{"data":{"id":"us-al/ala.-code-40-13-30","jurisdiction":"us-al","citation":"Ala. Code § 40-13-30","heading":"Definitions.","body":"When used in this article, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section:\n(1) PERSON. Any individual, firm, partnership, corporation, association, or any other legal entity;\n(2) SEVER. Cutting, mining, stripping, deep mining, or otherwise taking or removing coal or lignite from the soil within the county;\n(3) TON. A short ton of 2,000 lbs.;\n(4) FISCAL YEAR. A 12 month period from January 1 through December 31;\n(5) POLICE JURISDICTION and MUNICIPAL LIMITS. Such terms shall refer to police jurisdictions and municipal limits as such police jurisdictions and municipal limits existed on January 1, 1977.","path":["Title 40 Revenue and Taxation.","Chapter 13 Minerals Severance Taxes.","Article 2 1977 Coal and Lignite Severance Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-13-30","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"313826c4a934fc54c6b87017de7c1861f587ad481e9b10e6ed987ceda6206e0f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-13-10","next":"us-al/ala.-code-40-13-31"},"notice":"GroundRules: Original legal text. Not legal advice."}