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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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9-13-87
Section 9-13-87 Filing of quarterly reports and payment of taxes - Producers of forest
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 unmanufactured
condition shall, within 30 days after the expiration of each quarter annual period expiring,
respectively, on the last day of March, June, September and December of each year, file with
the Department of Revenue a statement under oath, on forms prescribed by the Department of
Revenue, showing the kinds of forest products and the gross quantity thereof severed from
the soil in Alabama and shipped or sold for shipment to points outside the State of Alabama
in an unmanufactured condition, the county or counties in which such products were severed
from the soil and such other reasonable and necessary information pertaining...
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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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40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied
pursuant to this article, less an amount to cover the expenses of administration and collection
and one-half of all interest and penalties collected, as provided in subsection (b) of Section
40-13-57, shall be remitted quarterly to the governing body of the county from which the severed
material was severed within 60 days following the end of a calendar quarter along with a report
prepared by the department detailing how the amount remitted was determined. Notwithstanding
the above, the aggregate amount retained by the department to defray the expenses described
herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter
and shall be credited to its current service revenue. (b) The revenues remitted to a county
as provided in subsection (a) shall be deposited into a fund held and dispensed by the county
commission and designated as the severed material severance...
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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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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY.
Any individual, firm, company, partnership, association, corporation, receiver or trustee,
or any other group or combination acting as a unit, and the plural as well as the singular
number, unless the intention to give a more limited meaning is disclosed by the context. (2)
DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner
of Revenue of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the
following: a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection
(f), the tax imposed by this article shall be due and payable to the department monthly on
or before the 20th day of the month next succeeding each month during which the storage, use,
or other consumption of tangible personal property became taxable hereunder. (b) Every seller
or person engaged in making retail sales of tangible personal property for storage, use, or
other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently
or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name
called, an office, place of distribution, sales, or sample room or place, warehouse or storage
place, or other place of business; (2) Qualifies to do business or registers with the state
to collect the tax levied by this chapter; (3) Employs or retains under contract any representative,
agent, salesman, canvasser, solicitor, or installer operating in...
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