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Important Notices!
 
ADOR - Severance Taxes Laws

 

SEVERANCE TAX LAWS

The taxes listed below are administered by the Severance Tax Section of the Business & License Tax Division. Click on the title to review the law on the Alabama Legislature's web site.

Oil & Gas Tax
  Privilege Tax On Production Title 40, Chapter 20, Article 1, Sections 1-23
  Conservation and Regulation of Production Title 9, Chapter 17, Article 1, Sections 25-35
  County Oil and Gas Severance Tax Trust Funds Title 40, Chapter 20, Article 3, Section 50
Coal Severance Tax

 

  1971 Coal Severance Tax Title 40, Chapter 13, Article 1, Sections 1-10
  1977 Coal and Lignite Severance Tax Title 40, Chapter 13, Article 2, Sections 30-36
Forest Products Tax Title 9, Chapter 13, Article 4, Sections 80-108
Uniform Natural Minerals Tax Title 40, Chapter 13, Article 3, Sections 50-61
Alabama Taxpayer's Bill of Rights and Uniform Procedures Title 40, Chapter 2A
Interest on Delinquent Taxes and Overpayments Title 40, Chapter 1, Section 44

The Acts passed since the last revision of Code of Alabama 1975 may be found here.