Alabama Statutes
§ 45-41-245 — Severance Tax on Rock Quarried in County
Alabama·Title 45 Local Laws·Ch. 41 Lee County·Art. 24 Taxation·Part 5 Tax, Sale and Use·Subpart 6 Tax, Severance
(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.)
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Licensing and Regulation; Violations