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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-13-81

(Repealed Effective August 1, 2019) Definitions

Official textalison.legislature.state.al.us

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.

Last amended: Act 2017-369, §2.

Source: view the official text

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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  29. 40-13-80 · (Repealed Effective August 1, 2019) Legislative Findings
  30. 40-13-81 · (Repealed Effective August 1, 2019) Definitions
  31. 40-13-82 · (Repealed Effective August 1, 2019) Levy and Collection of…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
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