{"data":{"id":"us-al/ala.-code-45-33-243","jurisdiction":"us-al","citation":"Ala. Code § 45-33-243","heading":"Definitions.","body":"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:\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 pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel from the soil within Hale County.\n(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.\n(5) SEVERING. Cutting, mining, stripping, or otherwise taking or removing from the soil within Hale County.\n(6) TON. A short ton of 2,000 pounds.\n(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 to any other place, within or without Hale County.","path":["Title 45 Local Laws.","Chapter 33 Hale County.","Article 24 Taxation.","Part 4 Tax. Severance."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-33-243","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"f1a9542c974f7fec26b91397fc7d4289aaa4055a9dfaca09ead27a9a986d7060","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-33-242.35","next":"us-al/ala.-code-45-33-243.01"},"notice":"GroundRules: Original legal text. Not legal advice."}