Today is Friday, May 24, 2013
Business & License Tax
STATE ADMINISTERED LOCAL SEVERANCE TAXES
Notice - Electronic Filing Requirement
| RULE | TITLE |
| 810-8-5-.16 | Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms |
| Locality | Tax Type | Rate | Authority |
|---|---|---|---|
| Statewide - Uniform (Except: Geneva, Lamar, Lee, Marshall, and Wilcox) | Natural Minerals, Sand, Gravel, Sandstone, Granite, Shale, Clay, Dolomite, Limestone | 10¢ per ton | 40-13-50, 40-13-61, Code of Alabama, 1975 |
| Coosa County | Sand, Clay, Silt, Loam, Dirt, Gravel, Rock, Sand-gravel, Sand-Clay | 25¢ per ton | 99-544 |
| Jackson County | Coal | 20¢ per ton | 79-349, 97-220 |
| Marshall County | Coal | 20¢ per ton | 81-482 |