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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 20 - Oil and Gas.
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Article 2 - Mineral Documentary Tax.
Article 2 - Mineral Documentary Tax.
Section 40-20-30 - Definitions.
Section 40-20-31 - Levied; applicability.
Section 40-20-32 - Tax to be a lien; amount of tax.
Section 40-20-33 - When and by whom tax payable; effect of nonpayment.
Section 40-20-34 - Tax payable to probate judge; entries on instrument and record.
Section 40-20-35 - Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold and other interests from ad valorem taxes.
Section 40-20-36 - How exemption obtained upon existing interests.
Section 40-20-37 - Fees of probate judge; disposition of remainder of tax.