reglab/housing_qa huggingface dataset:
AL Code § 40-13-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 1 - 1971 Coal Severance Tax.|Section 40-13-8 - Termination of Tax; Application.

Section 40-13-8Termination of tax; application. The excise and privilege tax imposed by this article shall terminate on October 1, 2031, unless extended by an act of the Legislature of the State of Alabama. (Acts 1971, No. 2305, p. 3719, §9; Acts 1985, No. 85-648, p. 1005, §3; Acts 1990, No. 90-562, p. 956; Act 2006-386, p. 984, §1; Act 2012-386, p. 1030, §1; Act 2021-120, §1.)
AL Code § 40-13-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 1 - 1971 Coal Severance Tax.|Section 40-13-9 - Political Subdivisions of State Prohibited From Levying Tax Upon the Excise or Privilege of Severing Coal.

Section 40-13-9Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal. No political subdivision of the State of Alabama, including counties, cities, special taxing districts or other taxing instrumentalities, shall levy a tax upon the excise or privilege of severing coal in Alabama. It is the intent hereof that all taxing authority upon the excise or privilege of severing coal as is granted in Section 40-13-2 shall inure to the State of Alabama exclusively. (Acts 1971, No. 2305, p. 3719, §9A.)
AL Code § 40-13-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 1 - 1971 Coal Severance Tax.|Section 40-13-10 - Criminal Penalties.

Section 40-13-10Criminal penalties. Any producer, purchaser or transporter who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100 nor more than $500 for each such offense, and the willful filing of any false report shall constitute perjury and shall be punished as such. (Acts 1971, No. 2305, p. 3719, §8.)
AL Code § 40-13-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 2 - 1977 Coal and Lignite Severance Tax.|Section 40-13-30 - Definitions.

Section 40-13-30Definitions. When used in this article, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation, association, or any other legal entity; (2) SEVER. Cutting, mining, stripping, deep mining, or otherwise taking or removing coal or lignite from the soil within the county; (3) TON. A short ton of 2,000 lbs.; (4) FISCAL YEAR. A 12 month period from January 1 through December 31; (5) POLICE JURISDICTION and MUNICIPAL LIMITS. Such terms shall refer to police jurisdictions and municipal limits as such police jurisdictions and municipal limits existed on January 1, 1977. (Acts 1977, No. 598, p. 799, §1.)
AL Code § 40-13-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 2 - 1977 Coal and Lignite Severance Tax.|Section 40-13-31 - Levy and Collection of Excise and Privilege Tax; Amount of Tax.

Section 40-13-31Levy and collection of excise and privilege tax; amount of tax. Any laws to the contrary notwithstanding, the Department of Revenue is authorized and empowered to and shall levy and collect an excise and privilege tax on every person severing coal or lignite within the State of Alabama in an amount equal to $0.20 per ton of coal or lignite severed. (Acts 1977, No. 598, p. 799, §2.)
AL Code § 40-13-32 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 2 - 1977 Coal and Lignite Severance Tax.|Section 40-13-32 - Deposit and Distribution of Proceeds of Taxes Collected Generally.

Section 40-13-32Deposit and distribution of proceeds of taxes collected generally. The proceeds collected pursuant to the provisions of this article shall be deposited with the state Department of Revenue and shall be distributed by it at intervals of not more than 60 days as follows: (1) There shall be distributed to the governing body of each municipality within the police jurisdiction or municipal limits of which coal or lignite was severed an amount equal to 50 percent of the tax collected under this article from the severance of coal or lignite occurring within such police jurisdiction or municipal limits; and (2) There shall be distributed to the governing body of each county within which coal or lignite was severed other than within the police jurisdiction or municipal limits of a municipality an amount equal to 100 percent of the tax collected under this article from the severance of coal or lignite not severed within the police jurisdiction or municipal limits of a municipality, and, in addition, there shall be distributed to each such county 50 percent of the tax collected under this article from the severance of coal or lignite within the police jurisdiction or municipal limits of each municipality in such county within which there occurred the severance of coal or lignite. (Acts 1977, No. 598, p. 799, §3.)
AL Code § 40-13-33 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 2 - 1977 Coal and Lignite Severance Tax.|Section 40-13-33 - Computation of Tonnage Severed and Distribution of Taxes Collected Where Police Jurisdictions of Municipalities Overlap.

