Alabama Code > Title 40 > Chapter 13 – Minerals Severance Taxes
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Other versions
Article 1 | 1971 Coal Severance Tax | 40-13-1 – 40-13-10 |
Article 2 | 1977 Coal and Lignite Severance Tax | 40-13-30 – 40-13-36 |
Article 3 | Alabama Uniform Severance Tax Act | 40-13-50 – 40-13-61 |
Terms Used In Alabama Code > Title 40 > Chapter 13 - Minerals Severance Taxes
- Arrest: Taking physical custody of a person by lawful authority.
- Contract: A legal written agreement that becomes binding when signed.
- Conviction: A judgement of guilt against a criminal defendant.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
- license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
- month: means a calendar month. See Alabama Code 1-1-1
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- preceding: means next before. See Alabama Code 1-1-1
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- Statute: A law passed by a legislature.
- writing: includes typewriting and printing on paper. See Alabama Code 1-1-1