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2018 Georgia Code 12-4-54 | Car Wreck Lawyer

TITLE 12 CONSERVATION AND NATURAL RESOURCES

Section 4. Mineral Resources and Caves, 12-4-1 through 12-4-147.

ARTICLE 2 MINING AND DRILLING

12-4-54. Levying of severance tax.

  1. As used in this Code section, the term "extractor" means any person removing oil or gas from the ground pursuant to this part.
    1. A severance tax shall be levied on oil or gas removed from the ground in this state by an extractor as follows:
      1. Three cents per barrel of oil; and
      2. One cent per thousand cubic feet of gas.
    2. The Department of Revenue shall promulgate rules and regulations as necessary to implement and administer the provisions of this subsection and shall promulgate and make available forms for the use of extractors to assist in compliance with this subsection.
    1. In addition to the tax provided for in subsection (b) of this Code section, the governing authority of each county and each municipal corporation is authorized to provide by local ordinance or resolution for the levy, assessment, and collection of a severance tax on oil or gas removed from the ground by an extractor within the jurisdiction of such county or municipality as follows:
      1. An amount not to exceed nine cents per barrel of oil; and
      2. An amount not to exceed two cents per thousand cubic feet of gas.
    2. The severance tax provided for in paragraph (1) of this subsection shall be collected by the Department of Revenue in the same manner and under the same procedures as provided for pursuant to subsection (b) of this Code section on behalf of each county and municipality electing to exercise the powers conferred herein and shall be remitted to each such county and municipality accordingly.

(Code 1981, §12-4-54, enacted by Ga. L. 2018, p. 953, § 1/HB 205.)

Effective date.

- This Code section became effective May 8, 2018.

PART 3 S URFACE MINING

Cross references.

- Manner in which laws pertaining to permitting of dams and artificial barriers apply to barriers constructed in connection with or incidental to surface mining activities, § 12-5-376.

Obtaining rights of way for mining and quarrying purposes, § 44-9-70 et seq.

Law reviews.

- For article, "Georgia's Environmental Law: A Survey," see 23 Mercer L. Rev. 633 (1972). For article discussing regulation of selected activities to effect environmental planning, see 10 Ga. L. Rev. 53 (1975). For article surveying Georgia cases dealing with environment, natural resources, and land use from June 1977 through May 1978, see 30 Mercer L. Rev. 75 (1978).

JUDICIAL DECISIONS

Compliance with chapter required.

- This chapter establishes minimum regulations for surface mining that must be complied with throughout the state. Georgia Marble Co. v. Walker, 236 Ga. 545, 224 S.E.2d 394 (1976) (see O.C.G.A. Ch. 4, T. 12).

Chapter does not prohibit different or more restrictive requirements by a political subdivision than those called for by this part and rules promulgated thereunder by the department. Georgia Marble Co. v. Walker, 236 Ga. 545, 224 S.E.2d 394 (1976) (see O.C.G.A. Ch. 4, T. 12).

Name in which suits by Environmental Protection Division to be brought.

- Although Ga. L. 1968, p. 9 (see O.C.G.A. Pt. 3, Art. 2, Ch. 4, T. 12) and the regulations issued thereunder give the Environmental Protection Division a limited power to bring lawsuits, the director is not authorized to sue in the director's own name. Moreover, former Code 1933, § 43-1406 (see O.C.G.A. § 12-4-75) provides that bonds be made payable to the Governor, and that the Governor must sue to enforce the bonds. Thus, the division is merely the alter ego of the state. Busbee v. Continental Ins. Co., 526 F. Supp. 1243 (N.D. Ga. 1981).

OPINIONS OF THE ATTORNEY GENERAL

Legislative intent.

- This part does not indicate with clarity a legislative purpose to impose criminal liability on a corporation. 1970 Op. Att'y Gen. No. 70-155 (see O.C.G.A. Pt. 3, Art. 2, Ch. 4, T. 12).

"Affected land" includes lands used as a spoil area beyond an actual mining pit location and lands previously affected by surface mining operations and subjected to additional excavation of minerals or deposition of spoilage. 1969 Op. Att'y Gen. No. 69-291.

Surface mining exists where a landowner sells topsoil, fill dirt, or sand to the public in the regular operation of business. 1969 Op. Att'y Gen. No. 69-196.

Landowner who retains continuous possession of a borrow area and sells minerals loaded therefrom by the vendee is engaged in surface mining. 1969 Op. Att'y Gen. No. 69-197.

Attachment of prejudice to employee's record.

- Commissioner of conservation (now commissioner of natural resources) decides who has the specific authority to attach prejudice to the record of an employee separated from a division of the Department of Mines, Mining, and Geology (now Department of Natural Resources). 1971 Op. Att'y Gen. No. 71-62.

Applicability of this part.

- Provisions of this part do not apply to counties and municipalities of the state but this exemption attaches only when the particular political subdivision of the state is itself the "operator" of a surface mine within the definition of this part. 1969 Op. Att'y Gen. No. 69-242 (see O.C.G.A. Pt. 3, Art. 2, Ch. 4, T. 12).

Operator who contracts with the State Highway Department (now Department of Transportation) to construct, repair, or maintain public roads is relieved of the other provisions of Ga. L. 1968, p. 9 (see O.C.G.A. Pt. 3, Art. 2, Ch. 4, T. 12) by Ga. L. 1968, p. 9, § 12 (see O.C.G.A. § 12-4-82), but this exemption is limited strictly to those operations which are carried out in performance of that particular contract. 1968 Op. Att'y Gen. No. 68-406.

Part has very limited applicability to mining of materials normally covered by natural surface waters including any normal type dredging operation. 1970 Op. Att'y Gen. No. 70-33 (see O.C.G.A. Pt. 3, Art. 2, Ch. 4, T. 12).

Exemptions for disabled veterans inapplicable to licensing requirements of this part.

- Exemptions of former Code 1933, § 84-2011 (see O.C.G.A. § 43-12-1), authorizing disabled veterans to engage in business activities without licenses, did not apply to licenses issued by the Surface Mined Land Use Board (now Environmental Protection Division) as provided for in Ga. L. 1968, p. 9, § 6 (see O.C.G.A. § 12-4-75). 1970 Op. Att'y Gen. No. 70-136.

Mining operator cannot circumvent licensing provisions of this part by conducting all or a portion of mining operations through a number of independent contractors. 1968 Op. Att'y Gen. No. 68-390 (see O.C.G.A. Pt. 3, Art. 2, Ch. 4, T. 12).

Liability for violation of this part.

- Corporations will be criminally responsible for acts or omissions constituting violations of this part if, but only if, the activities constituting the crime were authorized, requested, commanded, performed, or recklessly tolerated by either the board of directors or by an officer or other agent of comparable authority acting within the scope of the corporate officer's or board member's authority on behalf of the corporation. 1970 Op. Att'y Gen. No. 70-155.

RESEARCH REFERENCES

ALR.

- Statutory or contractual obligation to restore surface after strip or other surface mining, 1 A.L.R.2d 575.

Grant, reservation, or lease of minerals and mining rights as including, without expressly so providing, the right to remove the minerals by surface mining, 70 A.L.R.3d 383.

Validity and construction of statutes regulating strip mining, 86 A.L.R.3d 27.

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