reglab/housing_qa huggingface dataset:
AL Code § 9-13-50 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 2 - Auxiliary State Forests.|Section 9-13-50 - Maintenance of Records as to Auxiliary State Forests.

Section 9-13-50Maintenance of records as to auxiliary state forests. The State Forestry Commission shall keep a book in which shall be recorded all applications for the designation of lands as auxiliary state forests, contracts entered into upon such applications and withdrawals or forfeitures thereof. (Acts 1923, No. 486, p. 638, §11; Code 1923, §1004; Code 1940, T. 8, §201.)
AL Code § 9-13-60 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 3 - Regulations as to Cutting, Removal, Purchase, etc., of Forest Products.|Section 9-13-60 - Unauthorized Cutting, Removal, Transportation, etc., of Timber or Other Forest Products.

Section 9-13-60Unauthorized cutting, removal, transportation, etc., of timber or other forest products. (a) It is unlawful for any person or persons to do any of the following: (1) Willfully and knowingly cut, kill, destroy, girdle, chop, chip, saw or otherwise damage timber or forest products not his own or without authority of the legal owner. (2) Willfully and knowingly remove timber or other forest products other than his own or without authority of the legal owner. (3) Willfully and knowingly transport timber or other forest products which have been severed or removed in violation of subdivision (1) or (2). (4) Willfully and knowingly purchase or contract to purchase or otherwise obtain timber or forest products severed, removed or transported in violation of subdivision (1), (2), or (3). (5) Willfully and knowingly sell, contract to sell or otherwise dispose of logs, poles, piling, crossties, pulpwood, veneer bolts, staves, or other unmanufactured or semimanufactured forest products not his or her own or without authority of the legal owner. (6) Alter or by any means cause a weight measuring device to give a false reading as to the actual or true weight of any forest products for the purpose of deceiving or defrauding any person, firm, or corporation. (7) Willfully and knowingly remove timber or other forest products of another by means of deception, as defined in Section 13A-8-1. (b) A violation of subsection (a) is a Class A misdemeanor and shall be punished as provided by law. (c) This section shall not apply to any utility or corporation engaged in providing electric service. Nor shall it apply to the employees, contractors, agents, or representatives of a utility or corporation engaged in providing electric service where such employees, contractors, agents, or representatives are acting within the course and scope of their employment, contract, or agency. (Acts 1939, No. 626, p. 993, §1; Code 1940, T. 8, §218(1); Act 2010-704, p. 1706, §1; Act 2012-428, p. 1168, §1.)
AL Code § 9-13-61 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 3 - Regulations as to Cutting, Removal, Purchase, etc., of Forest Products.|Section 9-13-61 - Charges in Affidavits, Informations or Indictments Under Article; Proof of Title, Etc.

Section 9-13-61Charges in affidavits, informations or indictments under article; proof of title, etc. In any affidavit, information or indictment under this article, the person or persons accused may be charged with commencing or conspiring to commence at some particular time to commit any of the acts hereby made punishable and of continuing to commit the same at divers times and on divers days between that day and some other day to be therein stated. It shall not be necessary, in order to convict, to prove title of the lands on which the alleged violation of Section 9-13-60 occurred, but it shall be sufficient to prove title, legal, equitable or colorable, in the State of Alabama or any corporation or any person or persons other than the accused; and it shall not be necessary to allege in the affidavit, information or indictment or prove on the trial the kind of timber or forest products which are the subject of the action. (Acts 1939, No. 626, p. 993, §2; Code 1940, T. 8, §218(2).)
AL Code § 9-13-62 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 3 - Regulations as to Cutting, Removal, Purchase, etc., of Forest Products.|Section 9-13-62 - Liability.

Section 9-13-62Liability. Any person or entity who damages, destroys, cuts, or removes timber or other forest products not owned by that person or without the authority of the legal owner, and any person or entity who shall supervise any other person in so doing, regardless of whether the act was done knowingly or intentionally, shall be jointly and severally liable to the owner for double the fair market value of the timber or other forest products that were damaged, destroyed, cut, or removed. However, any person or entity possessing the power of eminent domain and any employee, agent, or contractor of the person or entity who, while clearing a utility right-of-way or easement, mistakenly cuts, damages, destroys, or removes timber or other forest products from lands adjacent to the utility right-of-way or easement shall only be liable for the reasonable fair market value of the damaged timber or forest products and no more, unless it is shown by clear and convincing evidence that the acts where done with the intent to wrongfully injure or remove the timber or forest products, in which case the entity or person shall be liable to the owner for double the fair market value of the timber or other forest products that were damaged, destroyed, cut, or removed. (Acts 1939, No. 626, p. 993, §3; Code 1940, T. 8, §218(3); Act 2000-806, p. 1918, §1.)
AL Code § 9-13-63 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 3 - Regulations as to Cutting, Removal, Purchase, etc., of Forest Products.|Section 9-13-63 - Record of Purchases, etc., of Manufactured or Semimanufactured Forest Products; Provision of False Information to Purchasers, etc.; Failure to Maintain Record, Etc.

