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Uniform Natural Minerals Tax

(Statewide except Coosa, Geneva, Lamar, Lee, and Wilcox)

  • Uniform Severance Tax is administered according to Title 40, Chapter 13, Sections 50 and 61.
  • The tax is due the 20th day of the month next succeeding the month of sale or delivery whichever occurs first.
  • Natural minerals are taxed at $.10 per ton.
  • All natural minerals, including sand, gravel, sandstone, granite, shale, clay, dolomite, limestone, bauxite, salt, silicon and any other mineral listed as such by the Geological Survey of Alabama that is not specifically excluded from taxation.

Resources

E-File & E-Pay Your Taxes Online

Visit Uniform Severance Tax FAQ

Questions

Alabama Department of Revenue
Business & License Tax Division
Severance Taxes
P.O. Box 327560
Montgomery, AL 36132-7560
Phone:  334-242-9612
Fax:  334-353-1809