Browse 47,997 source-backed statutes, open stored provisions and move directly into source-grounded legal research.
47,997 statutes · page 2366 of 2400
United States — Alabama legislation
20 statutes shown from 47,997 source-backed records
A person or entity that unlawfully damages or removes timber or forest products, or supervises that conduct, is liable to the owner for double fair market value.
Buyers of specified forest products must keep a written record of each purchase in the state, keep it available for at least three years, and make it available to the State Forestry Commission during business hours.
State Forestry Commission employees are given peace-officer powers to enforce the article, may enter lands, and may do necessary work without trespass or damage liability; the section is repealed effective October 1, 2026.
Fines collected from violations of Sections 9-13-60 and 9-13-63 must be paid into the Alabama Forestry Commission Fund.
Forest wardens appointed under this section may enter lands and do fire-control work, and they are not liable for trespass or related damages.
This section was repealed effective October 1, 2026. Before that, the State Forester could decide whether forest fire wardens were issued fire-fighting equipment, and the equipment could be used only to suppress forest fires.
This section defines terms used in the article, including commissioner, concentration yard, department, forest products, manufacturer, person, processor, producer, sever, and taxpayer.
This provision imposes a forest products severance tax on people who own timber before severance and cut timber or other forest products in the state for sale, profit, or commercial use.
This provision sets forest products severance tax rates and a related manufacturers tax, and it creates an exemption for certain fuel chips and for manufacturers who obtain the required certificate.
Certain timber owners are exempt from these taxes when they cut timber from their own land for their own construction, home use, or processing farm products.
The taxes covered by this provision are due quarterly, paid to the department, sent to the State Treasury, and credited to a special forestry fund.
This provision was repealed effective July 1, 2017.
Manufacturers and processors must file sworn quarterly reports with the department and pay the applicable taxes on time; if certain wood products go to a concentration yard, the yard owner must report and pay the tax instead.
Producers of forest products that ship unmanufactured products out of Alabama, or sell them for out-of-state shipment, must file a sworn quarterly statement with the Department of Revenue and pay the taxes due when the report is filed.
Certain manufacturers, processors, producers, and concentration yards must keep suitable tax records, retain them for three years, and make them available for examination by the department or its authorized agent.
The State Forester may set compensation for forest fire wardens, but only with approval from the state merit board, when the Forester believes it is necessary.
A person covered by this article must make the required reports and keep the required records, or face misdemeanor treatment and a fine.
Taxes covered by this article become delinquent after the filing date set for the quarter annual report to the department.
Taxes, interest, and penalties imposed by this article become a lien on the property of any person covered by the article.
This section defines the words “park,” “monument and historic site,” “parkway,” and “land” for this chapter, unless the context clearly indicates otherwise.
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