Section 40-13-33Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap. In any case in which more than one municipality has, pursuant to the laws of the State of Alabama, police jurisdiction over an area, computations of tonnage severed and the distribution of taxes collected under this article shall be prorated equally among such municipalities with such overlapping police jurisdictions as to such area of overlapping jurisdictions only. (Acts 1977, No. 598, p. 799, §4.)
AL Code § 40-13-34 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 2 - 1977 Coal and Lignite Severance Tax.|Section 40-13-34 - Inspection of Books of Persons Engaged in Severing of Coal or Lignite; Issuance of Forms and Making of Rules, Regulations and Promulgations by Department of Revenue Generally; Delinquent Penalty.

Section 40-13-34Inspection of books of persons engaged in severing of coal or lignite; issuance of forms and making of rules, regulations and promulgations by Department of Revenue generally; delinquent penalty. (a) The relevant books of every person engaged in the severing of coal or lignite in the State of Alabama shall be open to inspection by duly authorized agents of the Department of Revenue selected or appointed for the purpose of aiding in the collection and enforcement of the tax imposed by this article. (b) The Department of Revenue is authorized and empowered to issue such forms and to make reasonable rules, regulations and promulgations as may be necessary to enforce and collect the tax imposed by this article, including the imposition of a delinquent penalty not to exceed 10 percent of the amount of such tax; provided, however, that such penalty may be waived by the Department of Revenue if a good and sufficient reason therefor is shown. (Acts 1977, No. 598, p. 799, §5; Acts 1992, No. 92-186, p. 349, §32.)
AL Code § 40-13-35 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 2 - 1977 Coal and Lignite Severance Tax.|Section 40-13-35 - Penalty for Violation of Provisions of Article.

Section 40-13-35Penalty for violation of provisions of article. Any person who shall fail to comply with the provisions of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $500 nor more than $5,000 for each such offense. (Acts 1977, No. 598, p. 799, §6.)
AL Code § 40-13-36 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 2 - 1977 Coal and Lignite Severance Tax.|Section 40-13-36 - Construction of Article.

Section 40-13-36Construction of article. The provisions of this article are supplemental and shall be construed in pari materia with Article 1 of this chapter and Act No. 906, H. 1867, 1975 Regular Session (Acts 1975, p. 1803) as amended by Act No. 368, S. 262, Regular Session of 1976, and any other laws regulating excise and privilege taxes on the severance of coal or lignite; provided, however, that those laws or parts of laws, including specifically any laws imposing or authorizing local, county, municipal, or other severance taxes, except as set out in this section, on coal or lignite, are hereby repealed and all counties, municipalities, and taxing authorities now or hereafter existing in the State of Alabama are prohibited from enacting and implementing any excise or privilege tax on any person severing coal or lignite within the State of Alabama. (Acts 1977, No. 598, p. 799, §7.)
AL Code § 40-13-50 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-50 - Short Title.

Section 40-13-50Short title. This article may be cited as the Alabama Uniform Severance Tax Act.  (Act 2004-629, §1.)
AL Code § 40-13-51 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-51 - Definitions.

Section 40-13-51Definitions. As used in this article, the following terms shall have the following meanings:  (1) BORROW PIT. An area from which soil or other unconsolidated materials are removed to be used, without further processing, for highway or road construction and maintenance. (2) COMMISSIONER. The Commissioner of Revenue of the Alabama Department of Revenue. (3) DEPARTMENT. The Alabama Department of Revenue. (4) OPERATOR. Any person engaged in mining or quarrying operations in the state, whether individually, jointly, or through a parent, subsidiary, or affiliated company, or by agent, employee, or contractor. (5) PERSON. Any individual or individuals, partnership, limited partnership, corporation, limited liability company, limited liability partnership, business trust, or any other association of persons. (6) POLLUTION CONTROL OR ABATEMENT. As defined in Section 40-23-4(a)(16) and shall include, but shall not be limited to, severed materials used in the treating, modifying, or disposing of water or air pollutants with lime or limestone in water treatment or scrubbing systems in order to comply with a federal, state, or local pollution control law or regulation. (7) PRODUCER. An operator engaged in the sale of severed materials.  (8) PURCHASER. A person acquiring severed materials from a producer and liable for the tax imposed hereunder. (9) SEVERED MATERIAL. All natural minerals, including, but not limited to, sand, gravel, sandstone, granite, shale, clay, except clay that produces lightweight aggregate, dolomite, and limestone.  (10) STATE. The State of Alabama and its departments and agencies. (11) TON. A short ton of 2,000 pounds. (Act 2004-629, p. 1433, §2; Act 2012-318, p. 717, §1.)
AL Code § 40-13-52 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-52 - Severance Tax Levied.

