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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 13 - Minerals Severance Taxes.
Article 3 - Alabama Uniform Severance Tax Act.
Section 40-13-50 - Short Title.
Section 40-13-51 - Definitions.
Section 40-13-52 - Severance Tax Levied.
Section 40-13-53 - Applicability.
Section 40-13-54 - Rate and Collection of Tax; Credit; Liability for Tax.
Section 40-13-55 - Rules and Regulations; Accounting.
Section 40-13-56 - Tax Return.
Section 40-13-57 - Time for Making Return; Delinquent Taxes; Penalties.
Section 40-13-58 - Disposition of Funds.
Section 40-13-59 - Repeal of Conflicting Laws; Construction With Other Laws.
Section 40-13-60 - Election to Exempt County From This Chapter.