Code of Alabama - Title 9: Conservation and Natural Resources - Section 9-13-108 - Taxes upon the excise or privilege of severing or manufacturing of forest products

Section 9-13-108 - Taxes upon the excise or privilege of severing or manufacturing of forest products.

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.

(Acts 1988, 1st Ex. Sess., No. 88-842, p. 315, §2; Act 2017-301, §1.)

Last modified: May 3, 2021