Section 40-13-52Severance tax levied.  There is hereby levied, in addition to all other taxes imposed by law, a severance tax on the purchaser of all severed material severed from the ground and sold as tangible personal property. The tax shall be levied primarily to compensate the county for the use of its roads and infrastructure and also for the benefit, health, safety, and economic development of the county in which the severed material is severed and the proceeds thereof shall be distributed and allocated as provided in Section 40-13-58.  (Act 2004-629, §3.)
AL Code § 40-13-54 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-54 - Rate and Collection of Tax; Credit; Liability for Tax.

Section 40-13-54Rate and collection of tax; credit; liability for tax. (a) The rate of the tax shall be ten cents ($0.10) per ton on severed material sold as tangible personal property. Provided, however, that naturally occurring unprocessed sand may be taxed at a higher rate by a local act and all such tax collected at such higher rate shall be remitted directly to the jurisdiction in which the operator severing such naturally occurring unprocessed sand is located. (b) Except as provided in Section 40-13-55(c), the tax levied by this article shall be collected by the producer and become due and payable by the purchaser thereof at the time of sale or delivery, whichever first occurs, provided that the tax shall be identified as a severance tax on a bill of sale, invoice, or similar sales document to the purchaser thereof, otherwise the tax shall instead be the obligation of the producer. The tax levied under this article shall not be included in the measure of tax for any other tax imposed by the state. (c) A producer shall be allowed a credit against the tax levied hereunder for any severed material severance tax remitted to any county in connection with severed materials severed in one county and transported into another county for further processing by the producer or an affiliate of the producer. (d) A purchaser claiming an exemption shall provide the producer with the proper documentation which includes the full name and address of the purchaser, the date of sale, the type of product purchased, the product usage, and shall state that the severed materials will be used by an exempt entity or used for an exempt purpose. If the proper documentation of exemption is presented to the producer, the producer shall not be liable for the tax imposed should the purchaser use the severed material for another purpose that is subsequently determined not to be exempt. In that case, the purchaser using the materials for other than an exempt purpose shall be liable for the tax. The exemption documentation form submitted by the purchaser shall be kept on file by the producer and submitted to the department upon request.  (Act 2004-629, p. 1433, §5; Act 2012-318, p. 717, §1.)
AL Code § 40-13-55 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-55 - Rules and Regulations; Accounting.

Section 40-13-55Rules and regulations; accounting. (a) The department shall administer and collect this tax and shall promulgate rules and regulations necessary and reasonable for the administration of this article. It shall be the duty of the department to include in such regulations an appropriate method to allocate funds collected to the county where the severed material was severed or processed. Any records related to the collection, distribution, and enforcement of this tax in a particular county, including serverance tax returns, shall be made available to the county commission of the county upon request from the county commission. (b) The department and producers shall use the inventory accounting principle known as "first in-first out" in determining the tax payable on stockpiles or inventories of severed material sold, and to which county the tax revenue should be allocated, regardless of where the severed material is stored or sold. Any records detailing the allocation of funds under this subsection shall be forwarded to the county commission in a county receiving an allocation at the time the monies are distributed to the county. (c) For severed materials governed by the provisions of Section 40-13-53(b)(5), the severance tax shall be collected at the time the product is first transported on a public road in this state. The first purchaser as defined in Section 40-13-53(b)(5) shall collect and remit the severance tax, and shall provide reports concerning this taxable event to the department as set out for producers in Section 40-13-56.  (Act 2004-629, p. 1433, §6; Act 2012-318, p. 717, §1.)
AL Code § 40-13-56 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-56 - Tax Return.

Section 40-13-56Tax return. For the purpose of ascertaining the amount of tax due and payable under this article, it shall be the duty of all producers to transmit to the department, on or before the twentieth day of the month next succeeding the month in which the tax accrues, a return upon the forms provided by the department. The return shall show the month or period covered, the total number of tons of each type of severed material sold from each production unit operated, owned, or controlled by the producer in each county during the period covered, the amount of the tax due, and such other information as the department may reasonably require to allocate the tax between raw materials severed and finished products sold, as the case may be in particular counties. The return shall be signed by the producer and shall be accompanied by the full amount of the tax shown to be due in good and immediate funds. A copy of the severance tax return shall be made available to any county commission receiving a portion of the tax paid upon request by the county commission. (Act 2004-629, p. 1433, §7; Act 2012-318, p. 717, §1.)
AL Code § 40-13-57 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-57 - Time for Making Return; Delinquent Taxes; Penalties.

