{"data":{"id":"us-al/ala.-code-40-13-81","jurisdiction":"us-al","citation":"Ala. Code § 40-13-81","heading":"Definitions.","body":"For the purposes of this article, the following words have the following meanings:\n(1) AFFILIATE. Any person directly or indirectly controlling greater than a 50 percent interest in any other person.\n(2) PERSON. Any individual, firm, partnership, corporation, association, or any other legal entity.\n(3) SEVER. Cutting, mining, stripping, deep mining, or otherwise taking or removing coal or lignite from the soil within the county.\n(4) TON. A short ton of 2,000 pounds.","path":["Title 40 Revenue and Taxation.","Chapter 13 Minerals Severance Taxes.","Article 4 2017 Coal Severance Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-13-81","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"538b3bf0ae7e88b30ed59a8439a88d3327ecc7b46bf694e489c88f69aa89045e","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-13-80","next":"us-al/ala.-code-40-13-82"},"notice":"GroundRules: Original legal text. Not legal advice."}