§ 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

Terms Used In Alabama Code > Title 40 > Chapter 13 > Article 3 - Alabama Uniform Severance Tax Act

  • 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.