Section 40-13-57Time for making return; delinquent taxes; penalties.  (a) The tax levied by this article shall become delinquent on the twenty-first day of the month next succeeding the month in which the tax is due. Provided, however, that the department, for good cause shown, may extend the time for making a return required under this article pursuant to rules adopted by the department. (b) The department shall impose interest and penalties on unpaid taxes which become delinquent. One-half of all interest and penalties collected with respect to the tax imposed by this article shall be retained by the department to help defray the expenses of administration and collection of the tax. (c) No penalties shall be imposed by the department against a producer or purchaser for any severance tax due under Act 2012-318 based upon an interpretation of the provisions of that act until and unless such time as the department has adopted rules related to such provision of that act and the rules have been effective for 60 days thereafter. Thereafter, any penalties assessed under this tax may be abated by a showing of reasonable cause. (Act 2004-629, p. 1433, §8; Act 2012-318, p. 717, §1.)
AL Code § 40-13-58 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-58 - Disposition of Funds.

Section 40-13-58Disposition of funds. (a) All revenues collected from the tax levied pursuant to this article, less an amount to cover the expenses of administration and collection and one-half of all interest and penalties collected, as provided in subsection (b) of Section 40-13-57, shall be remitted quarterly to the governing body of the county from which the severed material was severed within 60 days following the end of a calendar quarter along with a report prepared by the department detailing how the amount remitted was determined. Notwithstanding the above, the aggregate amount retained by the department to defray the expenses described herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter and shall be credited to its current service revenue.  (b) The revenues remitted to a county as provided in subsection (a) shall be deposited into a fund held and dispensed by the county commission and designated as the severed material severance tax fund. At least 75 percent of such funds shall be allocated and utilized by the county for the construction, maintenance, and repair of the county's road system or, if provided by local legislation, for a local economic development authority, public transit, construction and maintenance of county roads and bridges, or the reclamation of lands where natural materials have been severed. Notwithstanding the foregoing, revenues distributed to Franklin County as provided in subsection (a) shall be allocated and utilized exclusively for economic development. Twenty-five percent of the funds distributed to a county as a result of the severance of materials from within the corporate limits of a municipality in the county shall be expended by the county on county roads or other projects authorized by this article within the corporate limits of that municipality. (c) Revenues collected by the tax imposed by this article shall be remitted back to the county from which the severed material was originally produced based on total tons severed in such county subject to the severance tax multiplied by the rate of tax, less sums due the department, as provided in subsection (a), based on forms submitted to the department from the operator or producer. (d) Any adjustment of taxes, interest, or penalties which is necessary to adjust any error in the calculation, collection, or disbursement may be made at a subsequent collection or disbursement. (Act 2004-629, p. 1433, §9; Act 2012-318, p. 717, §1.)
AL Code § 40-13-59 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-59 - Repeal of Conflicting Laws; Construction With Other Laws.

Section 40-13-59Repeal of conflicting laws; construction with other laws. All acts or parts of laws in conflict herewith are hereby repealed, including, but not limited to, Act 99-255, 1999 Regular Session, Act 94-478, 1994 Regular Session, as amended by Act 98-242, 1998 Regular Session and Act 91-609, 1991 Regular Session. Notwithstanding the foregoing, the tax levied pursuant to this article shall not be operative in any county in which, on October 1, 2004, there is a local law which levies a severance tax on natural material in an amount of twenty-five cents ($.25) or more per ton of severed material. This article provides the only method and manner to tax the severance of severed materials subject to the tax levied herein. This article shall preempt all local acts, now or in the future, except as provided herein, regarding the taxation of the severance of the severed material subject to the tax levied herein. Provided, however, that notwithstanding any other provision of this article, the Legislature shall be allowed and shall have the power to tax, by local act or local law applicable to a single county, the severance of materials and/or any use thereof which is not subject to the tax levied by this article or which is otherwise excepted or exempted from the tax levied herein.  (Act 2004-629, p. 1433, §10.)