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:

Terms Used In Alabama Code 45-33-243

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • department: The State Department of Revenue. See Alabama Code 45-33-243
  • following: means next after. See Alabama Code 1-1-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: Any individual, firm, partnership, corporation, association, or any combination thereof. See Alabama Code 45-33-243
  • 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. See Alabama Code 45-33-243
  • 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. See Alabama Code 45-33-243
  • severing: Cutting, mining, stripping, or otherwise taking or removing from the soil within Hale County. See Alabama Code 45-33-243
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • ton: A short ton of 2,000 pounds. See Alabama Code 45-33-243
  • transporter: Any person transporting pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel from the place where it is severed or from any other place to any other place, within or without Hale County. See Alabama Code 45-33-243

(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.

(7) TRANSPORTER. Any person transporting pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel from the place where it is severed or from any other place to any other place, within or without Hale County.

(Act 91-609, p. 1145, §1.)