Alabama § 40-13-81 (Repealed Effective August 1, 2019) Definitions

Alabama Statutes

§ 40-13-81 — (Repealed Effective August 1, 2019) Definitions

Alabama § 40-13-81

Title 40Revenue and Taxation

Ch. 13Minerals Severance Taxes

Art. 42017 Coal Severance Tax

This text of Alabama § 40-13-81 ((Repealed Effective August 1, 2019) Definitions) is published on Counsel Stack Legal Research, covering Alabama primary law.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 § 40-13-81 (2026).

Text

For the purposes of this article, the following words have the following meanings:

(1)AFFILIATE. Any person directly or indirectly controlling greater than a 50 percent interest in any other person.

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

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

(4)TON. A short ton of 2,000 pounds.

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For the purposes of this article, the following words have the following meanings:
(1) AFFILIATE. Any person directly or indirectly controlling greater than a 50 percent interest in any other person.
(2) PERSON. Any individual, firm, partnership, corporation, association, or any other legal entity.
(3) SEVER. Cutting, mining, stripping, deep mining, or otherwise taking or removing coal or lignite from the soil within the county.
(4) TON. A short ton of 2,000 pounds.