9-13-47
Section 9-13-47 Appraisal of timber upon withdrawal of lands as state harvests, etc.; privilege
tax. Upon withdrawal of said lands or any part thereof as auxiliary state forests or harvesting
or other use of parts of timber on said land without withdrawing the land, the value of the
timber thereon shall be appraised separately in each county where such timber is located by
the Department of Revenue and the State Forestry Commission as of the date of such withdrawal
or harvesting, whereupon the owner of such timber shall pay as a privilege tax for the entry
and withdrawal of such lands as auxiliary state forests or for the harvesting of the timber
on such lands a sum of money equal to eight percent of the appraised value of the timber.
(Acts 1923, No. 486, p. 638, §1; Code 1923, §995; Acts 1935, No. 23, p. 38, §1; Acts 1935,
No. 500, p. 1078, §1; Code 1940, T. 8, §192; Acts 1945, No. 131, p. 132, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-47.htm - 1K - Match Info - Similar pages

9-13-46
Section 9-13-46 Withdrawing of lands as auxiliary state forests; harvesting or use of timber
without withdrawing of lands; payment of privilege tax generally. (a) Any owner of land designated
as auxiliary state forests may, after the lapse of five years from the designation of the
said lands as such, file with the State Forestry Commission an application in writing to withdraw
the same or any part thereof, and thereupon the value of the timber on the land desired to
be withdrawn shall be appraised and the privilege tax thereon computed as provided for in
this article; and, on the payment of said privilege tax, the State Forestry Commission shall
make an order withdrawing the same as an auxiliary state forest, a copy of which shall be
filed with the Department of Revenue, a copy entered in a book to be kept for that purpose
by the State Forestry Commission, a copy delivered to the said owner and a copy filed by the
State Forestry Commission at the cost of the owner in the probate office...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-46.htm - 1K - Match Info - Similar pages

9-13-44
Section 9-13-44 Designation of lands as auxiliary state forests - Contents of contracts. The
Governor may, at his discretion, upon designation of any lands as auxiliary state forests,
under the provisions of this article, on behalf of and in the name of the State of Alabama,
enter into a contract by and with the owner of said land and the successors and assigns of
said owner, the said covenant to run with the land that, in consideration of the devotion
of said land to reforestation and of the public benefits arising therefrom, the timber growing
on said land shall not be taxable nor assessed for taxation, directly or indirectly, or by
any authority, until said lands are withdrawn as auxiliary state forests and that only the
land upon which said timber is grown may be taxed or assessed for taxation during said period
and that, if said land is taxed or assessed for taxation, it shall be assessed and valued
as if the ownership of the timber had been severed from the ownership of the land;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-44.htm - 3K - Match Info - Similar pages

9-13-48
Section 9-13-48 Lien on timber for payment of privilege taxes; collection of other taxes, etc.
The state shall have a lien upon the timber on land designated as auxiliary state forests
for the payment of the privilege tax provided for in this article, and no other privilege
or other tax, except that provided for in this section, shall be collected by or for the state
or any subdivision thereof. (Acts 1923, No. 486, p. 638, §9; Code 1923, §1002; Code 1940,
T. 8, §199.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-48.htm - 788 bytes - Match Info - Similar pages

9-13-40
Section 9-13-40 Declaration of public policy; deferred taxation of timber on lands designated
as auxiliary state forests authorized and directed. It is the declared policy of the state
to encourage reforestation of cutover lands and timber culture generally; and to that end
and in consideration of the public benefits arising therefrom, the timber growing on lands
which shall hereafter be designated by the State Forestry Commission as auxiliary state forests
under the provision of this article shall not be taxable or assessed for taxation by any authority
from the time that said lands are so designated until they are withdrawn as auxiliary state
forests, and only the land on which said timber grows may be taxed or assessed for taxation
as if the ownership of the timber growing thereon had been severed from the ownership of the
land, and the valuation of the timber growing on auxiliary state forests shall not be included
in the valuation of the shares of stock in any domestic corporation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-40.htm - 2K - Match Info - Similar pages

45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages

37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages

9-13-43
Section 9-13-43 Designation of lands as auxiliary state forests - Inspection of lands; drafting
and execution of contracts. Upon the filing of such application, the State Forestry Commission
shall, as soon as practicable, inspect the said land or cause the same to be inspected by
the State Forester or some other competent and suitable person; and, if the State Forestry
Commission shall find said lands to be suited for forest culture, it shall certify that fact,
together with a copy of said application to the Governor, who shall, if he deems it advisable
to do so, thereupon cause the contract provided for in this article to be drawn by the Attorney
General, and, upon the execution of the same, by the owner of the land, the Governor shall
execute the same for and on behalf of and in the name of the State of Alabama. Said contract
shall be executed in quadruplicate. One copy shall be filed with the State Forestry Commission
and one with the Department of Revenue or body exercising its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-43.htm - 1K - Match Info - Similar pages

9-13-1
Section 9-13-1 Gifts of lands for state forests. The Governor may, upon the recommendation
of the State Forestry Commission, accept gifts of land to the state, the same to be held and
administered by the State Forestry Commission as state forests and to be so used as to demonstrate
the practical utility of timber culture. Such gifts must be absolute, except the mineral and
mining rights over and under said lands (but no reservation of any timber rights in connection
therewith) may be reserved and except for a stipulation that they be held and administered
as state forests; and the Attorney General shall see that all deeds of gift or other grants
to the state of land mentioned above are properly executed and convey good title before the
gift is accepted. (Acts 1923, No. 486, p. 638, §5; Code 1923, §991; Code 1940, T. 8, §188.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-1.htm - 1K - Match Info - Similar pages