Code of Alabama

Ala. Code § 9-13-48 (2026)

Lien on Timber for Payment of Privilege Taxes; Collection of Other Taxes, Etc.

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

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The state shall have a lien upon the timber on land designated as auxiliary state forests for the payment of the privilege tax provided for in this article, and no other privilege or other tax, except that provided for in this section, shall be collected by or for the state or any subdivision thereof.

(Acts 1923, No. 486, p. 638, §9; Code 1923, §1002; Code 1940, T. 8, §199.)