SB265 Alabama 2016 Session

Summary

Primary Sponsor

Larry Stutts Senator

Republican

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

Under existing law, the Alabama Uniform Severance Tax Act provides for the taxation of materials severed from the ground in this state.

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.

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Subjects

Taxation