Alabama Code > Title 40 > Chapter 13 > Article 3 – Alabama Uniform Severance Tax Act


§ 40-13-50	Short title
§ 40-13-51	Definitions
§ 40-13-52	Severance tax levied
§ 40-13-53	Applicability
§ 40-13-54	Rate and collection of tax; credit; liability for tax
§ 40-13-55	Rules and regulations; accounting
§ 40-13-56	Tax return
§ 40-13-57	Time for making return; delinquent taxes; penalties
§ 40-13-58	Disposition of funds
§ 40-13-59	Repeal of conflicting laws; construction with other laws
§ 40-13-60	Election to exempt county from this chapter
§ 40-13-61	Violations; penalties

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Conviction: A judgement of guilt against a criminal defendant.
following: means next after. See Alabama Code 1-1-1
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
month: means a calendar month. See Alabama Code 1-1-1
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.