reglab/housing_qa huggingface dataset:
AL Code § 9-13-103 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 4 - Forest Products Privilege and Severance Taxes.|Section 9-13-103 - Proceedings as to Persons Designing to Engage in Acts Prejudicial to Collection of Taxes, Etc.

Section 9-13-103Proceedings as to persons designing to engage in acts prejudicial to collection of taxes, etc. If the department finds that a person liable for taxes under any provisions of this article designs quickly to depart from the state or to remove his property therefrom, or to conceal himself or his property therein or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect such tax unless such proceedings are brought without delay, the department shall cause notice of such finding to be given such person together with a demand for an immediate return and immediate payment of such taxes. Thereupon such taxes shall become immediately due and payable. If such person is not in default in making such return or paying any taxes prescribed by this article and furnishes evidence satisfactory to the department under regulations to be prescribed by the department that he will duly return and pay the taxes to which the department's finding relates, then such tax shall not be payable prior to the time otherwise fixed for payment. If such person fails to appear and make such showing, then the department shall make such assessment final and execution may immediately issue as is provided in this article. (Acts 1945, No. 169, p. 285, §23.)
AL Code § 9-13-104 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 4 - Forest Products Privilege and Severance Taxes.|Section 9-13-104 - Reports of Transporters of Forest Products - Required.

Section 9-13-104Reports of transporters of forest products - Required. When requested by the department, all transporters of forest products out of, within or across the State of Alabama shall be required to furnish the department, under oath and upon forms prescribed by the department, any and all information relative to the transportation of forest products, and the reports shall contain, in addition to other required information, the name of the shipper, the date of shipment, the quantity and type or character of the forest products, stated in units or measurements applicable to the forest products, the point of receipt or shipment, and the point of destination. In the case of common carriers using bills of lading or way bills prescribed or approved by the Interstate Commerce Commission, the common carriers shall only be required to keep the usual records at the office or offices in this state where the records are usually kept. (Acts 1945, No. 169, p. 285, §25; Act 2017-301, §1.)
AL Code § 9-13-105 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 4 - Forest Products Privilege and Severance Taxes.|Section 9-13-105 - Reports of Transporters of Forest Products - Failure to Make Report.

Section 9-13-105Reports of transporters of forest products - Failure to make report. The failure of any person to make the transporter's report provided for in Section 9-13-104 shall be punished by a fine of not less than $50.00 and not more than $500.00 for each offense. (Acts 1945, No. 169, p. 285, §26.)
AL Code § 9-13-106 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 4 - Forest Products Privilege and Severance Taxes.|Section 9-13-106 - Payment of Taxes by Counties or Municipalities Purchasing Forest Products.

Section 9-13-106Payment of taxes by counties or municipalities purchasing forest products. When the governing body of any county or municipality in the state shall purchase any forest products upon which the privilege taxes imposed by this article have not been paid, then the said governing body of said county or municipality shall withhold from the purchase price the amount of the taxes due and shall remit it to the Department of Revenue in the same manner as is required of other taxpayers. (Acts 1945, No. 169, p. 285, §27.)
AL Code § 9-13-107 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 4 - Forest Products Privilege and Severance Taxes.|Section 9-13-107 - Forest Products to Which Taxes Imposed by Article Applicable.

Section 9-13-107Forest products to which taxes imposed by article applicable. 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.)
AL Code § 9-13-108 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 4 - Forest Products Privilege and Severance Taxes.|Section 9-13-108 - Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products.

Section 9-13-108Taxes 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.)
AL Code § 9-13-109 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 4 - Forest Products Privilege and Severance Taxes.|Section 9-13-109 - Legislative Findings.

