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.
Alabama Legal Code
Section 9-13-107 - Forest Products to Which Taxes Imposed by Article Applicable
Source: https://alison.legislature.state.al.us/code-of-alabama?section=9-13-107· Version 2026