Alabama Statutes
§ 9-13-108 — Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products
Alabama·Title 9 Conservation and Natural Resources·Ch. 13 Forests and Forest Products·Art. 4 Forest Products Privilege and Severance Taxes
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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Alabama § 9-13-108 (Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1988, 1st Ex. Sess., No. 88-842, p. 315, §2; Act 2017-301, §1.)