Article

Privilege Tax on Production

Ala. Code § 40-20-1— Definitions.
Ala. Code § 40-20-2— Levy and Amount of Tax Upon Business of Producing or Severing Oil or Gas from Soil, Etc., Generally.
Ala. Code § 40-20-3— Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien.
Ala. Code § 40-20-4— Enforcement of Article; Collection of Taxes; Statements to Be Filed and Records Kept; Inspection of Records; Hearings and Compelling Attendance of Witnesses; Rules and Regulations.
Ala. Code § 40-20-5— When Reports to Be Filed; Payments to Accompany Reports.
Ala. Code § 40-20-7— Deduction of Appropriation for Expenses of Department.
Ala. Code § 40-20-8— Allocation and Distribution of Net Taxes Collected; Property Which Consists of Submerged Lands and Onshore Lands; Onshore Lands Defined; Applicability of Section; Final Determination Establishing Allocation Base.
Ala. Code § 40-20-9— Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required.
Ala. Code § 40-20-11— Enjoining Violation of Article.
Ala. Code § 40-20-12— Exemption from Ad Valorem Taxes.
Ala. Code § 40-20-13— Collection and Disbursement of Additional Taxes.
Ala. Code § 40-20-14— Credits Against Tax for Manufacturers of Direct Reduced Iron.