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What minerals are covered by the Uniform Severance Tax Act?

April 26, 2017ACT Covered minerals severance tax Uniform

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What minerals are covered by the Uniform Severance Tax Act?

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All natural minerals, including sand, gravel, sandstone, granite, shale, clay, dolomite, limestone, and any other mineral listed as such by the Geological Survey of Alabama that is not specifically excluded from taxation. Other taxable minerals include bauxite, salt, and silicon.