LegalFix

Section 9-13-81 - Levy of severance tax; lien upon forest products, etc., for payment of tax.

AL Code § 9-13-81 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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 severance and engages or continues to engage in the state in the business of severing timber or any other forest products from the soil for sale, profit, or commercial use whether as owner, lessee, concessionaire, or contractor. The privilege tax imposed by this article is in addition to other taxes now levied and shall be known as the forest products severance tax. The tax, together with interest and penalties imposed by this article, shall be a lien upon the forest products so severed and upon the product or products manufactured therefrom until the tax imposed by this article with respect to such forest products shall have been paid or until such forest products or the products manufactured therefrom shall have been sold by the manufacturer thereof, but the lien of such tax shall not be enforceable against the bona fide purchaser from the manufacturer of any such forest products or of the products manufactured therefrom.

LegalFix

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
Section 9-13-81 - Levy of severance tax; lien upon forest products, etc., for payment of tax.