reglab/housing_qa huggingface dataset:
AL Code § 40-18-461 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 22 - Alabama Taxpayer Stimulus Freedom Acts of 2021|Section 40-18-461 - Cancellation of Indebtedness Income Under Cares Act, etc., Excluded From Alabama Individual Income Taxation and Deductions.

Section 40-18-461Cancellation of indebtedness income under CARES Act, etc., excluded from Alabama individual income taxation and deductions. (a) Any amount of cancellation of indebtedness income resulting from a loan forgiven under Section 1106 or Section 1109 of the federal Coronavirus Aid, Relief, and Economic Security Act as redesignated or amended by the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act, Pub. L. 116-260, or under Section 311 thereof: (1) Shall be exempt from the financial institution excise tax imposed by Chapter 16 and the income taxes imposed by this chapter to the same extent as the amount is exempt from the federal income tax under Sections 276 or 278 of the RELIEF Act. (2) Shall not be considered in determining the deductibility of otherwise deductible expenses, such as payroll, utilities, mortgage interest, and rent, allowed to be paid with the exempt funds, to the same extent as the expenses remain deductible in calculating federal income tax under Sections 276 or 278 of the RELIEF Act. (3) Shall also be excluded from any and all calculations in determining a taxpayer's federal income tax deduction pursuant to Chapter 16 or this chapter. (b) This section applies to tax years ending after March 27, 2020. (Act 2021-1, §3.)
AL Code § 40-18-462 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 22 - Alabama Taxpayer Stimulus Freedom Acts of 2021|Section 40-18-462 - Amounts of Certain Loans and Grants Under Cares Act, etc., Excluded From Alabama Individual Income Taxation and Deductions.

Section 40-18-462Amounts of certain loans and grants under CARES Act, etc., excluded from Alabama individual income taxation and deductions. (a) Any subsidy payment for covered loans as described in Section 1112(c) of the federal Coronavirus Aid, Relief, and Economic Security Act; any amounts received as Emergency EIDL Grants under Section 1110 of the federal Coronavirus Aid, Relief, and Economic Security Act, as amended by Section 332 of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act; and any amounts received as Grants to Shuttered Venues or as Targeted EIDL Advances under Sections 324 or 331, respectively, of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act: (1) Shall be exempt from financial institution excise tax imposed by Chapter 16 and the income taxes imposed by this chapter to the same extent as the amount is exempt from federal income tax under Section 278 of the RELIEF Act. (2) Shall not be considered in determining deductibility of otherwise deductible expenses, such as payroll, utilities, mortgage interest, and rent, allowed to be paid with the exempt funds, to the same extent as the expenses remain deductible in calculating federal income tax under Section 278 of the RELIEF Act. (3) Shall also be excluded from any and all calculations in determining a taxpayer's federal income tax deduction pursuant to Chapter 16 or this chapter. (b) This section applies to tax years ending after March 27, 2020. (Act 2021-1, §4.)
AL Code § 40-20-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 40-20-3 - Tax Levied Upon Producers in Proportion to Ownership at Time of Severance; by Whom Tax Paid; Lien.

