Alabama § 40-13-30 Definitions

Alabama Statutes

§ 40-13-30 — Definitions

Alabama·Title 40 Revenue and Taxation·Ch. 13 Minerals Severance Taxes·Art. 2 1977 Coal and Lignite Severance Tax

When used in this article, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section:

(1)PERSON. Any individual, firm, partnership, corporation, association, or any other legal entity;

(2)SEVER. Cutting, mining, stripping, deep mining, or otherwise taking or removing coal or lignite from the soil within the county;

(3)TON. A short ton of 2,000 lbs.;

(4)FISCAL YEAR. A 12 month period from January 1 through December 31;

(5)POLICE JURISDICTION and MUNICIPAL LIMITS. Such terms shall refer to police jurisdictions and municipal limits as such police jurisdictions and municipal limits existed on January 1, 1977.

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When used in this article, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(1) PERSON. Any individual, firm, partnership, corporation, association, or any other legal entity;
(2) SEVER. Cutting, mining, stripping, deep mining, or otherwise taking or removing coal or lignite from the soil within the county;
(3) TON. A short ton of 2,000 lbs.;
(4) FISCAL YEAR. A 12 month period from January 1 through December 31;
(5) POLICE JURISDICTION and MUNICIPAL LIMITS. Such terms shall refer to police jurisdictions and municipal limits as such police jurisdictions and municipal limits existed on January 1, 1977.

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