Section 9-13-63Record of purchases, etc., of manufactured or semimanufactured forest products; provision of false information to purchasers, etc.; failure to maintain record, etc. Any person, firm, or corporation buying, contracting to buy, or otherwise acquiring logs, poles, piling, crossties, pulpwood, veneer bolts, stave bolts, or other unmanufactured or semimanufactured forest products shall keep a written record in this state of every such purchase. The record shall contain the name of the person or persons from whom the product was acquired, the county from which the timber or other forest product was severed, the amount thereof and the date of delivery, which information shall be obtained from the person or persons from whom the product was acquired. This record shall be a true, accurate, and correct statement of the transaction as provided for in this section. Any person who knowingly gives false information to the purchaser of the product or who willfully misstates the facts with intent to defraud is guilty of a misdemeanor and shall be punished by a fine of not less than $100 nor more than $1000, or a jail sentence of not less than 10 days nor more than one year or both fine and imprisonment. The purchaser shall be entitled to rely upon the information furnished by the seller. The information given under this section shall be kept by the person or persons acquiring the forest products and shall be available, during business hours, to a duly authorized agent or employee of the State Forestry Commission. The record shall be kept available for a period of not less than three years. Any person, firm, or corporation failing to keep the record or in any manner falsifying it is guilty of a misdemeanor and shall be punished by a fine of not less than nor more than $1000, or a jail sentence of not less than 10 days nor more than a year or both fine and imprisonment. (Acts 1939, No. 626, p. 993, §4; Code 1940, T. 8, §218(4); Acts 1993, 1st Ex. Sess., No. 93-888, p. 158, §2.)
AL Code § 9-13-64 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 3 - Regulations as to Cutting, Removal, Purchase, etc., of Forest Products.|Section 9-13-64 - Powers of State Forestry Commission Employees as to Enforcement of Article, Etc.

Section 9-13-64Powers of State Forestry Commission employees as to enforcement of article, etc. All employees of the State Forestry Commission shall have the powers of peace officers in the enforcing of the provisions of this article. They shall be allowed to enter any lands and to do any work necessary in the performance of their duties without liability for trespass or damage therefrom. (Acts 1939, No. 626, p. 993, §5; Code 1940, T. 8, §218(5).)
AL Code § 9-13-65 (2021)
2021 Code of Alabama|Title 9 - Conservation and Natural Resources.|Chapter 13 - Forests and Forest Products.|Article 3 - Regulations as to Cutting, Removal, Purchase, etc., of Forest Products.|Section 9-13-65 - Disposition of Fines.

Section 9-13-65Disposition of fines. All fines collected from violations of Sections 9-13-60 and 9-13-63 shall go to the Alabama Forestry Commission Fund. (Acts 1939, No. 626, p. 993, §6; Code 1940, T. 8, §218(6).)
AL Code § 9-13-80 (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 9-13-80 - Definitions.

