Title 40 — Title 40
0 chapters · 2,056 sections in this title.
Ala. Code § 40-19-13 Department of Revenue to Prescribe Rules, Etc
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The Department of Revenue is empowered and directed to collect all of the mileage taxes under this chapter. In order to ascertain the mileage traveled in this state by motor vehicles subject to the provisions of this chapter, the Department of Revenue shall prescribe the records …
Ala. Code § 40-19-14 Penalty for Violations
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Every motor carrier and every officer, agent, or employee of any such motor carrier and every other person who violates or causes or aids or abets any violation of any provision of this chapter or order, rule, or regulation of the Department of Revenue or of the Alabama Public Se…
Ala. Code § 40-19-15 Employment of Personnel for Collection of Tax
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The Department of Revenue is empowered to employ such agents or employees as are necessary for the collection of said mileage tax. History: (Acts 1939, No. 664, p. 1050, §17; Code 1940, T. 48, §301(49).)
Ala. Code § 40-19-16 Bond or Other Security for Collection of Tax
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Every such motor carrier shall file with the Department of Revenue a bond in the sum not to exceed $1,000, made payable to the State of Alabama to insure the collection of such mileage tax. Such bond to be approved by the Commissioner of the Department of Revenue; provided, that …
Ala. Code § 40-19-17 Motor Carrier Fund
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All such mileage tax, penalties, fees and amounts collected under this chapter shall be paid into the Treasury within 30 days after their receipt and shall be kept separate and apart from all other funds by the Treasurer in a fund to be known as the Motor Carrier Fund. The Motor …
Ala. Code § 40-19-2 To Whom Tax Paid; Motor Carrier Fund, Exemptions
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(a) The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions of this chapter, to the state as compensation for use of the public highways of the state shall be paid to the Department of Revenu…
Ala. Code § 40-19-3 Tax Imposed; Constitutes Debt Collectible by Civil Action
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Every motor carrier of persons for hire traversing the highways of the state, subject to the provisions of an act known as the Alabama Motor Carrier Act of 1939 [Chapter 3 of Title 37], shall pay to the State of Alabama into the fund of the state Department of Revenue as contribu…
Ala. Code § 40-19-4 Taxes Payable in Monthly Installments; Returns
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The taxes levied under the provisions of this chapter shall be due and payable in monthly installments on or before the fifteenth day of the month next succeeding the month in which the tax accrues. On or before the fifteenth day of each month, every motor carrier on whom the tax…
Ala. Code § 40-19-5 Records and Reports
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(a) It shall be the duty of every motor carrier subject to the tax imposed by this chapter to keep and preserve suitable records of the mileage traveled by every vehicle subject hereto and such other books or accounts as may be necessary to determine the amount of tax for which s…
Ala. Code § 40-20-1 Definitions
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For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of Revenue. (2) ANNUAL. The calendar year or the taxpayer’s fiscal year, when permission is obtained from the department to use a…
Ala. Code § 40-20-11 Enjoining Violation of Article
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If it is brought to the attention of the department that any producer is guilty of violating any of the provisions of this article, the department is hereby authorized and required, through lawfully authorized counsel, to proceed in the courts of the state to obtain a writ of inj…
Ala. Code § 40-20-12 Exemption from Ad Valorem Taxes
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(a) All oil or gas produced, all leases in production, including mineral rights in producing properties, and all oil or gas under the ground on producing properties within the State of Alabama shall be exempt from all ad valorem taxes now levied or hereafter levied by the State o…
Ala. Code § 40-20-13 Collection and Disbursement of Additional Taxes
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If the department is authorized by any other law to collect any further or additional taxes from producers, as herein defined, such taxes shall be collected in the same manner as the taxes herein provided, and the return of such taxes shall be included in the report for the taxes…
Ala. Code § 40-20-14 Credits Against Tax for Manufacturers of Direct Reduced Iron
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Repealed by Act 2015-70 effective April 21, 2015. History: (Act 98-285, p. 463, §§1, 2, 5.)
