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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-13-1

Definitions

Official textalison.legislature.state.al.us10 subsections

For the purposes of this article, the following terms shall have the respective meanings ascribed to them by this section:

# (1)

BONDS. Any revenue bonds or notes that may at any time be issued by the Alabama State Docks Department pursuant to authorization in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special Session), as same may be amended from time to time, for the purpose of constructing any seaport facility.

# (2)

COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the State of Alabama.

# (3)

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

# (4)

PRODUCER. Any person engaging in the business of severing coal from the soil within this state.

# (5)

PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed coal.

# (6)

SEVER. Cutting, mining, stripping, or otherwise taking or removing from the soil within Alabama.

# (7)

SEAPORT FACILITY. Any improvements, including any real or personal property, structure or equipment useful for any one or more of the loading, unloading, storage, or other handling of coal, coke, or any other materials or products of any kind that are useful in promoting, developing, and operating seaports within this state and that are constructed with the proceeds from the bonds as defined herein.

# (8)

TON. A short ton of 2,000 pounds.

# (9)

TRANSPORTER. Any person transporting coal from the place where it is severed or from any other place to any other place within or without the State of Alabama.

Last amended: Acts 1971, No. 2305, p. 3719, §1.

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In this chapter (32 sections)
  1. 40-13-1 · Definitions
  2. 40-13-2 · Excise and Privilege Tax Levied; Rate of Tax
  3. 40-13-3 · Monthly Report of Producer
  4. 40-13-4 · Monthly Report of Purchasers and Transporters
  5. 40-13-5 · Deposit of Proceeds; Disbursement and Appropriation of Funds
  6. 40-13-6 · Distribution of Tax Proceeds
  7. 40-13-8 · Termination of Tax; Application
  8. 40-13-9 · Political Subdivisions of State Prohibited from Levying Tax…
  9. 40-13-10 · Criminal Penalties
  10. 40-13-30 · Definitions
  11. 40-13-31 · Levy and Collection of Excise and Privilege Tax; Amount of…
  12. 40-13-32 · Deposit and Distribution of Proceeds of Taxes Collected…
  13. 40-13-33 · Computation of Tonnage Severed and Distribution of Taxes…
  14. 40-13-34 · Inspection of Books of Persons Engaged in Severing of Coal…
  15. 40-13-35 · Penalty for Violation of Provisions of Article
  16. 40-13-36 · Construction of Article
  17. 40-13-50 · Short Title
  18. 40-13-51 · Definitions
  19. 40-13-52 · Severance Tax Levied
  20. 40-13-53 · Applicability
  21. 40-13-54 · Rate and Collection of Tax; Credit; Liability for Tax
  22. 40-13-55 · Rules and Regulations; Accounting
  23. 40-13-56 · Tax Return
  24. 40-13-57 · Time for Making Return; Delinquent Taxes; Penalties
  25. 40-13-58 · Disposition of Funds
  26. 40-13-59 · Repeal of Conflicting Laws; Construction with Other Laws
  27. 40-13-60 · Election to Exempt County from This Chapter
  28. 40-13-61 · Violations; Penalties
  29. 40-13-80 · (Repealed Effective August 1, 2019) Legislative Findings
  30. 40-13-81 · (Repealed Effective August 1, 2019) Definitions
  31. 40-13-82 · (Repealed Effective August 1, 2019) Levy and Collection of…
  32. 40-13-83 · (Repealed Effective August 1, 2019) Repeal of Article
Full table of contents →