Section 9-13-80Definitions. The following words, terms, and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (2) CONCENTRATION YARD. A place where logs, pulpwood, or inwoods pulpwood chips severed in Alabama are brought or received within the State of Alabama in a green or rough form or condition for resale to processors or manufacturers or for shipment out of state. (3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) FOREST PRODUCTS. Logs, pulpwood, poles, pilings, inwoods pulpwood chips, and stumpwood (tarwood). (5) MANUFACTURER. As applied to logs suitable for manufacture into lumber, plywood, veneer, or other solid wood product, the person who operates the sawmill or plant in which the products are manufactured; as applied to pulpwood, the person who operates the paper or pulp mill, oriented strand board mill, pellet mill, or other plant in which the products are manufactured; as applied to poles and pilings, the person who purchases from the producer; as applied to stumpwood, the person who operates the plant or retort in which the product is utilized. (6) PERSON. Any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit. (7) PROCESSOR. A chip mill or other facility that receives forest products from a producer and further processes those forest products before delivery to a manufacturer. (8) PRODUCER. Any person engaging or continuing to engage in this state in the business of severing timber or any other forest products from the soil, whether as owner, lessee, concessionaire, or contractor. The term shall also include any person who assembles or causes to be assembled any forest product for shipment out of the State of Alabama in an unmanufactured condition. (9) SEVER. To fell, cut, or otherwise separate from the soil. For the purpose of this article, any person who is the owner or lessee of timber and is also the processor thereof or a manufacturer of products derived therefrom shall be deemed the producer engaged in severing such timber from the soil, notwithstanding the fact that the severance is made by an independent contractor or otherwise. (10) TAXPAYER. Any person liable for taxes under this article. (Acts 1945, No. 169, p. 285, §1; Acts 1953, No. 695, p. 948, §1; Acts 1955, No. 530, p. 1177, §1; Act 2017-301, §1.)
AL Code § 9-13-81 (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 9-13-81 - Levy of Severance Tax; Lien Upon Forest Products, etc., for Payment of Tax.

Section 9-13-81Levy of severance tax; lien upon forest products, etc., for payment of tax. To provide further for conservation of the natural resources of the state by protection of the state's forests and development of the forestry program, there is levied and shall be collected as provided in this article a privilege tax on every person who owns timber prior to severance and engages or continues to engage in the state in the business of severing timber or any other forest products from the soil for sale, profit, or commercial use whether as owner, lessee, concessionaire, or contractor. The privilege tax imposed by this article is in addition to other taxes now levied and shall be known as the forest products severance tax. The tax, together with interest and penalties imposed by this article, shall be a lien upon the forest products so severed and upon the product or products manufactured therefrom until the tax imposed by this article with respect to such forest products shall have been paid or until such forest products or the products manufactured therefrom shall have been sold by the manufacturer thereof, but the lien of such tax shall not be enforceable against the bona fide purchaser from the manufacturer of any such forest products or of the products manufactured therefrom. (Acts 1945, No. 169, p. 285, §2; Act 2017-301, §1.)
AL Code § 9-13-83 (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 9-13-83 - Exemptions From Taxes.

Section 9-13-83Exemptions from taxes. The taxes levied by this article shall not apply to nor shall such taxes be required of those individual owners of timber who occasionally sever or cut the same from their own premises to be utilized by them in the construction or repair of their own structures, buildings or improvements or for their home consumption or used by them in the processing of their farm products. (Acts 1945, No. 169, p. 285, §4.)
AL Code § 9-13-84 (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 9-13-84

Section 9-13-84Payment and disposition of taxes generally; Special State Forestry Fund; appropriation of tax receipts for use of State Forestry Commission. (a) The taxes imposed by this article, and any other taxes imposed on the severance of forest products, shall be due and payable quarterly to the department and, when collected, shall be paid by the department into the State Treasury. When so paid into the State Treasury, all such taxes shall be credited by the Treasurer to a special fund which is hereby created and which shall be known as the Special State Forestry Fund of the State of Alabama, which fund shall be disbursed under the supervision of the State Forester, subject to the restrictions embodied in this article, for the purpose of carrying out the statewide forestry program as provided by law and for no other or different purposes. Not less than 85 percent of the taxes collected under and by virtue of this article shall be expended for forest protection. No portion of the 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 statewide forestry program may require. (b) There is continuously appropriated the receipts from the taxes levied in this article to the State Forestry Commission for the use of the State Forestry Commission. The amount of money as shall be appropriated for each fiscal year by the Legislature to the department with which to pay the salaries, the cost of operation, and the management of the department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to this article. The expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4, commencing with Section 41-4-80, of Chapter 4, Title 41 and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year, or two percent of the receipts, whichever is less. (Acts 1945, No. 169, p. 285, §5; Acts 1951, No. 843, p. 1474, §1; Acts 1967, No. 763, p. 1619, §1; Acts 1988, 1st Ex. Sess., No. 88-842, p. 315, §1; Act 2017-301, §1.)
AL Code § 9-13-85 (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 9-13-85 - Expenditures for Forest Protection.

Section 9-13-85Expenditures for forest protection. Repealed by Act 2017-301, § 4, effective July 1, 2017. (Acts 1945, No. 169, p. 285, §6; Acts 1967, No. 763, p. 1619, §1.)
AL Code § 9-13-86 (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 9-13-86 - Filing of Quarterly Reports and Payment of Taxes - Manufacturers and Processors; Payment of Taxes.