Ala. Code § 40-20-2 Levy and Amount of Tax Upon Business of Producing or Severing Oil or Gas from Soil, Etc.,
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Generally. (a)(1) There is hereby levied, to be collected hereafter, as herein provided, annual privilege taxes upon every person engaging or continuing to engage within the State of Alabama in the business of producing or severing oil or gas, as defined herein, from the soil or …
Ala. Code § 40-20-20 Definitions
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In addition to the definitions contained in Section 40-20-1, which shall apply for purposes of this article, except to the extent there is a conflict with the definitions contained herein, the following definitions shall apply for the purposes of this article. (1) Gross Proceeds.…
Ala. Code § 40-20-21 Computation of Privilege Tax
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The privilege tax levied by this chapter as it applies to offshore production from depths greater than 8,000 feet below mean sea level shall not be computed as a percentage of gross value at the point of production, as provided in Article 1, but shall be computed as a percentage …
Ala. Code § 40-20-22 Applicability; Payment of and Liability for Taxes; Reporting
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(a) The tax levied by this chapter and computed pursuant to Section 40-20-21 applies to all offshore production produced from depths greater than 8,000 feet below mean sea level, regardless of the method or place or timing of delivery or sale, or the manner or place of processing…
Ala. Code § 40-20-23 Allocation and Distribution of Taxes
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(a) Ninety percent (90%) of the net amount of taxes collected by the department on oil or gas produced from submerged lands which are not deemed to be onshore lands for allocation and distribution purposes pursuant to subsections (d) or (e) shall be deposited to the State General…
Ala. Code § 40-20-3 Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax
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Paid; Lien. (a) The privilege tax hereby imposed is levied upon the producers of such oil or gas in the proportion of their ownership at the time of severance, but, except as otherwise herein provided, the tax shall be paid by the person in charge of the production operations, wh…
Ala. Code § 40-20-30 Definitions
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For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) OIL, GAS AND OTHER MINERALS. Oil, gas, petroleum, hydrocarbons, distillate, condensate, casing-head gas, other petroleum derivatives and all other similar mineral…
Ala. Code § 40-20-31 Levied; Applicability
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There is hereby levied and shall be paid and collected as herein set forth a documentary or transfer tax, to be known as the mineral documentary tax, upon the filing and recording of every lease and other writing hereafter executed whereby there is created a leasehold interest in…
Ala. Code § 40-20-32 Tax to Be a Lien; Amount of Tax
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Such tax shall be a lien upon the interest leased, assigned, conveyed, reserved, excepted or transferred, and the amount to be paid shall be determined as follows; provided, that the minimum tax shall be $1: (1) Upon the filing and recording of each instrument creating, assigning…
Ala. Code § 40-20-33 When and by Whom Tax Payable; Effect of Nonpayment
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Such tax shall be payable by the grantee or grantees named or the beneficiary or real party in interest under such lease, deed, conveyance, transfer, assignment or other writing; except, that as to any exception or reservation creating any such interest the same shall be payable …
Ala. Code § 40-20-34 Tax Payable to Probate Judge; Entries on Instrument and Record
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Such tax shall be paid to the probate judge of the county in which the land affected by the sale, lease or reservation or other instrument of such oil, gas or other minerals is situated, and the said judge shall stamp or write the name of the county and the amount of tax paid on …
Ala. Code § 40-20-35 Tax to Be in Lieu of Ad Valorem Taxes; Exemption of Nonproducing Leasehold and Other
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Interests from Ad Valorem Taxes. The mineral documentary tax levied above shall be in lieu of all ad valorem taxes and all nonproducing leasehold interests upon all oil, gas and other minerals in, on or under lands lying within the State of Alabama, created or assigned after Octo…
Ala. Code § 40-20-36 How Exemption Obtained Upon Existing Interests
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Application for such exemption upon existing interests shall be made to the probate judge of the county wherein the land lies in which such interest is owned, by filing application in triplicate with the said judge, which shall contain the following information: (1) Name of appli…
Ala. Code § 40-20-37 Fees of Probate Judge; Disposition of Remainder of Tax
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From the taxes levied and collected under this article, there shall be paid into the county general fund, or to the judge of probate if he is on a fee basis, five percent as a cost of collection thereof. The remainder shall be distributed as follows: 35 percent to the county gene…
Ala. Code § 40-20-4 Enforcement of Article; Collection of Taxes; Statements to Be Filed and Records Kept;
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Inspection of Records; Hearings and Compelling Attendance of Witnesses; Rules and Regulations. (a) The department is hereby authorized and directed to administer and enforce the provisions of this article and to collect all of the taxes levied under the provisions hereof. Every p…
Ala. Code § 40-20-5 When Reports to Be Filed; Payments to Accompany Reports
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All reports required under the provisions of this article shall be filed with the department on or before the fifteenth day of the second calendar month following the month of production and shall cover the second preceding calendar month. All producers are hereby required to pay…
Ala. Code § 40-20-50 Collection of Severance Taxes; Deposit into Fund; Distribution of Investment Income;
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Trustees; Escrow Agents; Limitations. Any laws or parts of laws to the contrary notwithstanding, any annual privilege tax levied upon persons engaging in the business of producing or severing oil or gas or other hydrocarbons from the soil or waters of this state measured by the g…
Ala. Code § 40-20-7 Deduction of Appropriation for Expenses of Department
