Alabama § 40-13-1 - Definitions.
Full text of Alabama Code of Alabama § 40-13-1 — Definitions., with citation guidance and answers to common questions.
§ 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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-13-1
What does Code of Alabama § 40-13-1 cover?
Section 40-13-1 ("Definitions.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-13-1?
A common citation format is "Code of Alabama § 40-13-1" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-13-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.