Section 9-13-81

Levy 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.)