As Amended
SEC. 27-25-13. Timber severed from government lands.
Liability for the tax imposed by this article shall apply to any person who shall sever any timber or timber products from government-owned land or lands, either state or federal, in event the timber or timber products severed enter commercial channels of trade or competitive markets.
SOURCES: Codes, 1942, Sec. 9404-07; Laws, 1956, ch. 414, Sec. 7.