Alabama § 40-13-81 (Repealed Effective August 1, 2019) Definitions

Alabama Statutes

§ 40-13-81 — (Repealed Effective August 1, 2019) Definitions

Alabama·Title 40 Revenue and Taxation·Ch. 13 Minerals Severance Taxes·Art. 4 2017 Coal Severance Tax

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.

Alabama § 40-13-81 ((Repealed Effective August 1, 2019) Definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.