Mineral documentary tax report, 1957-[ongoing].

  1. Resources
  2. View Resource

ArchivalResource

Mineral documentary tax report, 1957-[ongoing].

http://www.worldcat.org/oclc/122586821

The probate judge files a monthly report with the State Department of Revenue that details funds collected under the provisions of the Mineral Documentary Tax (see Ala. Code, 40-20-30 through 40-20-37 [1975]). This transfer tax is levied in each county on mineral leases and paid upon the filing and recording of the lease. A copy of the report is retained by the probate judge. The fees collected less a commission of 5% are divided as follows: 35% to county general fund, 35% to the county school fund, and 30% to the state general fund. The amount of the tax varies from five to fifteen cents per acre depending on the length of the lease. This record began in 1957 and continues to the present. The information is also found in the Comptroller, Department of Finance series S-9-1, Reports of Probate Judges.

Alabama Department of Archives and History

Information

SNAC Resource ID: 6778688

Alabama Department of Archives and History

Related Entities

There are 1 Entities related to this resource.

Alabama County (Ala.). Probate Judges.

http://n2t.net/ark:/99166/w6mx383h (corporateBody)

Authorities: Acts of Alabama, 1849-50. Code of Alabama, 1975, Vol. 2, Constitutional Amendment No. 328. Norman, Keith B., ed. Handbook for Alabama Probate Judges. 3rd ed. Atlanta: Darby Printing Co., 1982. A court of probate was established in each Alabama county in 1850. The act that created the probate court abolished the county court and the orphans' court and transferred most of the jurisdiction of the county court to the court of ...