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.
Please read the Caveats before accessing the statutes.
|Oil & Gas Tax|
|Privilege Tax On Production||Title 40, Chapter 20, Articles 1-23|
|Conservation and Regulation of Production||Title 9, Chapter 17, Articles 25-35|
|County Oil and Gas Severance Tax Trust Funds||Title 40, Chapter 20, Article 50|
|Coal Severance Tax||
|1971 Coal Severance Tax||Title 40, Chapter 13, Articles 1-10|
|1977 Coal and Lignite Severance Tax||Title 40, Chapter 13, Articles 30-36|
|Forest Products Tax||Title 9, Chapter 13, Articles 80-108|
|Iron Ore Severance Tax||Title 40, Chapter 12, Articles 128-130|
|Uniform Natural Minerals Tax||Title 40, Chapter 13, Articles 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, Article 44|
The Acts passed since the last revision of Code of Alabama 1975 may be found here.