Alabama § 9-13-108 Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products

Alabama Statutes

§ 9-13-108 — Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products

Alabama § 9-13-108

Title 9Conservation and Natural Resources

Ch. 13Forests and Forest Products

Art. 4Forest Products Privilege and Severance Taxes

This text of Alabama § 9-13-108 (Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 9-13-108 (2026).

Text

Any and all taxes upon the excise or privilege of severing or manufacturing of forest products shall inure to the State of Alabama and shall be exercised only in a uniform, statewide tax. No tax shall be levied by local law or by any political subdivision of the state, including counties, cities, special taxing authorities, or other taxing instrumentalities, upon the excise or privilege of severing or manufacturing of forest products in Alabama.

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Any and all taxes upon the excise or privilege of severing or manufacturing of forest products shall inure to the State of Alabama and shall be exercised only in a uniform, statewide tax. No tax shall be levied by local law or by any political subdivision of the state, including counties, cities, special taxing authorities, or other taxing instrumentalities, upon the excise or privilege of severing or manufacturing of forest products in Alabama.