AL SB467

Removes the exception from Alabama's Uniform Severance Tax Act that previously exempted certain minerals severed in Alabama when sold to out-of-state purchasers and not transported on Alabama public roads.

Deletes language in Section 40-13-53 of the Code of Alabama 1975 that allowed minerals sold for use outside the state to avoid taxation if not transported on public roads in Alabama.

Maintains existing exemptions for specific materials including lime, limestone for agricultural/pollution control use, clay for lightweight aggregate, marble, iron ore, quartzite, coal, oil, and natural gas.

Requires producers selling materials to out-of-state purchasers to maintain records on delivery methods, available for verification and audit by the Department and county commissions.

Becomes effective on the first day of the third month following passage and approval by the Governor.