HB364 Alabama 2012 Session
Bill Summary
Under existing law, a severance tax is levied on certain purchasers of severed material such as sand, gravel, and limestone. The tax is collected by the operator of the mine or quarry, paid to the Department of Revenue, and distributed to the county in which the material is severed
Under existing law, a county is not specifically entitled to any taxpayer reports or information related to which operators pay the tax to the department and the amount of taxes paid
Additionally, counties have no authority to request audits of mine or quarry operators to determine whether taxes are being properly paid
This bill would require the Department of Revenue to provide the county commission of a county with certain tax records and information related to severance tax collections and payments from operators in the county and would require the information to be treated as confidential by the county commission
This bill would authorize the county to request that the department conduct audits of certain operators subject to the severance tax and would provide for the county to pay the costs of the audit in the event the audit results in a finding that all taxes have been properly paid. The bill would also require interest and penalties on unpaid delinquent taxes and would provide for civil penalties
To amend Sections 40-13-53, 40-13-55, 40-13-56, 40-13-57, 40-13-58, and 40-13-61, Code of Alabama 1975, relating to the severance tax on certain materials; to require the Department of Revenue to provide the county commission of a county with certain tax records and information related to severance tax collections and payments from operators in the county and to require the information to be treated as confidential by the county commission; to authorize the county commission to request that the department conduct audits of certain operators subject to the severance tax and to provide for the county commission to pay the costs of the audit in the event the audit results in a finding that all taxes have been properly paid; and to require interest and penalties to be imposed on delinquent taxes and to provide for civil penalties.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 3, 2012 | Delivered to Governor at 6:02 p. m. on May 3, 2012. | |
| May 3, 2012 | Assigned Act No. 2012-318. | |
| May 3, 2012 | Clerk of the House Certification | |
| May 3, 2012 | Signature Requested | |
| May 3, 2012 | Enrolled | |
| May 3, 2012 | Passed Second House | |
| May 3, 2012 | Motion to Read a Third Time and Pass adopted Roll Call 1079 | |
| May 3, 2012 | Third Reading Passed | |
| May 1, 2012 | Read for the second time and placed on the calendar | |
| April 26, 2012 | Read for the first time and referred to the Senate committee on Commerce, Transportation, and Utilities | |
| April 26, 2012 | Engrossed | |
| April 26, 2012 | Motion to Read a Third Time and Pass adopted Roll Call 1042 | |
| April 26, 2012 | Motion to Adopt adopted Roll Call 1041 | |
| April 26, 2012 | McMillan Amendment Offered | |
| April 26, 2012 | Motion to Adopt adopted Roll Call 1040 | |
| April 26, 2012 | McMillan first Substitute Offered | |
| April 26, 2012 | McMillan motion to Table adopted Roll Call 1039 | |
| April 26, 2012 | County and Municipal Government first Substitute Offered | |
| April 26, 2012 | Third Reading Passed | |
| March 8, 2012 | Read for the second time and placed on the calendar with 1 substitute and | |
| February 21, 2012 | Read for the first time and referred to the House of Representatives committee on County and Municipal Government |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB364 Alabama 2012 Session - Enrolled |
| Bill Text | HB364 Alabama 2012 Session - Engrossed |
| Bill Text | HB364 Alabama 2012 Session - Introduced |