Alabama Statutes
§ 45-26-245.01 — Severance Tax Levied
Alabama § 45-26-245.01
This text of Alabama § 45-26-245.01 (Severance Tax Levied) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 45-26-245.01 (2026).
Text
There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and gravel within Elmore County. The tax shall be paid to the Department of Revenue at the rate of one cent ($.01) per ton by every producer who severs clay, sand, and gravel within Elmore County.
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Legislative History
(Acts 1978, No. 843, p. 1262, §2; Act 82-665, 1st Sp. Sess., p. 82, §2.)
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Bluebook (online)
Alabama § 45-26-245.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-26-245.01.