Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
Section 9-17-156 - Exemption from Taxation and Certain Gas Deemed Injected — Alabama Law | CourtGPT
  1. Home/
  2. Laws/
  3. Alabama/
  4. Title 9 - Conservation and Natural Resources/
  5. Chapter 17 - Oil and Gas/
  6. Article 6 - Underground Gas Storage/
  7. Division 1 - General Provisions/
  8. Section 9-17-156 - Exemption from Taxation and Certain Gas Deemed Injected
Alabama Legal Code

Section 9-17-156 - Exemption from Taxation and Certain Gas Deemed Injected

Ask AI about this
No storage operator shall be subject to any privilege or other tax on production, severance, extraction or withdrawal of gas that has been injected into a storage facility when such gas is extracted or withdrawn from such storage facility, and, specifically, no such gas shall be subject to taxation under the provisions of Sections 9-17-25 through 9-17-31 or under the provisions of Article 1, Chapter 20 of Title 40. All hydrocarbons extracted or withdrawn from the underground reservoir which were not injected, including any oil, condensate or natural gas liquids, shall be subject to applicable severance taxes under Sections 9-17-25 through 9-17-31 and under Article I, Chapter 20 of Title 40.

Source: https://alison.legislature.state.al.us/code-of-alabama?section=9-17-156· Version 2026