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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 13 - Minerals Severance Taxes.
Article 4 - 2017 Coal Severance Tax.
Section 40-13-80 - (Repealed Effective August 1, 2019) Legislative Findings.
Section 40-13-81 - (Repealed Effective August 1, 2019) Definitions.
Section 40-13-83 - (Repealed Effective August 1, 2019) Repeal of Article.