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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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9-13-88
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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9-13-80
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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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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40-20-3
Section 40-20-3 Tax levied upon producers in proportion to ownership at time of severance;
by whom tax paid; lien. (a) The privilege tax hereby imposed is levied upon the producers
of such oil or gas in the proportion of their ownership at the time of severance, but, except
as otherwise herein provided, the tax shall be paid by the person in charge of the production
operations, who is hereby authorized, empowered, and required to deduct from any amount due
to producers of such production at the time of severance the proportionate amount of the tax
herein levied before making payments to such producers. The tax shall become due and payable
as provided by this article and such tax shall constitute a first lien upon any of the oil
or gas so produced when in the possession of the original producer or any purchaser of such
oil or gas in its unmanufactured state or condition. In the event the person in charge of
production operations or the purchaser fails to pay the tax, then the department...
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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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9-13-86
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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40-25-2.1
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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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, 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) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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