Alabama Statutes

§ 45-33-243 — Definitions

Alabama·Title 45 Local Laws·Ch. 33 Hale County·Art. 24 Taxation·Part 4 Tax. Severance

When used in this part, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section:

(1)DEPARTMENT. The State Department of Revenue.
(2)PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof.
(3)PRODUCER. Any person engaging in the business of severing pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel from the soil within Hale County.
(4)PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel.
(5)SEVERING. Cutting, mining, stripping, or otherwise taking or removing from the soil within Hale County.
(6)TON. A short ton of 2,000 pounds.

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Legislative History

(Act 91-609, p. 1145, §1.)

Nearby Sections

15
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