Section 40-20-3Tax levied upon producers in proportion to ownership at time of severance; by whom tax 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, who is hereby authorized, empowered, and required to deduct from any amount due to producers of such production at the time of severance the proportionate amount of the tax herein levied before making payments to such producers. The tax shall become due and payable as provided by this article and such tax shall constitute a first lien upon any of the oil or gas so produced when in the possession of the original producer or any purchaser of such oil or gas in its unmanufactured state or condition. In the event the person in charge of production operations or the purchaser fails to pay the tax, then the department shall proceed against the producer or the purchaser to collect the tax in the manner hereinafter provided by this article. (b) When any person in charge of production operations shall sell the oil or gas produced by him, the purchaser shall account for the tax. (c) When any person in charge of production operations shall use or dispose of the oil or gas for fuel or any other purpose, he shall withhold the tax imposed by this article; and, if he is required to pay other interest holders, he is hereby authorized, empowered, and required to deduct from any amounts due them the amount of tax levied and due under the provisions of this article before making payment to them. (d) Every person in charge of production operations by which oil or gas is severed from the soil or waters, or from beneath the soil or waters, of the State of Alabama who fails to deduct and withhold, as required herein, the amount of tax from sale or purchase price, when such oil or gas is sold or purchased under contract or agreement, or on the open market, or otherwise, shall be liable to the state for the full amount of taxes, interest and penalties due the state; and the department shall proceed to collect the tax from the person in charge of production operations, under the provisions of this article, as if he were the producer of the oil or gas. (Acts 1945, No. 2, p. 20, §3; Acts 1953, No. 454, p. 559.)
AL Code § 40-20-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 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.

Section 40-20-4Enforcement of article; collection of taxes; statements to be filed and records kept; 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 person producing or in charge of production of oil and gas shall file a return with the department by the 15th day of the second calendar month following the month of production, on forms the department prescribes which must contain a printed declaration that the information being reported is made under the penalty of perjury, and which must be subscribed by the person who completes such forms, showing the location of each producing property operated or controlled by such producer during the reporting period; the number and kind of wells thereon; the kind of oil or gas produced; the gross quantity thereof produced; the actual cash value thereof at the time and place of production; including any and all premiums received from the sale thereof; the amount of tax due on the total gross production; the portion of gross production payable as royalty and such other information as the department may require. (b) All persons engaged in the business of severing oil or gas are hereby required to keep full and complete records showing the nature, character, and volume of all such oil or gas severed, the value of such oil or gas at the point of production, the manner in which such oil or gas was disposed of, the prices or the consideration received for the sale thereof and the quantity or volume of such oil or gas stored anywhere within or without the State of Alabama; and such records shall at all reasonable times be open for inspection by representatives or agents of the department. (c) The department or its duly authorized representative or agent shall have the power and authority to inspect all records required to be kept under the provisions of this article, to conduct hearings and to compel the attendance of witnesses for the purpose of determining the amount of taxes due under the terms and provisions of this article. (d) The Department of Revenue is hereby authorized to promulgate reasonable rules and regulations relating to the administration and enforcement of this chapter, provided, however, that no rule or regulation adopted or promulgated by the department shall alter, limit, extend or be out of harmony with any of the provisions of this chapter. (Acts 1945, No. 2, p. 20, §4; Acts 1991, 1st Ex. Sess., No. 91-798, p. 193, §1.)
AL Code § 40-20-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 40-20-5 - When Reports to Be Filed; Payments to Accompany Reports.

Section 40-20-5When reports to be filed; payments to accompany reports. 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 to the department all taxes accruing under the provisions of this article for the period of time covered by the report herein required, and such payment shall accompany the required report. (Acts 1945, No. 2, p. 20, §5; Acts 1981, No. 81-704, p. 1181; Acts 1991, 1st Ex. Sess., No. 91-798, §2; Acts 1992, No. 92-186, p. 349, §59.)
AL Code § 40-20-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 40-20-7 - Deduction of Appropriation for Expenses of Department.

Section 40-20-7Deduction of appropriation for expenses of department. 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 collected under and pursuant to this article; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year. The net remainder shall remain in the State Treasury for distribution as hereinafter provided. (Acts 1945, No. 2, p. 20, §7; Acts 1951, No. 838, p. 1469.)
AL Code § 40-20-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 40-20-9 - Reports to Be Made on Blanks Furnished by Department; Certificate and Verification Required.

Section 40-20-9Reports to be made on blanks furnished by department; certificate and verification 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 information herein contained is true and correct and same is shown by the records of the identified producer; and that the amount of taxes accompanying this return is the true and correct amount of taxes due the State of Alabama by this producer." The same must be duly verified. (Acts 1945, No. 2, p. 20, §9.)
AL Code § 40-20-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 40-20-11 - Enjoining Violation of Article.

