The accompanying Guidelines, Clarification of Definitions and Exemptions for Natural Minerals Severed and Sold, represent the Department’s interpretation and position with respect to the Alabama Uniform Severance Tax Act (codified as Sections 40-13-50 through 40-13-61, Code of Alabama 1975, as amended).

The Department of Revenue is currently operating according to the guidelines and procedures contained in this document in an effort to administer the Alabama Uniform Severance Tax. Click here to view the text of the guidelines.