Alabama § 9-17-156 - Exemption from Taxation and Certain Gas Deemed Injected.
Full text of Alabama Code of Alabama § 9-17-156 — Exemption from Taxation and Certain Gas Deemed Injected., with citation guidance and answers to common questions.
§ 9-17-156. Exemption from Taxation and Certain Gas Deemed Injected.
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severance, extraction or withdrawal of gas that has been injected into a storage facility when such gas is extracted or withdrawn from such storage facility, and, specifically, no such gas shall be subject to taxation under the provisions of Sections 9-17-25 through 9-17-31 or under the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 All hydrocarbons extracted or withdrawn from the underground reservoir which were not injected, including any oil, condensate or natural gas liquids, shall be subject to applicable severance taxes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: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 9-17-156
What does Code of Alabama § 9-17-156 cover?
Section 9-17-156 ("Exemption from Taxation and Certain Gas Deemed Injected.") 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 § 9-17-156?
A common citation format is "Code of Alabama § 9-17-156" (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 § 9-17-156 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.