Section 9-13-86Filing of quarterly reports and payment of taxes - Manufacturers and processors; payment of taxes. Every manufacturer and processor, within 30 days after the expiration of each quarter annual period expiring, respectively, shall on the last day of March, June, September, and December of each year, file with the department a statement under oath, on forms prescribed by the department, showing the kinds of forest products and the gross quantity of each manufactured during the preceding quarter annual period by the manufacturer or processor, showing the county or counties in which such products were severed from the soil and showing the gross quantity, if any, of such forest products severed from soil outside the State of Alabama and such other reasonable and necessary information pertaining thereto as the department may require for the proper enforcement of this article. At the time of rendering such quarter annual reports, the manufacturer or processor shall pay to the department the taxes imposed by this article with respect to all forest products severed from the soil in the State of Alabama and embraced in the report. In the case that any logs, pulpwood, or inwoods pulpwood chips are sold or delivered to a concentration yard, then the taxes provided for in this article shall be reported and paid by the owner or owners of the concentration yard to the department. (Acts 1945, No. 169, p. 285, §7; Acts 1953, No. 695, p. 948, §2; Act 2017-301, §1.)
AL Code § 9-13-87 (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 9-13-87 - Filing of Quarterly Reports and Payment of Taxes - Producers of Forest Products Shipping, etc., Same Out of State in Unmanufactured Condition.

Section 9-13-87Filing of quarterly reports and payment of taxes - Producers of forest products shipping, etc., same out of state in unmanufactured condition. Every producer of forest products who shall ship the same out of the State of Alabama in an unmanufactured condition or who shall sell such product for shipment outside the State of Alabama in an unmanufactured condition shall, within 30 days after the expiration of each quarter annual period expiring, respectively, on the last day of March, June, September and December of each year, file with the Department of Revenue a statement under oath, on forms prescribed by the Department of Revenue, showing the kinds of forest products and the gross quantity thereof severed from the soil in Alabama and shipped or sold for shipment to points outside the State of Alabama in an unmanufactured condition, the county or counties in which such products were severed from the soil and such other reasonable and necessary information pertaining thereto as the Department of Revenue may require for the proper enforcement of the provisions of this article. At the time of rendering such quarter annual reports, such producer of forest products shall pay to the Department of Revenue the taxes herein imposed by this article upon the forest products embraced in said report. (Acts 1945, No. 169, p. 285, §8.)
AL Code § 9-13-88 (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 9-13-88 - Recordkeeping Requirements.

Section 9-13-88Recordkeeping requirements. It shall be the duty of every manufacturer and processor in this state and of every producer who shall ship forest products out of the State of Alabama in an unmanufactured condition and of every concentration yard where any logs, pulpwood, or inwoods pulpwood chips are sold or delivered to it to keep and preserve suitable records with the items separated into the various items on which privilege taxes are levied in this article, and other books or accounts as may be necessary to determine the amount of taxes for which he or she is liable under this article. The books and records shall be kept and preserved for a period of three years, and all records shall be open for examination at any time by the department or its duly authorized agent. (Acts 1945, No. 169, p. 285, §9; Acts 1953, No. 695, p. 948, §3; Act 2017-301, §1.)
AL Code § 9-13-90 (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 9-13-90 - Failure to Make Reports or Maintain Records.

Section 9-13-90Failure to make reports or maintain records. Any person subject to the provisions of this article who shall fail to make the reports or any of them as required by this article or who shall fail to keep the records as required by this article shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than $25.00 nor more than $500.00 for each offense. Each month of such failure shall constitute a separate offense. (Acts 1945, No. 169, p. 285, §11.)
AL Code § 9-13-93 (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 9-13-93 - When Taxes Delinquent.

Section 9-13-93When taxes delinquent. The taxes provided in this article shall become delinquent after the date fixed for the filing of the quarter annual report to be filed with the department. (Acts 1945, No. 169, p. 285, §28; Act 2017-301, §1.)
AL Code § 9-13-99 (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 9-13-99 - Lien Upon Property for Payment of Taxes, Interest and Penalties.

Section 9-13-99Lien upon property for payment of taxes, interest and penalties. The taxes together with interest and penalties imposed by this article shall be a lien upon the property of any person subject to the provisions of this article, and the provisions of the revenue laws of the State of Alabama applying to liens for license taxes shall apply fully to the taxes levied by this article. (Acts 1945, No. 169, p. 285, §19.)