There is a newer version of the Code of Alabama
2015 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 privilege tax upon processors of or manufacturers using forest products; taxation of round wood pulpwood converted into chips.
- Section 9-13-83 - Exemptions from taxes.
- Section 9-13-84 - Payment and disposition of taxes generally; Special State Forestry Fund; appropriation of tax receipts for use of State Forestry Commission.
- Section 9-13-85 - Expenditures for forest protection.
- Section 9-13-86 - Filing of quarterly reports and payment of taxes - Manufacturers of forest products or owners of concentration yards; failure or refusal to collect tax from seller; refunds, etc., of tax collected from seller; penalties.
- 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 - Maintenance of records, books and accounts by manufacturers, concentration yards and producers shipping forest products out of state in unmanufactured condition.
- 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, processing, or manufacturing of forest products.
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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