™Your Policy Risk Impact Agent
34 chapters · 1,222 sections in this title.
Ala. Code § 9-13-81 Levy of Severance Tax; Lien Upon Forest Products, Etc., for Payment of Tax
1.3K chars
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 seve…
Ala. Code § 9-13-82 Rates; Additional Taxes; Exemption; Legislative Intent
4.9K chars
(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
0.4K chars
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 Fund; Appropriation of Tax Receipts for Use of State Forestry Commission
2.0K chars
(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 department into the State Treasury. When so paid into the State Treasury, all suc…