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Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collecte…
Ala. Code § 40-20-8 Allocation and Distribution of Net Taxes Collected; Property Which Consists of Submerged
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Lands and Onshore Lands; Onshore Lands Defined; Applicability of Section; Final Determination Establishing Allocation Base. (a) Ninety percent of the net amount of all taxes herein levied and collected by the department on oil or gas produced from submerged lands as herein define…
Ala. Code § 40-20-9 Reports to Be Made on Blanks Furnished by Department; Certificate and Verification
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Required. All reports required to be filed under the provisions of this article shall be made on blanks, furnished by the department, which shall contain the following certificate: “I hereby certify under oath that I am duly authorized to make this tax return; that the informatio…
Ala. Code § 40-21-1 Department of Revenue to Assess All Property; Applicability of Chapter
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It shall be the duty of the Department of Revenue to assess for taxation all property of all railroad companies, street and suburban railroad companies or persons or companies operating railroad or street railroads, or suburban railroads or sleeping cars in this state; all expres…
Ala. Code § 40-21-10 Details of Statements of Water, Gas and Pipeline Companies
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Every water company, gas company and every pipeline company shall show in each statement made by them the following particulars, which are in addition to the foregoing requirements: (1) The total length of all lines of said company, whether within or outside of the state, the tot…
Ala. Code § 40-21-100 Definitions
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(a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) DOMESTIC WATER…
Ala. Code § 40-21-101 Legislative Intent
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It is the intention of the Legislature of Alabama that the tax herein levied shall be supplemental to and complementary with the utility gross receipts tax so as to prevent discrimination in the effect of the utility gross receipts tax upon either intrastate or interstate commerc…
Ala. Code § 40-21-102 Levy of Tax; Sourcing of Total Sales Price for Telegraph or Telephone Services
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(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, an excise tax on the storage, use, or other consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount of t…
Ala. Code § 40-21-103 Exclusions. (Amended by Act 2026-595) [Effective until September 1, 2026.]
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AMENDED BY ACT 2026-595, EFFECTIVE SEPTEMBER 1, 20276. SEE ACT FOR REVISED LANGUAGE. The storage, use, or other consumption of utility services in the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever the State of Alabama is prohibited from…
Ala. Code § 40-21-104 Utilities to Register and Give Information
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Every utility, except as hereinafter provided, engaged in making retail sales of utility services for storage, use, or other consumption in the State of Alabama shall register with the department and give the name and address of its officers and directors, the location of each of…
Ala. Code § 40-21-105 Seller to Collect Tax; Regulations; Penalty
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Every seller making sales of utility services for storage, use, or other consumption in this state, not exempted under the provisions of Section 40-21-103, shall at the time of making such sales or, if the storage, use, or other consumption of the utility services is not then tax…
Ala. Code § 40-21-106 Procedure for Collecting Tax
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The tax herein levied shall be administered and collected in accordance with the uniform procedures set forth in this title, along with the procedures set forth for collecting the use tax described in Article 2 of Chapter 23 of this title, and for that purpose there are hereby in…
Ala. Code § 40-21-107 Disposition of Proceeds of Tax
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All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this article remaining after the application of any exemptions, exclusions, deductions, or credits applicable thereto, and after the payment of the expenses…
Ala. Code § 40-21-11 Sleeping, Parlor, Dining and Chair Car Companies
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Every sleeping car company, parlor or palace car company, dining car company, chair car company, or equipment company operating cars of any kind for carrying passengers or serving meals over any railroad in this state shall also, in addition to the said foregoing requirements, sh…
Ala. Code § 40-21-12 Description of Real Property, Fixtures and Other Tangible Property Within State
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All railroad, electric, hydroelectric, telephone and telegraph companies, and all water, gas, street, and interurban railroad companies and all docks, terminals, toll road, toll bridge, and ferry companies and all other public utility companies must make return of each item of re…
Ala. Code § 40-21-120 Definitions
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As used in this article, the following words and phrases shall have the following meanings respectively ascribed to them unless the context clearly indicates otherwise: (1)a. CUSTOMER. The person or entity that contracts with the home service provider for mobile telecommunication…
Ala. Code § 40-21-121 Levy of Tax; Procedure for Collecting Tax
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(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as provided herein, a privilege or license tax against every home service provider doing business in the State of Alabama on account of the furnishing of mobile tel…
Ala. Code § 40-21-122 Exclusions
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There are hereby specifically excluded from the gross receipts or gross sales of a cellular provider, upon which the tax herein levied is calculated, all portions thereof derived from the following: (1) The furnishings of cellular services which the State of Alabama is prohibited…
Ala. Code § 40-21-123 (Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of Proceeds
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of Tax. The tax herein levied shall be collected and administered in accordance with the procedure set forth in Section 40-21-85, and for those purposes the provisions of Section 40-21-85 are hereby incorporated into this section by reference. All tax revenue and other funds rece…