ALABAMA DEPARTMENT OF REVENUE
Proposed Rule
Uniform Natural Minerals Tax
Clarification of Definitions and Exemptions for Natural Minerals Severed and Sold
The accompanying Draft Rule, Clarification of Definitions and Exemptions for Natural Minerals Severed and Sold, represents the Department’s interpretation and positions 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 draft rule in an effort to administer the Alabama Uniform Severance Tax. Click here to view the text of the rule.