Alabama § 40-13-51 Definitions

Alabama Statutes

§ 40-13-51 — Definitions

Alabama § 40-13-51

Title 40Revenue and Taxation

Ch. 13Minerals Severance Taxes

Art. 3Alabama Uniform Severance Tax Act

This text of Alabama § 40-13-51 (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 § 40-13-51 (2026).

Text

As used in this article, the following terms shall have the following meanings:

(1)BORROW PIT. An area from which soil or other unconsolidated materials are removed to be used, without further processing, for highway or road construction and maintenance.

(2)COMMISSIONER. The Commissioner of Revenue of the Alabama Department of Revenue.

(3)DEPARTMENT. The Alabama Department of Revenue.

(4)OPERATOR. Any person engaged in mining or quarrying operations in the state, whether individually, jointly, or through a parent, subsidiary, or affiliated company, or by agent, employee, or contractor.

(5)PERSON. Any individual or individuals, partnership, limited partnership, corporation, limited liability company, limited liability partnership, business trust, or any other association of persons. (6

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As used in this article, the following terms shall have the following meanings:
(1) BORROW PIT. An area from which soil or other unconsolidated materials are removed to be used, without further processing, for highway or road construction and maintenance.
(2) COMMISSIONER. The Commissioner of Revenue of the Alabama Department of Revenue.
(3) DEPARTMENT. The Alabama Department of Revenue.
(4) OPERATOR. Any person engaged in mining or quarrying operations in the state, whether individually, jointly, or through a parent, subsidiary, or affiliated company, or by agent, employee, or contractor.
(5) PERSON. Any individual or individuals, partnership, limited partnership, corporation, limited liability company, limited liability partnership, business trust, or any other association of persons.
(6) POLLUTION CONTROL OR ABATEMENT. As defined in Section 40-23-4(a)(16) and shall include, but shall not be limited to, severed materials used in the treating, modifying, or disposing of water or air pollutants with lime or limestone in water treatment or scrubbing systems in order to comply with a federal, state, or local pollution control law or regulation.
(7) PRODUCER. An operator engaged in the sale of severed materials.
(8) PURCHASER. A person acquiring severed materials from a producer and liable for the tax imposed hereunder.
(9) SEVERED MATERIAL. All natural minerals, including, but not limited to, sand, gravel, sandstone, granite, shale, clay, except clay that produces lightweight aggregate, dolomite, and limestone.
(10) STATE. The State of Alabama and its departments and agencies.
(11) TON. A short ton of 2,000 pounds.