This chapter sets forth the rules to be used by the Alabama Department of Revenue in administering the Alabama Uniform Severance Tax as codified in Code of Ala. 1975, Title 40, Chapter 13, Article 3.
Ala. Admin. Code r. 810-8-7-.01
Author: Alisa G. Johnson
Statutory Authority:Code of Ala. 1975, 40-2A-7(a)(5), 40-13-55.