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Business & License Tax

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.

Please read the Caveats before accessing the statutes.

Oil & Gas Tax
  Privilege Tax On Production Title 40, Chapter 20, Articles 1-14
  Conservation and Regulation of Production Title 9, Chapter 17, Articles 25-31
  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.

"The Alabama Department of Revenue will efficiently and effectively administer the revenue laws in an equitable, courteous and professional manner to fund governmental services for the citizens of Alabama."--Adopted September 5, 1996
© 2013 Alabama Department of Revenue   .   50 North Ripley Street   .   Montgomery, AL 36104   .   Info Line 334.242.1170

This website, and the information contained within, is provided for general guidance only and is not intended to be an authoritative statement of law. It does not contain all tax laws or rules. For further legal information, please consult the Code of Alabama or other appropriate legal resources. For website technical comments or difficulties, email . For general or media inquiries, email .
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