Section 40-20-11Enjoining violation of article. 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 injunction, which writ shall be granted by the court when applied for in the manner prescribed by law. The department, however, is hereby relieved of the requirement to furnish bond of any character. (Acts 1945, No. 2, p. 20, §11.)
AL Code § 40-20-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 40-20-12 - Exemption From Ad Valorem Taxes.

Section 40-20-12Exemption from ad valorem taxes. (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 of Alabama or by any county or municipality. No additional assessment shall be added to the surface value of such lands by the presence of oil or gas thereunder or its production therefrom. (b) For the purpose of this article, the area of a lease or leases, including oil and gas rights considered to be in production, or the area of any other producing property considered to be in production, shall include an oil or gas drilling unit as established by the State Oil and Gas Board of Alabama and shall be exempt from ad valorem taxation because of production from any one well. (Acts 1945, No. 2, p. 20, §12; Acts 1957, No. 600, p. 859.)
AL Code § 40-20-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 40-20-13 - Collection and Disbursement of Additional Taxes.

Section 40-20-13Collection and disbursement of additional taxes. 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 herein levied and provided. Such further or additional taxes shall be disbursed as authorized by such other law. (Acts 1945, No. 2, p. 20, §13.)
AL Code § 40-20-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1 - Privilege Tax on Production.|Section 40-20-14 - Credits Against Tax for Manufacturers of Direct Reduced Iron.

Section 40-20-14Credits against tax for manufacturers of direct reduced iron. Repealed by Act 2015-70 effective April 21, 2015. (Act 98-285, p. 463, §§1, 2, 5.)
AL Code § 40-20-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 1A - Privilege Tax on Certain Offshore Production.|Section 40-20-21 - Computation of Privilege Tax.

Section 40-20-21Computation of privilege tax. 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 of gross proceeds. The amount of the tax shall be computed at the rate of three and sixty-five one hundredths percent (3.65%) of the gross proceeds attributable to the offshore production.  (Act 2009-147, p. 284, §4.)
AL Code § 40-20-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 2 - Mineral Documentary Tax.|Section 40-20-30 - Definitions.

Section 40-20-30Definitions. 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 minerals of commercial value which are usually produced by the drilling, boring or sinking of wells. (2) MINERAL ACRE and ROYALTY ACRE. The number of acres obtained by multiplying the aggregate acreage described in the instrument involved by the fractional interest leased or conveyed thereby. (3) PRIMARY TERM. In connection with any instrument affected by this article shall mean the period of time that the estate created by such instrument shall endure under the terms thereof in the absence of production of oil, gas or other minerals in paying quantities, the carrying on of drilling or reworking operations for the production of such oil, gas or other minerals, force majeure or laws, rules or regulations, federal or state, preventing such drilling operations. (Acts 1957, No. 261, p. 332, §1.)
AL Code § 40-20-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 2 - Mineral Documentary Tax.|Section 40-20-31 - Levied; Applicability.

Section 40-20-31Levied; applicability. 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 and to any nonproducing oil, gas or other minerals in, on or under or that may be produced from any lands situated within the State of Alabama, or whereby any such interest is assigned or is extended beyond the primary term fixed by the original instrument, and upon every deed, instrument, transfer, evidence of sale or other writing whereby there is hereafter conveyed to a grantee or purchaser, or excepted or reserved to a grantor separately and apart from the surface, any interest in or right to receive royalty from any nonproducing oil, gas or other minerals in, on or under or that may be produced from any lands within the State of Alabama; provided, that the tax shall not apply to any mortgage or instrument creating a lien upon such interest, nor to the sale under foreclosure thereof. (Acts 1957, No. 261, p. 332, §2.)
AL Code § 40-20-32 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 2 - Mineral Documentary Tax.|Section 40-20-32 - Tax to Be a Lien; Amount of Tax.

