{"data":{"id":"us-al/ala.-code-40-13-52","jurisdiction":"us-al","citation":"Ala. Code § 40-13-52","heading":"Severance Tax Levied.","body":"There is hereby levied, in addition to all other taxes imposed by law, a severance tax on the purchaser of all severed material severed from the ground and sold as tangible personal property. The tax shall be levied primarily to compensate the county for the use of its roads and infrastructure and also for the benefit, health, safety, and economic development of the county in which the severed material is severed and the proceeds thereof shall be distributed and allocated as provided in Section 40-13-58.","path":["Title 40 Revenue and Taxation.","Chapter 13 Minerals Severance Taxes.","Article 3 Alabama Uniform Severance Tax Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-13-52","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"c0308602b3e08426b494de3bd72e8fefd9554e26cf5d26ae7d53cbad54ab5528","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-13-51","next":"us-al/ala.-code-40-13-53"},"notice":"GroundRules: Original legal text. Not legal advice."}