Section 9-13-109Legislative findings. (a) The Legislature finds and declares that the intent of Act 2017-301 is to simplify and clarify existing language used to calculate and collect forest product severance taxes and forest product manufacturing taxes and to ensure that these taxes are levied and paid only once. In furtherance of that intent, the Legislature finds that Act 2017-301 clarifies all of the following: (1) Before July 1, 2017, if a manufacturer paid forest products severance tax utilizing a formula to convert from the weight of delivered logs to an estimate of volume based on either board measure lumber tally or log scale (Doyle Rule) for the purposes of determining the amount of forest products severance tax to be paid, then no additional forest products severance tax shall be due on the products produced from that log including the parts of the logs that are converted to residual pulpwood chips. (2) Before July 1, 2017, if any manufacturer collected and paid forest products severance tax based on the weight of delivered logs, no additional forest products severance tax shall be due on the products produced from that log including the parts of the logs that are converted to residual pulpwood chips. (3) Before July 1, 2017, if the forest products severance tax was paid on either pulpwood chips or the logs used to produce pulpwood chips, no additional forest products severance tax shall be due by the manufacturer purchasing the pulpwood chips for use in a manufacturing process. (b) The clarifications provided in subsection (a) shall apply to all open tax periods and all periods for which a preliminary or final assessment of tax could be or was entered pursuant to Section 40-2A-7, or any successor general or local law, before July 1, 2017. (c) No refunds shall be due or issued pursuant to the clarifications provided in subsection (a) with respect to those tax periods occurring before July 1, 2017. (Act 2017-301, §2.)
AL Code § 9-13-110 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 4 - Forest Products Privilege and Severance Taxes.|Section 9-13-110 - Legislative Intent.

Section 9-13-110Legislative intent. It is the intent of the Legislature that the forest products severance tax prescribed in subsections (a) and (b) of Section 9-13-82, beginning July 1, 2017, shall initially generate revenues not less than the revenues generated by the tax prior to July 1, 2017. In order to ensure that the revenues previously generated are not decreased, the department shall determine the total forest products severance tax revenue generated from all severance taxpayers from Act 2017-301 for the fiscal year ending September 30, 2018. The department, no later than December 1, 2018, or as soon thereafter as practical, shall determine the amount collected from all severance taxpayers for the fiscal year ending September 2018. If the forest products severance tax generated from all severance taxpayers in the fiscal year ending 2018 are less than the forest products severance taxes generated from all severance taxpayers in the fiscal year ending in 2017, on January 1, 2019, or as soon thereafter as practical, the department shall notify all severance taxpayers of the rate adjustment needed to maintain collections at the level received and collected by all severance taxpayers prior to July 1, 2017. The rate adjustment shall be effective no earlier than the quarter beginning April 1, 2019. The rate adjustment provided for in this section shall be a one-time adjustment to each of the tax rates set forth in Section 9-13-82, and no further adjustments shall be made pursuant to Act 2017-301. (Act 2017-301, §3.)
AL Code § 9-13-120 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection.|Section 9-13-120 - Definitions.

Section 9-13-120Definitions. As used in this article, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) PERSON. An individual, partnership, corporation, company, society or association. (2) FOREST TREES. Only those trees which are a part of and constitute a stand of potential, immature or mature commercial timber trees; provided, however, that such term shall be deemed to include shade trees of any species around houses, along highways and within cities and towns if the same constitute an insect or disease menace to nearby timber trees or timber stands. (3) FORESTLAND. Land on which forest trees occur. (4) CONTROL ZONE. An area of potential or actual infestation or infection, the boundaries of which are fixed and clearly described in a manner definitely identifying the zone. (5) INFESTATION. Infestation by means of any insect which is dangerously injurious to forest trees; such term shall mean infection by any disease affecting forest trees which is dangerously injurious to same. (Acts 1967, No. 723, p. 1558, §1.)
AL Code § 9-13-121 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection.|Section 9-13-121 - Investigations as to Existence of Insect Infestations or Disease Infections; Notice to Landowners of Existence of Same; Recommended Control Measures, Etc.

Section 9-13-121Investigations as to existence of insect infestations or disease infections; notice to landowners of existence of same; recommended control measures, etc. Where an insect infestation or disease infection is believed to exist on forestland within the state, the State Forester shall cause an investigation to be made. Whenever, upon investigation, he finds that an infestation or infection exists, he shall give notice in writing, by mail or otherwise, to each forest landowner within the affected area, advising him of the nature of the infestation or infection, the recommended control measures to be taken and offering him technical advice for methods of carrying out the recommended control measures. (Acts 1967, No. 723, p. 1558, §2.)
AL Code § 9-13-122 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection.|Section 9-13-122 - Declaration of Existence of Control Zones, Etc.

