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9-13-82
Section 9-13-82 Rates; additional taxes; exemption; legislative intent. (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 transport
out of the state, the rate shall be $0.10 per ton (2,000 pounds). (2) On all other species
of logs severed in Alabama and delivered to a manufacturer, processor, or concentration yard
in Alabama, the rate shall be $0.065 per ton (2,000 pounds). On all other species of logs
severed in Alabama for transport out of the state, the rate shall be $0.065 per ton (2,000
pounds). (3) On pulpwood, $0.10 per ton (2,000 pounds) on pulpwood severed in Alabama and
delivered to the manufacturer, concentration yard, or processor. On pulpwood transported out
of the state, $0.10 per ton (2,000 pounds) for pulpwood severed in Alabama. (4) On pilings...
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9-13-80
Section 9-13-80 Definitions. 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 YARD. A place where logs, pulpwood, or inwoods
pulpwood chips severed in Alabama are brought or received within the State of Alabama in a
green or rough form or condition for resale to processors or manufacturers or for shipment
out of state. (3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) FOREST
PRODUCTS. Logs, pulpwood, poles, pilings, inwoods pulpwood chips, and stumpwood (tarwood).
(5) MANUFACTURER. As applied to logs suitable for manufacture into lumber, plywood, veneer,
or other solid wood product, the person who operates the sawmill or plant in which the products
are manufactured; as applied to pulpwood, the person who operates the paper or pulp mill,...
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9-13-109
Section 9-13-109 Legislative findings. (a) The Legislature finds and declares that the
intent of Act 2017-301 is to simplify and clarify existing language used to calculate and
collect forest product severance taxes and forest product manufacturing taxes and to ensure
that these taxes are levied and paid only once. In furtherance of that intent, the Legislature
finds that Act 2017-301 clarifies all of the following: (1) Before July 1, 2017, if a manufacturer
paid forest products severance tax utilizing a formula to convert from the weight of delivered
logs to an estimate of volume based on either board measure lumber tally or log scale (Doyle
Rule) for the purposes of determining the amount of forest products severance tax to be paid,
then no additional forest products severance tax shall be due on the products produced from
that log including the parts of the logs that are converted to residual pulpwood chips. (2)
Before July 1, 2017, if any manufacturer collected and paid forest...
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9-13-86
Section 9-13-86 Filing of quarterly reports and payment of taxes - Manufacturers and
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, on
forms prescribed by the department, showing the kinds of forest products and the gross quantity
of each manufactured during the preceding quarter annual period by the manufacturer or processor,
showing the county or counties in which such products were severed from the soil and showing
the gross quantity, if any, of such forest products severed from soil outside the State of
Alabama and such other reasonable and necessary information pertaining thereto as the department
may require for the proper enforcement of this article. At the time of rendering such quarter
annual reports, the manufacturer or processor shall pay to the...
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40-12-248
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
(a) For each truck or truck tractor using the public highways of this state, annual license
taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall
be charged. For the purposes of this section, the term "gross vehicle weight"
shall mean the empty weight of the truck or truck tractor plus the heaviest load to be carried
and, in the case of combinations, shall be deemed to include also the empty weight of the
heaviest trailer with which the power unit shall be placed in combination, plus the heaviest
load to be carried. No tolerance or margin of error shall be allowable under this section,
except as provided in subsection (b). (b) For each truck or truck tractor using the public
highways of this state, the annual license taxes and registration fees herein imposed (i)
shall consist of the base amount applicable to the truck or truck tractor under the schedule...
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9-13-81
Section 9-13-81 Levy of severance tax; lien upon forest products, etc., for payment
of 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 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...
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9-13-88
Section 9-13-88 Recordkeeping requirements. 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 delivered to it to keep and preserve
suitable records with the items separated into the various items on which privilege taxes
are levied in this article, and other books or accounts as may be necessary to determine the
amount of taxes for which he or she is liable under this article. The books and records shall
be kept and preserved for a period of three years, and all records shall be open for examination
at any time by the department or its duly authorized agent. (Acts 1945, No. 169, p. 285, §9;
Acts 1953, No. 695, p. 948, §3; Act 2017-301, §1.)...
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9-13-84
Section 9-13-84 Payment and disposition of taxes generally; Special State Forestry 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 department
into the State Treasury. When so paid into the State Treasury, all such taxes shall be credited
by the Treasurer to a special fund which is hereby created and which shall be known as the
Special State Forestry Fund of the State of Alabama, which fund shall be disbursed under the
supervision of the State Forester, subject to the restrictions embodied in this article, for
the purpose of carrying out the statewide forestry program as provided by law and for no other
or different purposes. Not less than 85 percent of the taxes collected under and by virtue
of this article shall be expended for forest protection. No portion of the...
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45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement;
construction of section. (a) When used in this section, unless the context plainly
indicates otherwise, the following words and phrases shall have the meanings respectively
ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation,
association, or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise
taking or removing from the soil within the county. (3) TON. A short ton of 2,000 pounds.
(b) Any laws to the contrary notwithstanding, the county governing body of Etowah County is
authorized and empowered to levy and collect a county excise and privilege tax on every person
severing coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of
the coal severed. The tax levied shall be in addition to all other taxes heretofore levied
and imposed by law. (c) The proceeds collected pursuant to this section shall be...
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40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision
(9) of Section 40-13-51 shall not include lime or limestone used for agricultural purposes
or for pollution control or abatement purposes, nor rock dust used for settling coal dust
in underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
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