Uniform Severance Tax Return - Alabama Department Of Revenue Page 2
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1
2Instructions for Completing
The Alabama Uniform Severance Tax Return
1. Enter the month and year of activity.
2. Enter the company name and current mailing address. Enter your Federal Employers Identification
Number (FEIN) or your Social Security Number (SSN). If you do not know your account number, please
contact the Department. If your address has changed, please indicate such by placing a check in the box
provided.
3. Select the box which best describes your type business. Producers server product and purchasers would
purchase the product from producers.
4. In Column A, enter the County Code (see below) for the county from which the natural minerals being
reported were severed. Attach a supplemental list, if necessary.
5. In Column B, enter the name of the county from which the natural minerals being reported were severed.
6. In Column C, enter the name of the municipality, if tons were severed within the city limits.
7. In Column D, enter the total number of tons severed or purchased tax exempt within the county shown in
Column B.
8. Column E shows the tax rate which is $0.10 per ton.
9. Column F shows the results of multiplying Column D (total tons severed) by Column E which is $0.10
per ton.
10. Add figures in Column D and show the Total Tons.
11. Add figures in Column F and show the Total Tax Due.
12. If the tax return is not postmarked by the 20th of the month, the penalty for failure to timely file the return
is 10% of the tax due or $50.00 whichever is greater.
13. If payment for the tax due is not timely received, the penalty is 10% of the tax due.
14. If the tax amount due is remitted late, contact the Alabama Department of Revenue for an interest figure.
15. Add the total tax due plus any penalties and interest due to determine the Total Amount Due.
16. Sign the return and mail the return and the Total Amount Due to the Alabama Department of Revenue,
P.O. Box 327560, Montgomery, AL 36132-7560.
County Codes to be listed in Column A of the return:
ounty
ode
ounty
ounty
ode
ounty
ounty
ode
ounty
ounty
ode
ounty
04
Autauga
20
Colbert
38
Houston
53
Perry
05
Baldwin
21
Conecuh
39
Jackson
54
Pickens
06
Barbour
23
Covington
01
Jefferson
55
Pike
07
Bibb
24
Crenshaw
41
Lauderdale
56
Randolph
08
Blount
25
Cullman
42
Lawrence
57
Russell
09
Bullock
26
Dale
44
Limestone
58
Shelby
10
Butler
27
Dallas
45
Lowndes
59
St Clair
11
Calhoun
28
Dekalb
46
Macon
60
Sumter
12
Chambers
29
Elmore
47
Madison
61
Talladega
13
Cherokee
30
Escambia
48
Marengo
62
Tallapoosa
14
Chilton
31
Etowah
49
Marion
63
Tuscaloosa
15
Choctaw
32
Fayette
50
Marshall
64
Walker
16
Clarke
33
Franklin
02
Mobile
65
Washington
17
Clay
35
Greene
51
Monroe
67
Winston
18
Cleburne
36
Hale
03
Montgomery
19
Coffee
37
Henry
52
Morgan
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