Oil and Gas Tax Provisions in Alabama Act of 1945
The act establishes the Oil and Gas Fund, penalties for late payment and returns, and a lien on property. It outlines Department of Revenue procedures, penalties up to 25 percent, interest, and potential waivers. It repeals Act 645 of 1940 and becomes effective immediately upon passage.
MENTIONED IN THIS ARTICLE
Department of Revenue
Alabama
Oil and Gas Board
Sibyl Pool
Alabama Oil and Gas Severance Tax Act of 1945 Provisions
The act imposes a 4 percent privilege tax on gross value of oil and gas severed in Alabama. It defines terms, assigns collection duties to production operators, and sets liens, penalties, audits, and distributions to state, counties, and municipalities. It also covers records, certifications, exemptions, and severability, effective October 1, 1945.
MENTIONED IN THIS ARTICLE
Benneath
State of
Alabama
State Department of Revenue
State Treasury
Treasury
Sibyl Pool
Secretary of
Chichester
Gwin
Smyer
Hode
Edwards
Snyder
Sessions
Alabama Alcoholic Beverage Control Board
Alabama Beverage Control Act
Alabama Alcoholic Beverage Centre Board
Alabama Emergency Defense Act of 1945 Enacted
The Alabama Legislature enacts the Alabama Emergency Defense Act of 1945 creating a State Defense Council with the Governor as chair and a State Director of Civilian Defense. It authorizes local defense councils, reciprocal aid, and coordination with federal authorities to manage air raids, blackouts, evacuations, and war-effort planning. The act includes immunity, funding, penalties, and a termination date of June 1947.
MENTIONED IN THIS ARTICLE
United States
Alabama
State Defense Council
State of
Civilian Defense
Council
Board of Revenue and Road Commissioners
State Council
Messenger
Secretary of State
Congress of the United States
Also Mentioned on This Page
Acts of the Legislature
Johnston Pee and
Redd
Johnston
Legislature
Gwin and Smyer
Court of County Commissioners
Circuit Court
Circuit Courts