Section 40-20-32Tax to be a lien; amount of tax. 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 or transferring a leasehold, or interest therein or any portion thereof, or conveying, transferring, excepting or reserving a mineral or royalty interest as above described, the primary term of which shall expire 10 years or less from the date of execution of the instrument, the tax shall be a sum equal to $.05 per mineral or royalty acre conveyed, leased, assigned, excepted, reserved or transferred therein. (2) Such tax shall be $.10 per mineral or royalty acre if the primary term of such interest shall expire more than 10 years and not exceeding 20 years from the date of the execution of such instrument. (3) Such tax shall be $.15 per mineral or royalty acre if the primary term of such interest may or shall extend more than 20 years from the date of the execution of such instrument. (Acts 1957, No. 261, p. 332, §3.)
AL Code § 40-20-33 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 2 - Mineral Documentary Tax.|Section 40-20-33 - When and by Whom Tax Payable; Effect of Nonpayment.

Section 40-20-33When and by whom tax payable; effect of nonpayment. 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 by the grantor or grantors in such instrument. Said tax shall be due and payable upon the filing of such instrument for record. Any probate judge who accepts or records such an instrument upon which the tax is not paid to him in the amount required herein shall be liable to the county for the amount of tax shown to have been due upon the instrument. The amount shall likewise constitute a lien upon the interest so conveyed, reserved or accepted by such instrument, collectible as are other delinquent taxes due the county. If an insufficient amount is paid by such tax, the filing and recording of the instrument shall nevertheless be good and valid for all purposes as now provided by statute and shall be a valid exemption from ad valorem taxes. The probate judge shall collect the said tax, shall duly record the instrument and make the hereinafter required notation of tax payment. (Acts 1957, No. 261, p. 332, §4; Acts 1961, No. 864, p. 1346, §1.)
AL Code § 40-20-34 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 2 - Mineral Documentary Tax.|Section 40-20-34 - Tax Payable to Probate Judge; Entries on Instrument and Record.

Section 40-20-34Tax payable to probate judge; entries on instrument and record. 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 the face of the instrument when filed for recording and shall show upon the face or margin of the record thereof the amount of tax paid. (Acts 1957, No. 261, p. 332, §5; Acts 1961, No. 864, p. 1346, §1.)
AL Code § 40-20-35 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 20 - Oil and Gas.|Article 2 - Mineral Documentary Tax.|Section 40-20-35 - Tax to Be in Lieu of Ad Valorem Taxes; Exemption of Nonproducing Leasehold and Other Interests From Ad Valorem Taxes.

Section 40-20-35Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold and other 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 October 12, 1957, and also all nonproducing interests in such oil, gas and other minerals, including royalty interests therein, hereafter conveyed to a grantee or purchaser or excepted or reserved to a grantor separately and apart from the surface shall be exempt from all ad valorem taxes levied on or after October 1, 1957, by the State of Alabama, or any county, municipality, school district, or other taxing district within the state or becoming a lien on or after said date. Any sale for taxes of the surface or of the remainder of the fee shall not in any manner whatsoever affect the interest or interests hereby exempted. For the same purpose and with like effect there is hereby likewise exempted from such ad valorem taxation all such interests created prior to October 12, 1957, which are owned separately and apart from the surface; provided, that as a condition precedent to obtaining such exemption upon existing interests the then owner or owners thereof shall make application for exemption of the interest then owned by him or them as hereinafter provided and pay a sum equivalent to the tax herein levied by this article on instruments hereafter executed creating, transferring or reserving corresponding or similar interests. As to any existing interests, if any such sum is paid after October 1, 1957, then such exemption shall apply only to taxes becoming a lien after such sum is thus paid. The number of years remaining before the expiration of the primary term of such previously created mineral interest shall be considered as the primary term of such interest for the purpose of determining the amount of such tax. (Acts 1957, No. 261, p. 332, §6; Acts 1961, No. 864, p. 1346, §1.)