Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter13. MINERALS SEVERANCE TAXES. |
Article3. Alabama Uniform Severance Tax Act. |
§ 40-13-50. Short title. |
§ 40-13-51. Definitions. |
§ 40-13-52. Severance tax levied. |
§ 40-13-53. Applicability. |
§ 40-13-54. Rate and collection of tax; credit; liability for tax. |
§ 40-13-55. Rules and regulations; accounting. |
§ 40-13-56. Tax return. |
§ 40-13-57. Time for making return; delinquent taxes; penalties. |
§ 40-13-58. Disposition of funds. |
§ 40-13-59. Repeal of conflicting laws; construction with other laws. |
§ 40-13-60. Election to exempt county from this chapter. |
§ 40-13-61. Violations; penalties. |