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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 13 - Minerals Sever...
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Article 3 - Alabama Uniform Severance Tax Act.
Article 3 - Alabama Uniform Severance Tax Act.
Section 40-13-50 - Short title.
Section 40-13-51 - Definitions.
Section 40-13-52 - Severance tax levied.
Section 40-13-53 - Applicability.
Section 40-13-54 - Rate and collection of tax; credit; liability for tax.
Section 40-13-55 - Rules and regulations; accounting.
Section 40-13-56 - Tax return.
Section 40-13-57 - Time for making return; delinquent taxes; penalties.
Section 40-13-58 - Disposition of funds.
Section 40-13-59 - Repeal of conflicting laws; construction with other laws.
Section 40-13-60 - Election to exempt county from this chapter.
Section 40-13-61 - Violations; penalties.