Section 45-33-243 - DefinitionsWhen 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 to any other place, within or without Hale County.Ala. Code § 45-33-243 (1975)