Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter19. COOSA COUNTY. |
Article24. Taxation. |
Part5. Tax, Severance. |
§45-19-244.02. Monthly report - Producers.
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Every producer shall within 20 days after the end of each calendar month, whether or not the producer shall have severed or sold any earthen materials during that month, file with the Department of Revenue a report which shall set forth, in a form prescribed by the department, the amount of the products in tons, if any, severed or sold, as the case may be, by the producer during the next preceding calendar month, the point of severance thereof, the amount of taxes due, and any other information as the department may reasonably require for the proper enforcement of this part. The producer shall accompany the report with payment of the full amount of the taxes shown to be due. The report shall be signed by producer in the case of an individual producer or by a member, officer, or manager of the producer in other cases.