Ala. Code § 45-33-243.01

Current through the 2024 Regular Session.
Section 45-33-243.01 - Levy of tax

There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel within Hale County. The tax shall be paid to the Department of Revenue at the rate of up to five cents ($0.05) per ton or six and one-half cents ($0.065) per cubic yard by every producer who severs pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel within Hale County.

Ala. Code § 45-33-243.01 (1975)

Act 91-609, p. 1145, §2.