45-26-245
Section 45-26-245 Definitions. When used in this subpart, unless the context plainly indicates
otherwise, the following words and phrases shall have the meanings respectively ascribed to
them by this section: (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 clay, sand, and gravel from the soil within Elmore
County. (4) PURCHASER. Any person acquiring title, outright or conditionally, to any interest
in severed clay, sand, and gravel. (5) SEVERING. Cutting, mining, stripping, or otherwise
taking or removing from the soil within Elmore County. (6) TON. A short ton of 2,000 pounds.
(7) TRANSPORTER. Any person transporting clay, sand, and gravel from the place where it is
severed or from any other place to any other place, within or without Elmore County. (Acts
1978, No. 843, p. 1262, §1; Act 82-665, 1st Sp. Sess., p. 82, §1.)...
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45-33-243
Section 45-33-243 Definitions. 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: (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...
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45-19-244
Section 45-19-244 Definitions. When used in this part, the following words and phrases shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) EARTHEN
MATERIALS. Materials covered in this part which include sand, clay, silt, loam, dirt, gravel,
rock, sand-gravel, clay-gravel, sand-clay, or any combination thereof, but does not include
graphite. (3) PERSON. Any individual, firm, partnership, corporation, association, or any
combination thereof. (4) PRODUCER. Any person engaging in the business of severing sand, clay,
silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination
thereof from the soil within Coosa County. (5) PURCHASER. Any person acquiring title, outright
or conditionally, to any interest in sand, clay, silt, loam, dirt, gravel, rock, sand-gravel,
clay-gravel, sand-clay, graphite, or any combination thereof. (6) SEVERING. Mining, stripping,
or otherwise taking or removing sand, clay, silt, loam, dirt,...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
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45-26-245.03
Section 45-26-245.03 Purchaser and transporter reports. Purchaser and transporters of clay,
sand, and gravel severed in Elmore County shall file a report with the Department of Revenue,
on forms prescribed by the department, within 20 days after the end of each calendar month
in which such purchaser or transporter purchased or transported clay, sand, and gravel severed
in Elmore County. The report shall state the names and addresses of all producers in Elmore
County from whom such purchaser or transporter has received clay, sand, and gravel during
such calendar month; the total quantity of clay, sand, and gravel so acquired; and, in the
case of a transporter, to whom and where each ton of clay, sand, and gravel was delivered;
and such other information as the commissioner may reasonably require for the proper enforcement
of this subpart. The report shall be signed by the purchaser or transporter in the case of
an individual purchaser or transporter, or by a member, officer, or manager...
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45-26-245.01
Section 45-26-245.01 Severance tax levied. There is hereby levied, in addition to all other
taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and
gravel within Elmore County. The tax shall be paid to the Department of Revenue at the rate
of one cent ($.01) per ton by every producer who severs clay, sand, and gravel within Elmore
County. (Acts 1978, No. 843, p. 1262, §2; Act 82-665, 1st Sp. Sess., p. 82, §2.)...
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23-2-144
Section 23-2-144 Powers of the authority. (a) The authority shall have the following powers:
(1) To adopt bylaws for the regulation of its affairs and the conduct of its business. (2)
To adopt an official seal and alter the same at pleasure. (3) To maintain a principal office
and branch offices at the place or places within the state as it may designate. (4) To sue
and be sued in its own name, including suits in tort. (5) With the consent and approval of
the department, to acquire and construct toll road, bridge, or tunnel projects at locations
as the authority may determine to be desirable, practicable, and economically feasible and
to maintain, repair, and operate the projects. (6) To issue toll road, bridge, or tunnel revenue
bonds of the authority for any of its corporate purposes, payable solely from its tolls, other
revenues, and proceeds of the bonds, and to refund its bonds, all as provided in this article.
No bonds issued under the provisions of this article shall constitute a...
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45-33-243.03
Section 45-33-243.03 Purchaser and transporter reports. Purchaser and transporters of pit run
sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel severed in Hale County shall file
a report with the Department of Revenue, on forms prescribed by the department, within 20
days after the end of each calendar month in which such purchaser or transporter purchased
or transported pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel severed
in Hale County. The report shall state the names and addresses of all producers in Hale County
from whom such purchaser or transporter has received pit run sand, clay, sand-gravel, clay-gravel,
sand-clay, and gravel during such calendar month; the total quantity of pit run sand, clay,
sand-gravel, clay-gravel, sand-clay, and gravel so acquired; and, in the case of a transporter,
to whom and where each ton of pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and
gravel was delivered; and such other information as the...
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45-33-243.01
Section 45-33-243.01 Levy of tax. There is hereby levied, in addition to all other taxes imposed
by law, an excise and privilege tax on every person severing pit run sand, clay, sand-gravel,
clay-gravel, sand-clay, and gravel within Hale County. The tax shall be paid to the Department
of Revenue at the rate of up to five cents ($0.05) per ton or six and one-half cents ($0.065)
per cubic yard by every producer who severs pit run sand, clay, sand-gravel, clay-gravel,
sand-clay, and gravel within Hale County. (Act 91-609, p. 1145, §2.)...
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9-16-2
Section 9-16-2 Definitions. Unless clearly indicated otherwise by the context, as used in this
article, the following terms have the following meanings: (1) AFFECTED LAND. The area of land
from which overburden has been removed or upon which overburden has been deposited after October
1, 1970. (2) CONTEMPORANEOUS. Occurring at the same time as a surface mining operation and
in conjunction with the grading activities at the site. (3) CONTIGUOUS. In actual contact,
touching, as contrasted with being near but not in contact. (4) DEPARTMENT. The Department
of Industrial Relations of the State of Alabama or any department, bureau, or commission as
may lawfully succeed to the powers and duties of the department relating to mining operations.
(5) DIRECT SEEDING. The planting of seeds by hand sowing, machine sowing, or aerial seeding.
(6) DIRECTOR. Director of the department or officer, bureau, or commission as may lawfully
succeed to the powers and duties of the director. (7) HIGHWALL. The...
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