Ala. Admin. Code r. 810-8-7-.08
All natural minerals which are severed by the producer or received by a first purchaser that will later process the materials into a finished aggregate or limestone product for resale measured by the ton must be reported by the ton to the Department on the monthly severance tax returns. If a producer severs and sells the natural minerals by the cubic yard or cubic foot in the normal course of business and there are no records available that indicate the tons severed and sold, the producer may convert the cubic yards to tons using a formula of Cu. Yd. x Lb./Cu. Ft. x 0.0135 = TONS. The density of the natural mineral varies by product based on the specific gravity and moisture content. The acceptable loose unit mass by producer is published annually by the Alabama Department of Transportation and may be used to convert cubic yards to tonnage. Producers not having a specific measure of the density of the severed materials may estimate the density to be 150 Lb./Cu. Ft., or 2 Tons/Cu. Yd.
Ala. Admin. Code r. 810-8-7-.08
Author: Alisa G. Johnson
Statutory Authority:Code of Ala. 1975, 40-2A-7(a)(5), 40-13-55.