§ 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

Terms Used In Alabama Code > Title 40 > Chapter 20 > Article 1 - Privilege Tax On Production

  • Contract: A legal written agreement that becomes binding when signed.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.