Alabama Statutes

§ 40-20-5 — When Reports to Be Filed; Payments to Accompany Reports

Alabama·Title 40 Revenue and Taxation·Ch. 20 Oil and Gas·Art. 1 Privilege Tax on Production
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.

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Legislative History

(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.)

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