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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.
Locality | Tax Type | Rate | Authority |
---|---|---|---|
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
Phone: 334-242-9612
Fax: 334-353-1809