Code of Alabama
Chapter 13 - Forests and Forest Products.
Article 4 - Forest Products Privilege and Severance Taxes.

Section 9-13-80 - Definitions. - The following words, terms, and phrases, when used in this...

Section 9-13-81 - Levy of Severance Tax; Lien Upon Forest Products, etc., for Payment of Tax. - To provide further for conservation of the natural resources of...

Section 9-13-82 - Rates; Additional Taxes; Exemption; Legislative Intent. - (a) The measure of the forest products severance tax is...

Section 9-13-83 - Exemptions From Taxes. - The taxes levied by this article shall not apply to...

Section 9-13-84 - (a) The taxes imposed by this article, and any other...

Section 9-13-85 - Expenditures for Forest Protection. - Repealed by Act 2017-301, § 4, effective July 1, 2017.

Section 9-13-86 - Filing of Quarterly Reports and Payment of Taxes - Manufacturers and Processors; Payment of Taxes. - Every manufacturer and processor, within 30 days after the expiration...

Section 9-13-87 - Filing of Quarterly Reports and Payment of Taxes - Producers of Forest Products Shipping, etc., Same Out of State in Unmanufactured Condition. - Every producer of forest products who shall ship the same...

Section 9-13-88 - Recordkeeping Requirements. - It shall be the duty of every manufacturer and processor...

Section 9-13-90 - Failure to Make Reports or Maintain Records. - Any person subject to the provisions of this article who...

Section 9-13-93 - When Taxes Delinquent. - The taxes provided in this article shall become delinquent after...

Section 9-13-99 - Lien Upon Property for Payment of Taxes, Interest and Penalties. - The taxes together with interest and penalties imposed by this...

Section 9-13-103 - Proceedings as to Persons Designing to Engage in Acts Prejudicial to Collection of Taxes, Etc. - If the department finds that a person liable for taxes...

Section 9-13-104 - Reports of Transporters of Forest Products - Required. - When requested by the department, all transporters of forest products...

Section 9-13-105 - Reports of Transporters of Forest Products - Failure to Make Report. - The failure of any person to make the transporter's report...

Section 9-13-106 - Payment of Taxes by Counties or Municipalities Purchasing Forest Products. - When the governing body of any county or municipality in...

Section 9-13-107 - Forest Products to Which Taxes Imposed by Article Applicable. - The taxes imposed by this article shall apply to any...

Section 9-13-108 - Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products. - Any and all taxes upon the excise or privilege of...

Section 9-13-109 - Legislative Findings. - (a) The Legislature finds and declares that the intent of...

Section 9-13-110 - Legislative Intent. - It is the intent of the Legislature that the forest...