (1975) When and By Whom Tax Payable; Effect of Nonpayment
- Ala. Code § 40-20-34 (1975) Tax Payable to Probate Judge; Entries On Instrument and Record
- Ala. Code § 40-20-35 (1975) Tax to Be In Lieu of Ad Valorem Taxes; Exemption of Nonproducing Leasehold and Other Interests From Ad Valorem Taxes
- Ala. Code § 40-20-36 (1975) How Exemption Obtained Upon Existing Interests
- Ala. Code § 40-20-37 (1975) Fees of Probate Judge; Disposition of Remainder of Tax
Article 3. County Oil and Gas Severance Tax Trust Funds