Alabama Code 45-33-243.01. Levy of tax
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Terms Used In Alabama Code 45-33-243.01
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel within Hale County. The tax shall be paid to the Department of Revenue at the rate of up to five cents ($0.05) per ton or six and one-half cents ($0.065) per cubic yard by every producer who severs pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel within Hale County.