Alabama Statutes
§ 45-41-245 — Severance Tax on Rock Quarried in County
Alabama § 45-41-245
JurisdictionAlabama
Title 45Local Laws
Ch. 41Lee County
Art. 24Taxation
Part 5Tax, Sale and Use
Subpart 6Tax, Severance
This text of Alabama § 45-41-245 (Severance Tax on Rock Quarried in County) 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 § 45-41-245 (2026).
Text
(a)The County Commission of Lee County may levy a tax, not to exceed ten cents ($.10) per ton, on each ton or cubic yard of rock quarried in the county.
(b)The proceeds of any tax levied under this section shall be used for county road and bridge repair and maintenance with priority going to roads and bridges in the vicinity of quarries and associated plants.
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Legislative History
(Act 91-613, p. 1152, §§1, 2; Act 92-513, p. 1048, §1.)
Nearby Sections
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§ 45-1-10
Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-41-245, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-41-245.