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Terms Used In Alabama Code 9-13-166

  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1

The tax so assessed shall be collected as other taxes are collected and remitted to the state Treasurer and placed in a “Forest Protection Fund” to be expended by the State Forestry Commission of the State of Alabama for forest fire protection in the county, or any definitely described portion thereof, against which the tax has been assessed.