Alabama § 9-13-80 - Definitions.
Full text of Alabama Code of Alabama § 9-13-80 — Definitions., with citation guidance and answers to common questions.
§ 9-13-80. Definitions.
The following words, terms, and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
(1) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(2) CONCENTRATION YARD. A place where logs, pulpwood, or inwoods pulpwood chips severed in Alabama are brought or received within the State of Alabama in a green or rough form or condition for resale to processors or manufacturers or for shipment out of state.
(3) DEPARTMENT. The Department of Revenue of the State of Alabama.
(4) FOREST PRODUCTS. Logs, pulpwood, poles, pilings, inwoods pulpwood chips, and stumpwood (tarwood).
(5) MANUFACTURER. As applied to logs suitable for manufacture into lumber, plywood, veneer, or other solid wood product, the person who operates the sawmill or plant in which the products are manufactured; as applied to pulpwood, the person who operates the paper or pulp mill, oriented strand board mill, pellet mill, or other plant in which the products are manufactured; as applied to poles and pilings, the person who purchases from the producer; as applied to stumpwood, the person who operates the plant or retort in which the product is utilized.
(6) PERSON. Any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit.
(7) PROCESSOR. A chip mill or other facility that receives forest products from a producer and further processes those forest products before delivery to a manufacturer.
(8) PRODUCER. Any person engaging or continuing to engage in this state in the business of severing timber or any other forest products from the soil, whether as owner, lessee, concessionaire, or contractor. The term shall also include any person who assembles or causes to be assembled any forest product for shipment out of the State of Alabama in an unmanufactured condition.
(9) SEVER. To fell, cut, or otherwise separate from the soil. For the purpose of this article, any person who is the owner or lessee of timber and is also the processor thereof or a manufacturer of products derived therefrom shall be deemed the producer engaged in severing such timber from the soil, notwithstanding the fact that the severance is made by an independent contractor or otherwise.
(10) TAXPAYER. Any person liable for taxes under this article.
Frequently Asked Questions About Alabama § 9-13-80
What does Code of Alabama § 9-13-80 cover?
Section 9-13-80 ("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 § 9-13-80?
A common citation format is "Code of Alabama § 9-13-80" (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 § 9-13-80 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.