Section 9-13-122Declaration of existence of control zones, etc. Whenever the State Forester determines that there exists an infestation or infection injurious to timber of forest growth on privately owned lands and that said infestation or infection is of such a nature as to be a menace to the timber on forestlands of adjacent owners, the State Forester, with the approval of the State Forestry Commission, may declare the existence of a control zone and describe and fix the control zone boundaries. (Acts 1967, No. 723, p. 1558, §3.)
AL Code § 9-13-123 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection.|Section 9-13-123 - Notice to Landowners Upon Establishment of Control Zones; Powers of State Forester Where Landowner Fails or Refuses to Initiate Control Measures.

Section 9-13-123Notice to landowners upon establishment of control zones; powers of State Forester where landowner fails or refuses to initiate control measures. On the establishment of a control zone, the State Forester shall give notice in writing by registered or certified mail, return receipt requested, in the case of an absentee owner, and in writing or otherwise in the case of a resident owner, advising him of the nature of the infestation or infection, the recommended control measures to be taken and offering him technical advice for methods of carrying out the recommended control measures. Should the forest landowner refuse or fail to initiate reasonable and practicable control measures within a period of two weeks after having been notified as prescribed in this section, the State Forester or his agents shall have the power to go upon the land within said control zone and cause the forest insect infestation or forest tree disease infection to be suppressed, eradicated or destroyed in any reasonable manner he deems to be proper. (Acts 1967, No. 723, p. 1558, §4.)
AL Code § 9-13-124 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection.|Section 9-13-124 - Dissolution of Control Zones.

Section 9-13-124Dissolution of control zones. Whenever the State Forestry Commission determines that insect or disease control work within the designated control zone is no longer necessary or feasible, then the State Forestry Commission shall instruct the state forester by written order to dissolve the control zone. (Acts 1967, No. 723, p. 1558, §5.)
AL Code § 9-13-125 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection.|Section 9-13-125 - Cooperative Agreements With Federal Government, Public or Private Agencies and Landowners.

Section 9-13-125Cooperative agreements with federal government, public or private agencies and landowners. In order to accomplish the suppression, eradication and destruction of such tree infestation or infection as outlined in this article, the State Forestry Commission may enter into cooperative agreements with the federal government and other public or private agencies and with forest landowners using any such funds as may be pledged in such agreements for the suppression of infestation or infection in forest trees. (Acts 1967, No. 723, p. 1558, §6.)
AL Code § 9-13-126 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection.|Section 9-13-126 - Control of Forest Tree Insects and Diseases Fund.

Section 9-13-126Control of Forest Tree Insects and Diseases Fund. There is hereby created in the State Treasury a special fund to be known as the "Control of Forest Tree Insects and Diseases Fund." Such fund shall consist of all moneys appropriated thereto by the Legislature; all revenues collected under the provisions of this article; and any moneys paid into the State Forestry Commission by the federal government or any agency thereof to be used for the purpose of this article. All such funds are hereby appropriated to the State Forestry Commission to be used to carry out the purposes of this article. No portion of such fund shall revert to the General Fund of the State at the end of any fiscal year, and any surplus shall be allowed to accumulate from year to year and be disbursed as exigencies of the state's insect infestation or disease infection programs may require. (Acts 1967, No. 723, p. 1558, §7.)
AL Code § 9-13-140 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 6 - Fire Prevention in Emergency Drought Conditions.|Section 9-13-140 - Declaration of Drought Emergency Conditions.

Section 9-13-140Declaration of drought emergency conditions. Whenever conditions exist in any county or counties in this state which produce extraordinary danger from fire, the State Forestry Commission, with approval of the Governor, may by regulation declare a drought emergency condition in such county or counties. (Acts 1967, No. 727, p. 1562, §1.)
AL Code § 9-13-141 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 6 - Fire Prevention in Emergency Drought Conditions.|Section 9-13-141 - Setting Fires, Building Campfires or Burning Trash During Drought Emergencies; Backfires.

