Alabama § 45-41-245 - Severance Tax on Rock Quarried in County.
Full text of Alabama Code of Alabama § 45-41-245 — Severance Tax on Rock Quarried in County., with citation guidance and answers to common questions.
§ 45-41-245. Severance Tax on Rock Quarried in County.
(a) The County Commission of Lee County may levy a tax, not to exceed ten cents ($.10) per ton, on each ton or cubic yard of rock quarried in the county.
(b) The proceeds of any tax levied under this section shall be used for county road and bridge repair and maintenance with priority going to roads and bridges in the vicinity of quarries and associated plants.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-41-245
What does Code of Alabama § 45-41-245 cover?
Section 45-41-245 ("Severance Tax on Rock Quarried in County.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-41-245?
A common citation format is "Code of Alabama § 45-41-245" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-41-245 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.