Section 40-13-1
Definitions.
For the purposes of this article, the following terms shall have the respective meanings ascribed to them by this section:
(1) BONDS. Any revenue bonds or notes that may at any time be issued by the Alabama State Docks Department pursuant to authorization in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special Session), as same may be amended from time to time, for the purpose of constructing any seaport facility.
(2) COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the State of Alabama.
(3) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof.
(4) PRODUCER. Any person engaging in the business of severing coal from the soil within this state.
(5) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed coal.
(6) SEVER. Cutting, mining, stripping, or otherwise taking or removing from the soil within Alabama.
(7) SEAPORT FACILITY. Any improvements, including any real or personal property, structure or equipment useful for any one or more of the loading, unloading, storage, or other handling of coal, coke, or any other materials or products of any kind that are useful in promoting, developing, and operating seaports within this state and that are constructed with the proceeds from the bonds as defined herein.
(8) TON. A short ton of 2,000 pounds.
(9) TRANSPORTER. Any person transporting coal from the place where it is severed or from any other place to any other place within or without the State of Alabama.
(Acts 1971, No. 2305, p. 3719, §1.)