Code of Alabama

Ala. Code § 9-13-107 (2026)

Forest Products to Which Taxes Imposed by Article Applicable.

✓ official Alabama Legislature (ALISON) text, current July 2026

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The taxes imposed by this article shall apply to any forest products severed from land owned by either the State of Alabama or the United States of America, where the forest products severed enter commercial channels of trade for competitive markets.

(Acts 1945, No. 185, p. 285, §24.)