§9-13-108. Taxes upon the excise or privilege of severing, processing, or manufacturing of forest products.

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Any and all taxes upon the excise or privilege of severing, processing, 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, processing or manufacturing of forest products in Alabama.

(Acts 1988, 1st Ex. Sess., No. 88-842, p. 315, §2.)

                    
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