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Frequently Asked Questions

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Showing (75) FAQs
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Debit Block - How do I make a payment for ACH Debit method e-payments?
What is the duration of a tax lien?
Is there a limit to the amount of stamps that can be ordered online?
Will there be confirmations sent that an order has been received and processed?
Can multiple orders be future dated to cover a specific time period?
How do we notify you of any special shipping methods for a stamp order?
How can a correction be made before submission of an order if the wrong stamp type or quantity is chosen?
Once a cigarette tax stamp order has been submitted, how much time is allowed to cancel that order?
What type stamps may be ordered using MAT?
When is the new system available to use to submit my cigarette tax stamp order?
What if I failed to submit my certification application and application fee by the due date of April 30?
When will the Directory be available online?
When is the certification application and application fee due?
How much is the fee to be listed on the Directory?
How do manufacturers get listed on the Directory?
What is a certifying e-liquid manufacturers and manufacturers of alternative nicotine products?
What will be listed on the E-Liquid and Alternative Nicotine Products Directory?
Is there a tax on rolling papers?
Are there county revenue stamps that I must apply to my product?
How are cigars taxed for county purposes?
Are there county taxes on chewing tobacco, snuff, smoking tobacco, cigars, or rolling papers?
What are the county tax rates on cigarettes?
I operate a business in a county that is not administered by the State.  Who should I contact?
How do I pay state-administered county tobacco taxes?
How do I obtain state cigarette stamps?
Can we sell single cigarettes?
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?
I am going out-of-business and wish to cancel my stamping permit. How can I receive a refund for the cigarette revenue stamps that I did not use?
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?
How much are the stamps for cigars, snuff, chewing tobacco and smoking tobacco?
How is state tax on tobacco products paid?
What is the state tax rate on tobacco products?
Are the materials severed and used by the producer subject to the tax?
Are materials sold for use outside the state taxable?
Are natural minerals used for agricultural purposes exempt from the severance tax?
Are natural minerals used for pollution control exempt from the severance tax?
Are sales of dirt and top soil subject to the severance tax? 
Are materials used for fill taxable?
What type documentation is needed for purchases?
Are governmental entities subject to the tax?
Are products used for real property exempt?
What is tangible personal property?
Is there a standard conversion of cubic yards to tons? 
How does the natural minerals severance tax apply?
Who receives the net proceeds from the tax that is collected from the producer? 
When is the natural minerals tax due? 
Who must collect and remit the natural minerals tax? 
Who should pay the natural minerals tax?
What is the natural minerals tax rate? 
What minerals are specifically excluded from the Uniform Severance Tax Act? 
What minerals are covered by the Uniform Severance Tax Act? 
How do I file and pay my state administered local solid minerals taxes for these counties?
What types of local solid minerals returns may be filed?
What are local solid minerals?
What local severance taxes does the Department administer?  What are the tax rates?
What is the acceptable method of filing an Oil and Gas Severance Tax Return?
What costs may be deducted from the workback price in arriving at market price?
What items are exempt from Oil and Gas Severance Taxes?
What if I have questions concerning a well in the state of Alabama?
When is the Oil and Gas Return/payment due?
What type of Oil and Gas returns may be filed?
What products are included in Oil and Gas Severance Tax?
What are the Oil and Gas tax rates?
Where does oil and gas production occur in Alabama?
What is the Oil and Gas Severance Tax?
When are the Forest Products Returns/payments due?
Who is responsible for filing and remitting the Forest Products Taxes?
What type of returns must be filed?
How does a manufacturer obtain exemption from the Forest Products Severance Tax on pulpwood chips and residual pulpwood chips that are purchased from a manufacturer, concentration yard, or processor?
What additional forest products are nontaxable and taxable?
Our facility does not have any weight scales.  How do I convert from board feet on lumber to tons? 
What are the taxable products and rates?
What are the forest products taxes?
Who must file and remit the Coal Severance Tax?
Who receives the proceeds that are collected from the additional coal severance tax on surface or underground mining?