Section 9-13-141Setting fires, building campfires or burning trash during drought emergencies; backfires. At such time as the State Forestry Commission has declared by regulation a drought emergency in any county or counties, it shall be unlawful in such county or counties for any person to set fire to any forest, grass, woods, wildlands or marshes or to build a campfire or bonfire or to burn trash or other material that may cause a forest, grass or woods fire. This prohibition does not apply to any backfire set by an official representative or agent of the State Forestry Commission. Nor does this prohibition apply when a backfire is set by any person for the purpose of saving life or property; provided, that such person shall have the burden of proving the necessity for setting such backfire if he claims same as a defense. (Acts 1967, No. 727, p. 1562, §2.)
AL Code § 9-13-142 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 6 - Fire Prevention in Emergency Drought Conditions.|Section 9-13-142 - Penalties for Violations of Provisions of Article.

Section 9-13-142Penalties for violations of provisions of article. Any person violating any provision of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $250.00 nor more than $500.00 and, at the discretion of the court, may be sentenced to the county jail for a period not exceeding six months. (Acts 1967, No. 727, p. 1562, §3.)
AL Code § 9-13-188 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 7A - State Assessment for Forest Fire Protection and Prevention.|Section 9-13-188 - Legislative Intent.

Section 9-13-188Legislative intent. The Legislature hereby declares that the threat of a spread of wildfire in our forest lands is a matter of major concern. The purpose of this article, therefore, is to provide forestry assistance and to secure the protection from, and the prevention of, forest fires. This article should be liberally construed to achieve these purposes. (Acts 1989, No. 89-652, p. 1292, §1.)
AL Code § 9-13-189 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 7A - State Assessment for Forest Fire Protection and Prevention.|Section 9-13-189 - Definitions.

Section 9-13-189Definitions. As used in this article, the following words shall have the meanings stated below, unless the context requires otherwise: (1) COMMISSION. The Alabama Forestry Commission. (2) FOREST LAND. Any land which supports a forest growth or which is being used or reserved for any forest purpose and is classified as Class III forest property in Section 40-8-1(b)(1), but excludes land within the city limits of any incorporated municipality. (3) OWNER. Any person who is engaged in and has an economic risk in the business of producing or causing to be produced, for market, forest or timber products. (4) PERSON. Any individual, partnership, corporation, company, society, or association, or other business entity. (5) LESSEE. Any person who leases land for a period over five years for the purpose of producing or causing to be produced, for market, forest or timber products. (Acts 1989, No. 89-652, p. 1292, §2.)
AL Code § 9-13-190 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 7A - State Assessment for Forest Fire Protection and Prevention.|Section 9-13-190 - Administration; Rules and Regulations.

Section 9-13-190Administration; rules and regulations. The forestry and fire prevention program provided for in this article shall be administered by the Alabama Forestry Commission. The commission shall have the authority to adopt such rules and regulations as it deems necessary to effectuate the purposes of this article. (Acts 1989, No. 89-652, p. 1292, §3.)
AL Code § 9-13-191 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 7A - State Assessment for Forest Fire Protection and Prevention.|Section 9-13-191 - Finance Charge, Fee or Assessment on Forest Land; Disposition of Proceeds.

Section 9-13-191Finance charge, fee or assessment on forest land; disposition of proceeds. There is hereby levied in this state a finance charge, fee or assessment on forest land owned or leased by any person. Proceeds generated in each county shall be earmarked for use in the respective county where raised to provide for forest fire protection and similar forestry services within the county. (Acts 1989, No. 89-652, p. 1292, §4.)
AL Code § 9-13-192 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 7A - State Assessment for Forest Fire Protection and Prevention.|Section 9-13-192 - Manner of Collection of Charge, Fee, or Assessment; Distribution.

Section 9-13-192Manner of collection of charge, fee, or assessment; distribution. The charge, fee, or assessment will be levied and collected in the same manner as ad valorem taxes are levied and collected. All revenues or moneys collected under the provisions of this article shall be distributed by the office of the county tax collector, or person charged with the collection of taxes, to the commission. The first assessment and collection of the levy provided for herein shall be during and for the fiscal (tax) year beginning October 1 next following the satisfaction of all prerequisites required herein for imposition of the levy herein provided. (Acts 1989, No. 89-652, p. 1292, §5.)