Code of Alabama
Article 4 - Forest Products Privilege and Severance Taxes.
Section 9-13-99 - Lien Upon Property for Payment of Taxes, Interest and Penalties.

The taxes together with interest and penalties imposed by this article shall be a lien upon the property of any person subject to the provisions of this article, and the provisions of the revenue laws of the State of Alabama applying to liens for license taxes shall apply fully to the taxes levied by this article.

Structure Code of Alabama

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 9-13-84

Section 9-13-85 - Expenditures for Forest Protection.

Section 9-13-86 - Filing of Quarterly Reports and Payment of Taxes - Manufacturers and Processors; Payment of Taxes.

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.

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 9-13-103 - Proceedings as to Persons Designing to Engage in Acts Prejudicial to Collection of Taxes, Etc.

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.

Section 9-13-108 - Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products.

Section 9-13-109 - Legislative Findings.

Section 9-13-110 - Legislative Intent.