{"data":{"id":"us-al/ala.-code-45-26-245","jurisdiction":"us-al","citation":"Ala. Code § 45-26-245","heading":"Definitions.","body":"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:\n(1) DEPARTMENT. The State Department of Revenue.\n(2) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof.\n(3) PRODUCER. Any person engaging in the business of severing clay, sand, and gravel from the soil within Elmore County.\n(4) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed clay, sand, and gravel.\n(5) SEVERING. Cutting, mining, stripping, or otherwise taking or removing from the soil within Elmore County.\n(6) TON. A short ton of 2,000 pounds.\n(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.","path":["Title 45 Local Laws.","Chapter 26 Elmore County.","Article 24 Taxation.","Part 6 Tax. Severance."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-26-245","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"885e0ad7c5d7cf5fe8474ad60835694b48f6a6f477c9b6e26d8ba8727401fbfe","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-26-244.61","next":"us-al/ala.-code-45-26-245.01"},"notice":"GroundRules: Original legal text. Not legal advice."}