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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
in Pounds Additional Amount 0 to 8,000 $2.30 8,001 to 10,000 17.50 10,001 to 12,000 52.50 12,001
to 18,000 85.00 18,001 to 26,000 117.50 26,001 to 33,000 150.00 33,001 to 42,000 260.00 42,001
to 55,000 292.50 55,001 to 64,000 325.00 64,001 to 73,280 357.50 73,281 to 80,000 407.50 80,001
or over 445.00 The total amount of the annual license tax and registration fee shall be limited
with respect to trucks or truck tractors owned and used by a farmer for transporting farm
products or the personal property of the farmer for use on his or her farm to a maximum
of thirty dollars ($30) where the gross vehicle weight of the truck does not exceed 30,000
pounds; to a maximum of eighty-five dollars ($85) where the gross vehicle weight of the truck
exceeds 30,000 pounds, but does not exceed 42,000 pounds; and to a maximum of two hundred
fifty dollars ($250) where the gross vehicle weight of the truck or truck tractor is up to
and including the class currently designated 80,001 pounds or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-248.htm - 11K - Match Info - Similar pages
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
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 personal property, regardless of the place of sale or the fact
that delivery may be made outside the county, except that no tax shall be due on any such
minerals that are sold to a purchaser for use outside the state provided such minerals are
not transported on public roads in Alabama. Records relating to minerals purchased for use
outside the state, including method of delivery, shall be available for verification and audit
purposes to the department and the department shall make the records...
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