SB265 Alabama 2016 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2016
Title
Uniform Severance Tax Act, exception for minerals severed in Alabama, sold to buyer in another state, and not transported on public roads in Alabama deleted, Sec. 40-13-53 am'd.
Description
<p class="bill_description"> Under existing law, the Alabama Uniform
Severance Tax Act provides for the taxation of
materials severed from the ground in this state</p><p class="bill_description">
This bill would remove the exception from
the tax for certain minerals that are severed from
the ground in this state, sold to a purchaser for
use in another state, and not transported on public
roads in Alabama</p><p class="bill_entitled_an_act"> To amend Section 40-13-53, Code of Alabama 1975,
relating to the Alabama Uniform Severance Tax Act; to remove
the exception from the tax for certain minerals that are
severed from the ground in this state, sold to a purchaser for
use in another state, and not transported on public roads in
Alabama.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 17, 2016 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | March 2, 2016 | Room 727 at 09:30 | Senate F&TG Hearing |
| Hearing | March 2, 2016 | Room 727 at 09:30 | Senate F&TG Public Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB265 Alabama 2016 Session - Introduced |