Title 9 — Title 9
0 chapters · 1,298 sections in this title.
Ala. Code § 9-13-60 Unauthorized Cutting, Removal, Transportation, Etc., of Timber or Other
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Forest Products. (a) It is unlawful for any person or persons to do any of the following: (1) Willfully and knowingly cut, kill, destroy, girdle, chop, chip, saw or otherwise damage timber or forest products not his own or without authority of the legal owner. (2) Willfully and k…
Ala. Code § 9-13-61 Charges in Affidavits, Informations or Indictments Under Article; Proof of
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Title, Etc. In any affidavit, information or indictment under this article, the person or persons accused may be charged with commencing or conspiring to commence at some particular time to commit any of the acts hereby made punishable and of continuing to commit the same at dive…
Ala. Code § 9-13-62 Liability
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Any person or entity who damages, destroys, cuts, or removes timber or other forest products not owned by that person or without the authority of the legal owner, and any person or entity who shall supervise any other person in so doing, regardless of whether the act was done kno…
Ala. Code § 9-13-63 Record of Purchases, Etc., of Manufactured or Semimanufactured
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Forest Products; Provision of False Information to Purchasers, Etc.; Failure to Maintain Record, Etc. Any person, firm, or corporation buying, contracting to buy, or otherwise acquiring logs, poles, piling, crossties, pulpwood, veneer bolts, stave bolts, or other unmanufactured o…
Ala. Code § 9-13-64 Powers of State Forestry Commission Employees as to Enforcement of
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Article, Etc. (Repealed by Act 2026-402) [Effective until October 1, 2026.] THIS SECTION WAS REPEALED BY ACT 2026-402, EFFECTIVE OCTOBER 1, 2026. All employees of the State Forestry Commission shall have the powers of peace officers in the enforcing of the provisions of this arti…
Ala. Code § 9-13-65 Disposition of Fines
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All fines collected from violations of Sections 9-13-60 and 9-13-63 shall go to the Alabama Forestry Commission Fund. History: (Acts 1939, No. 626, p. 993, §6; Code 1940, T. 8, §218(6).)
Ala. Code § 9-13-7 Forest Fire Wardens - Right of Entry Upon Lands for Construction of
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Fire Lines, Etc. (Repealed by Act 2026-402) [Effective until October 1, 2026.] THIS SECTION WAS REPEALED BY ACT 2026-402, EFFECTIVE OCTOBER 1, 2026. Persons so appointed as forest wardens shall be empowered to enter any lands and to construct thereon fire lines, fire lanes or fir…
Ala. Code § 9-13-8 Forest Fire Wardens - Issuance to and Use of Fire-Fighting Equipment
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(Repealed by Act 2026-402) [Effective until October 1, 2026.] THIS SECTION WAS REPEALED BY ACT 2026-402, EFFECTIVE OCTOBER 1, 2026. At the discretion of the State Forester, such forest fire wardens may be issued fire- fighting equipment from such equipment as may be available for…
Ala. Code § 9-13-80 Definitions
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The following words, terms, and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (2) CONCENTRATION Y…
Ala. Code § 9-13-81 Levy of Severance Tax; Lien Upon Forest Products, Etc., for Payment of
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Tax. To provide further for conservation of the natural resources of the state by protection of the state’s forests and development of the forestry program, there is levied and shall be collected as provided in this article a privilege tax on every person who owns timber prior to…
Ala. Code § 9-13-82 Rates; Additional Taxes; Exemption; Legislative Intent
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(a) The measure of the forest products severance tax is at the following rates: (1) On pine logs severed in Alabama and delivered to a manufacturer, processor, or concentration yard in Alabama, the rate shall be $0.10 per ton (2,000 pounds). On pine logs severed in Alabama for tr…
Ala. Code § 9-13-83 Exemptions from Taxes
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The taxes levied by this article shall not apply to nor shall such taxes be required of those individual owners of timber who occasionally sever or cut the same from their own premises to be utilized by them in the construction or repair of their own structures, buildings or impr…
Ala. Code § 9-13-84 Payment and Disposition of Taxes Generally; Special State Forestry
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Fund; Appropriation of Tax Receipts for Use of State Forestry Commission. (a) The taxes imposed by this article, and any other taxes imposed on the severance of forest products, shall be due and payable quarterly to the department and, when collected, shall be paid by the departm…
Ala. Code § 9-13-85 Expenditures for Forest Protection
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Repealed by Act 2017-301, § 4, effective July 1, 2017. History: (Acts 1945, No. 169, p. 285, §6; Acts 1967, No. 763, p. 1619, §1.)
Ala. Code § 9-13-86 Filing of Quarterly Reports and Payment of Taxes - Manufacturers and
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Processors; Payment of Taxes. Every manufacturer and processor, within 30 days after the expiration of each quarter annual period expiring, respectively, shall on the last day of March, June, September, and December of each year, file with the department a statement under oath, o…
Ala. Code § 9-13-87 Filing of Quarterly Reports and Payment of Taxes - Producers of Forest
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Products Shipping, Etc., Same Out of State in Unmanufactured Condition. Every producer of forest products who shall ship the same out of the State of Alabama in an unmanufactured condition or who shall sell such product for shipment outside the State of Alabama in an unmanufactur…
Ala. Code § 9-13-88 Recordkeeping Requirements
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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 d…
Ala. Code § 9-13-9 Forest Fire Wardens - Compensation. (Repealed by Act 2026-402)
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[Effective until October 1, 2026.] THIS SECTION WAS REPEALED BY ACT 2026-402, EFFECTIVE OCTOBER 1, 2026. The State Forester, with the approval of the state merit board, shall have the power to provide for the compensation to be received by such forest fire wardens if, in his judg…
Ala. Code § 9-13-90 Failure to Make Reports or Maintain Records
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Any person subject to the provisions of this article who shall fail to make the reports or any of them as required by this article or who shall fail to keep the records as required by this article shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than…
Ala. Code § 9-13-93 When Taxes Delinquent
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The taxes provided in this article shall become delinquent after the date fixed for the filing of the quarter annual report to be filed with the department. History: (Acts 1945, No. 169, p. 285, §28; Act 2017-301, §1.)
Ala. Code § 9-13-99 Lien Upon Property for Payment of Taxes, Interest and Penalties
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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 t…