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Uniform Natural Minerals Tax

  • Uniform Natural Minerals Tax

Statewide except Coosa, Geneva, Lamar, Lee, and Wilcox

  • Uniform Severance Tax is administered according to Title 40, Chapter 13, Sections 50 and 61.
  • The tax is due the 20th day of the month next succeeding the month of sale or delivery, whichever occurs first.
  • Natural minerals are taxed at $0.10 per ton.
  • All natural minerals, including sand, gravel, sandstone, granite, shale, clay, dolomite, limestone, bauxite, salt, silicon, and any other mineral listed as such by the Geological Survey of Alabama that is not specifically excluded from taxation.