{"data":{"id":"us-al/ala.-code-40-20-21","jurisdiction":"us-al","citation":"Ala. Code § 40-20-21","heading":"Computation of Privilege Tax.","body":"The privilege tax levied by this chapter as it applies to offshore production from depths greater than 8,000 feet below mean sea level shall not be computed as a percentage of gross value at the point of production, as provided in Article 1, but shall be computed as a percentage of gross proceeds. The amount of the tax shall be computed at the rate of three and sixty-five one hundredths percent (3.65%) of the gross proceeds attributable to the offshore production.","path":["Title 40 Revenue and Taxation.","Chapter 20 Oil and Gas.","Article 1A Privilege Tax on Certain Offshore Production."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-20-21","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"2becb37fbd636f9c4a0d2594e86f7602641c52bacfb435275e8a33e8b90dc81b","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-20-20","next":"us-al/ala.-code-40-20-22"},"notice":"GroundRules: Original legal text. Not legal advice."}