{"data":{"id":"us-al/ala.-code-45-26-245.01","jurisdiction":"us-al","citation":"Ala. Code § 45-26-245.01","heading":"Severance Tax Levied.","body":"There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and gravel within Elmore County. The tax shall be paid to the Department of Revenue at the rate of one cent ($.01) per ton by every producer who severs clay, sand, and gravel within Elmore County.","path":["Title 45 Local Laws.","Chapter 26 Elmore County.","Article 24 Taxation.","Part 6 Tax. Severance."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-26-245.01","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"d52cdac44c21b561a523ab5494cc07a5060487b9e7e17c1d163fcca30382d88b","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-26-245","next":"us-al/ala.-code-45-26-245.02"},"notice":"GroundRules: Original legal text. Not legal advice."}