The Severance Tax Section administers taxes on natural resources such as oil and gas privilege and production; iron ore, coal, forest products; and minerals.
The taxes listed below are administered by the Severance Tax Section of the Business & License Tax Division.
Read the laws at the Code of Alabama website.
See acts passed since the last revision of Code of Alabama 1975.
|Statewide – Uniform
(Except: Coosa, Geneva, Lamar, Lee, 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|
|Coosa County||Graphite||$5 per ton||2019-231|
|Jackson County||Coal||20¢ per ton||79-349,97-220|
|Marshall County||Coal||20¢ per ton||81-482|
Business & License Tax Division
Severance & License Tax Section
P.O. Box 327495
Montgomery, AL 36132-7495