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Oil and Gas Production Tax

Tax Types >
  • Oil and Gas Production Tax

Resources

Authority

Sections 9-17-25 through 9-17-31, and 9-17-34 through 9-17-35, Code of Alabama 1975.

Production of oil or gas from a well in Alabama.

2% of gross value at point of production.

1% for any well permitted between July 1, 1996, and July 1, 2002, that is not a replacement well, for five years from first production.

1.66% for offshore wells producing from depths greater than 8,000 feet below mean sea level, computed as a percentage of gross proceeds.

General Fund.