When requested by the department, all transporters of forest products out of, within or across the State of Alabama shall be required to furnish the department, under oath and upon forms prescribed by the department, any and all information relative to the transportation of forest products, and the reports shall contain, in addition to other required information, the name of the shipper, the date of shipment, the quantity and type or character of the forest products, stated in units or measurements applicable to the forest products, the point of receipt or shipment, and the point of destination. In the case of common carriers using bills of lading or way bills prescribed or approved by the Interstate Commerce Commission, the common carriers shall only be required to keep the usual records at the office or offices in this state where the records are usually kept.
Structure Code of Alabama
Title 9 - Conservation and Natural Resources.
Chapter 13 - Forests and Forest Products.
Article 4 - Forest Products Privilege and Severance Taxes.
Section 9-13-80 - Definitions.
Section 9-13-81 - Levy of Severance Tax; Lien Upon Forest Products, etc., for Payment of Tax.
Section 9-13-82 - Rates; Additional Taxes; Exemption; Legislative Intent.
Section 9-13-83 - Exemptions From Taxes.
Section 9-13-85 - Expenditures for Forest Protection.
Section 9-13-88 - Recordkeeping Requirements.
Section 9-13-90 - Failure to Make Reports or Maintain Records.
Section 9-13-93 - When Taxes Delinquent.
Section 9-13-99 - Lien Upon Property for Payment of Taxes, Interest and Penalties.
Section 9-13-104 - Reports of Transporters of Forest Products - Required.
Section 9-13-105 - Reports of Transporters of Forest Products - Failure to Make Report.
Section 9-13-106 - Payment of Taxes by Counties or Municipalities Purchasing Forest Products.
Section 9-13-107 - Forest Products to Which Taxes Imposed by Article Applicable.