GroundRules
Ala. Code § 45-41-245: Severance Tax on Rock Quarried in County.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 41 Lee County.
- Article 24 Taxation.
- Part 5 Tax, Sale and Use.
- Subpart 6 Tax, Severance.
(a) The County Commission of Lee County may levy a tax, not to exceed ten cents ($.10) per ton, on each ton or cubic yard of rock quarried in the county.
(b) The proceeds of any tax levied under this section shall be used for county road and bridge repair and maintenance with priority going to roads and bridges in the vicinity of quarries and associated plants.
Collected 2026-09-03T14:01:53Z. Source file · JSON