Alabama § 45-19-244 Definitions

Alabama Statutes

§ 45-19-244 — Definitions

Alabama § 45-19-244

JurisdictionAlabama

Title 45Local Laws

Ch. 19Coosa County

Art. 24Taxation

Part 5Tax, Severance

This text of Alabama § 45-19-244 (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 § 45-19-244 (2026).

Text

When used in this part, the following words and phrases shall have the following meanings:

(1)DEPARTMENT. The State Department of Revenue.

(2)EARTHEN MATERIALS. Materials covered in this part which include sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, or any combination thereof, but does not include graphite.

(3)PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof.

(4)PRODUCER. Any person engaging in the business of severing sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the soil within Coosa County.

(5)PURCHASER. Any person acquiring title, outright or conditionally, to any interest in sand, clay, silt, loam, dirt, gravel, rock, san

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When used in this part, the following words and phrases shall have the following meanings:
(1) DEPARTMENT. The State Department of Revenue.
(2) EARTHEN MATERIALS. Materials covered in this part which include sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, or any combination thereof, but does not include graphite.
(3) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof.
(4) PRODUCER. Any person engaging in the business of severing sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the soil within Coosa County.
(5) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof.
(6) SEVERING. Mining, stripping, or otherwise taking or removing sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the soil within Coosa County.
(7) TON. A short ton of 2,000 pounds.
(8) TRANSPORTER. Any person transporting sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the place where it is severed or from any other place to any other place, within or without Coosa County.