It shall be the duty of every manufacturer and processor in this state and of every producer who shall ship forest products out of the State of Alabama in an unmanufactured condition and of every concentration yard where any logs, pulpwood, or inwoods pulpwood chips are sold or delivered to it to keep and preserve suitable records with the items separated into the various items on which privilege taxes are levied in this article, and other books or accounts as may be necessary to determine the amount of taxes for which he or she is liable under this article. The books and records shall be kept and preserved for a period of three years, and all records shall be open for examination at any time by the department or its duly authorized agent.
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.