Alabama § 40-13-30 Definitions

Alabama Statutes

§ 40-13-30 — Definitions

Alabama § 40-13-30

Title 40Revenue and Taxation

Ch. 13Minerals Severance Taxes

Art. 21977 Coal and Lignite Severance Tax

This text of Alabama § 40-13-30 (Definitions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-13-30 (2026).

Text

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.