Section 40-13-51 Definitions.
Section 40-13-51
Definitions.
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) PRODUCER. An operator engaged in the sale of severed materials.
(7) PURCHASER. A person acquiring severed materials from a producer and liable for the tax imposed hereunder.
(8) SEVERED MATERIAL. Shall mean all natural minerals, including, but not limited to, sand, gravel, sandstone, granite, shale, clay, except clay that produces lightweight aggregate, dolomite, and limestone.
(9) STATE. The State of Alabama and its departments and agencies.
(10) TON. A short ton of 2,000 pounds.
(Act 2004-629, §2.)