FAQs Archive - Alabama Department of Revenue

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Frequently Asked Questions

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Showing (55) FAQs

Question	Category	Read More
Are the materials severed and used by the producer subject to the tax?	Business and License ,
Are materials sold for use outside the state taxable?	Business and License ,
Are natural minerals used for agricultural purposes exempt from the severance tax?	Business and License ,
Are natural minerals used for pollution control exempt from the severance tax?	Business and License ,
Are sales of dirt and top soil subject to the severance tax?	Business and License ,
Are materials used for fill taxable?	Business and License ,
What type documentation is needed for purchases?	Business and License ,
Are governmental entities subject to the tax?	Business and License ,
Are products used for real property exempt?	Business and License ,
What is tangible personal property?	Business and License ,
Is there a standard conversion of cubic yards to tons?	Business and License ,
How does the natural minerals severance tax apply?	Business and License ,
Who receives the net proceeds from the tax that is collected from the producer?	Business and License ,
When is the natural minerals tax due?	Business and License ,
Who must collect and remit the natural minerals tax?	Business and License ,
Who should pay the natural minerals tax?	Business and License ,
What is the natural minerals tax rate?	Business and License ,
What minerals are specifically excluded from the Uniform Severance Tax Act?	Business and License ,
What minerals are covered by the Uniform Severance Tax Act?	Business and License ,
How do I file and pay my state administered local solid minerals taxes for these counties?	Business and License ,
What types of local solid minerals returns may be filed?	Business and License ,
What are local solid minerals?	Business and License ,
What local severance taxes does the Department administer? What are the tax rates?	Business and License ,
What is the acceptable method of filing an Oil and Gas Severance Tax Return?	Business and License ,
What costs may be deducted from the workback price in arriving at market price?	Business and License ,
What items are exempt from Oil and Gas Severance Taxes?	Business and License ,
What if I have questions concerning a well in the state of Alabama?	Business and License ,
When is the Oil and Gas Return/payment due?	Business and License ,
What type of Oil and Gas returns may be filed?	Business and License ,
What products are included in Oil and Gas Severance Tax?	Business and License ,
What are the Oil and Gas tax rates?	Business and License ,
Where does oil and gas production occur in Alabama?	Business and License ,
What is the Oil and Gas Severance Tax?	Business and License ,
When are the Forest Products Returns/payments due?	Business and License ,
Who is responsible for filing and remitting the Forest Products Taxes?	Business and License ,
What type of returns must be filed?	Business and License ,
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?	Business and License ,
What additional forest products are nontaxable and taxable?	Business and License ,
Our facility does not have any weight scales. How do I convert from board feet on lumber to tons?	Business and License ,
What are the taxable products and rates?	Business and License ,
What are the forest products taxes?	Business and License ,
Who must file and remit the Coal Severance Tax?	Business and License ,
Who receives the proceeds that are collected from the additional coal severance tax on surface or underground mining?	Business and License ,
What is the tax rate?	Business and License ,
Who regulates coal mining operations in Alabama?	Business and License ,
Who is considered a producer, purchaser, or transporter?	Business and License ,
What is the Coal Severance Tax?	Business and License ,
What are the local severance tax rates?	Business and License ,
What are the severance tax rates?	Business and License ,
How do I cancel a severance tax account?	Business and License ,
How do I set up a severance tax account?	Business and License ,
If the due date falls on a weekend or a holiday, when is the due date?	Business and License ,
When are the tax returns due?	Business and License ,
What items are taxed?	Business and License ,
What exactly is a severance tax?	Business and License ,