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State Mineral Law

Mineral Rights in Alabama: The Law

Mineral rights in Alabama are governed by Alabama property and oil and gas law and regulated by the State Oil and Gas Board of Alabama (OGB). Whether a severed interest can lapse from non-use, how oil and gas production is taxed, and how land is legally described all follow Alabama-specific rules — set out below with the Alabama authorities that govern them.

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The regulator: State Oil and Gas Board of Alabama

The State Oil and Gas Board of Alabama regulates oil and gas in the state, and its records are the corroborating source we check on every Alabama evaluation. OGB.

Alabama has no dormant mineral act

A severed Alabama mineral or royalty interest does not lapse, revert, or vest in the surface owner from non-use, however many decades pass, and there is no statutory notice-and-claim preservation filing to make. Alabama also has no general marketable record title act. Severed minerals can in principle be lost by adverse possession of the mineral estate itself, which requires actual, notorious, exclusive, continuous, and hostile possession of the minerals for the statutory period — surface use alone does not suffice.

See which states do have a dormancy deadline.

Alabama stacks two levies — and you bear your share of both

Alabama collects a privilege tax and a production tax together on one return. Most onshore production carries 6% privilege plus 2% production for 8% combined; the statutory onshore maximum is 10%. The tax is levied on producers in proportion to their ownership at severance, so a royalty owner bears a proportionate share:

Reduced 3% and 2% privilege tiers apply to wells permitted in defined statutory windows, and an 8% privilege rate applies to categories outside the post-1988 onshore rules. Offshore rates are separate and are not stated here because the Department publishes conflicting figures for deep-offshore production. Confirm your own position with a CPA — this is published reference, not tax advice.

  • Privilege tax — onshore wells permitted on or after 7/1/1988: 6% of gross value at the point of production
  • Privilege tax — wells at 25 bbl/day or less (200 MCF/day for gas), and enhanced recovery: 4% of gross value
  • Production tax (separate Title 9 levy) — all other production: 2% of gross value

Alabama exempts mineral interests from ad valorem tax entirely

Alabama inverts the bargain mineral owners know from Texas and Oklahoma. Producing mineral rights, leases in production, and oil or gas under producing properties are exempt from all state, county, and municipal ad valorem taxation, and the exemption extends to an entire Board-established drilling unit on production from any one well. Non-producing severed interests — including royalty interests — are separately exempted from all state, county, municipal, school-district, and other district ad valorem tax. The trade is a one-time mineral documentary tax paid at recording, running a few cents per mineral or royalty acre depending on the primary term.

Section-township-range — across two meridians

Alabama is a rectangular-survey state, but unusually for its size it is surveyed from two principal meridians: the Huntsville Meridian governs the northern district and the St. Stephens Meridian the southern. The two systems abut across mid-state, producing an irregular junction where closure gaps and odd fractional sections should be expected. Metes-and-bounds calls should be anticipated inside the Spanish and British colonial land grants along the Mobile-Tensaw and lower Tombigbee corridor.

Where oil and gas is produced in Alabama

Oil and gas activity in Alabama is concentrated in these plays and basins:

  • Black Warrior Basin — Northwest Alabama — the state's Paleozoic basin and coalbed methane province, with thousands of shallow CBM wells across Tuscaloosa, Jefferson, Pickens, Fayette, and neighboring counties.
  • Mississippi Interior Salt Basin (Alabama portion) — Southwest Alabama — the Jurassic Smackover trend producing from 12,000 to 20,000 feet across Escambia, Conecuh, Monroe, Choctaw, Clarke, and Washington.
  • Mobile Bay / Norphlet — Offshore and state waters — the largest natural gas field east of the Mississippi. Note this sits on state-owned submerged lands, so that royalty flows to the state rather than to private owners.
  • Citronelle and Gilbertown fields — Mobile and Choctaw counties — Alabama's only giant oil field and its 1944 discovery field, both still active.

What this means for Alabama mineral owners

The facts above — who regulates, whether an idle interest can lapse, how production is taxed, and how land is described — are the Alabama-specific rules that shape what you own and how it is protected. For the doctrines behind them see oil and gas law and the rule of capture; to compare states, see mineral rights by state. Buckhead Energy buys Alabama mineral and royalty interests and prices them on the same regulator and production records described here. This is educational background, not legal advice; Alabama oil and gas law is fact-specific, so consult a qualified Alabama attorney about your interest.

Related reading

Alabama Mineral Rights & Counties

Alabama Royalty Guide

Mineral Rights by State

Oil and Gas Law: An Overview

Oil & Gas Encyclopedia — all terms

Educational information only — not legal, tax, or investment advice. Consult a qualified attorney, CPA, or landman about your specific situation.

Frequently asked questions

Who buys mineral rights in Alabama?

Buckhead Energy buys mineral and royalty interests in Alabama — producing or non-producing — and prices them on the same public regulator and production records described here. Buckhead Energy is a direct buyer, not a broker: a free written offer, buyer-paid closing, and no commission.

Can I lose my mineral rights in Alabama for non-use?

A severed Alabama mineral or royalty interest does not lapse, revert, or vest in the surface owner from non-use, however many decades pass, and there is no statutory notice-and-claim preservation filing to make. Alabama also has no general marketable record title act.

Who regulates oil and gas in Alabama?

State Oil and Gas Board of Alabama. The State Oil and Gas Board of Alabama regulates oil and gas in the state, and its records are the corroborating source we check on every Alabama evaluation.

How are Alabama oil and gas royalties taxed?

Alabama collects a privilege tax and a production tax together on one return. Most onshore production carries 6% privilege plus 2% production for 8% combined; the statutory onshore maximum is 10%.

How is Alabama mineral property described?

Alabama is a rectangular-survey state, but unusually for its size it is surveyed from two principal meridians: the Huntsville Meridian governs the northern district and the St. Stephens Meridian the southern. The two systems abut across mid-state, producing an irregular junction where closure gaps and odd fractional sections should be expected.

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