Alabama Code > Title 40 > Chapter 20 > Article 1 – Privilege Tax On Production


§ 40-20-1	Definitions
§ 40-20-2	Levy and amount of tax upon business of producing or severing oil or gas from soil, etc., generally
§ 40-20-3	Tax levied upon producers in proportion to ownership at time of severance; by whom tax paid; lien
§ 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
§ 40-20-5	When reports to be filed; payments to accompany reports
§ 40-20-7	Deduction of appropriation for expenses of department
§ 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
§ 40-20-9	Reports to be made on blanks furnished by department; certificate and verification required
§ 40-20-11	Enjoining violation of article
§ 40-20-12	Exemption from ad valorem taxes
§ 40-20-13	Collection and disbursement of additional taxes

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