§45-26-245.01. Severance tax levied.

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There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and gravel within Elmore County. The tax shall be paid to the Department of Revenue at the rate of one cent ($.01) per ton by every producer who severs clay, sand, and gravel within Elmore County.

(Acts 1978, No. 843, p. 1262, §2; Act 82-665, 1st Sp. Sess., p. 82, §2.)

                    
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