Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX › Section 810-8-7-.02 - Definitions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The definitions
			 of terms contained in
Code of Ala. 1975
, Section
			 40-13-51,
			 are incorporated into this chapter by reference. In addition, the following
			 terms shall have the meaning ascribed to them for the purpose of clarification
			 and for the enforcement of Title 40,
Code of Ala.
			 1975
, Chapter 13, Article 3:
(a)
Agricultural Purposes
- The use of lime
			 or limestone in accordance with the "Alabama Agricultural Liming Materials Act"
			 as codified in Chapter 23 of Title 2,
Code of Ala.
			 1975
.
(b)
Chert
- A metamorphic, fragmentary, flint or
			 silica formation interspersed with varying quantity and quality of clay binder.
			 Chert in its natural formation may require blasting to facilitate loading and
			 manipulation.
(c)
Commercial Quarry
- A place from which
			 stone, aggregate sand, gravel, sandstone, granite, shale, clay, dolomite,
			 limestone, and any other natural mineral listed as such by the Geological
			 Survey of Alabama is severed for sale.
(d)
Lightweight
			 Aggregate
- Expanded raw materials that are used in the
			 production of lightweight concrete products (i.e. structural concrete, concrete
			 building blocks, pre-cast structural units and insulating fill). Raw materials
			 commonly used in the production of lightweight aggregate are clay, sand,
			 gravel, and rock.
(e)
Manufactured or Processed Severed
			 Materials
- Natural minerals which have been blended,
			 converted or otherwise transformed by the producer or first purchaser, into a
			 finished product different from the natural minerals such that the component
			 natural minerals are no longer identifiable in the resulting finished product.
(f)
Pollution
			 Control or Abatement
- As defined in Section
			 40-23-4(a)(16),
Code of Ala. 1975
, shall include but shall not be
			 limited to, severed materials used in the treating, modifying, or disposing of
			 water or air pollutants with lime or limestone in water treatment or scrubbing
			 systems in order to comply with a federal, state, or local pollution control
			 law or regulation.
(g)
Portland Cement
- A mortar made by
			 heating lime and clay in a kiln and pulverizing the result. It contains a large
			 proportion of clay, and hardens after water is added.
(h)
Processed
			 Sand
- Severed sand that has been washed. Clean sand that
			 has the clay removed.
(i)
Rock Dust
- Ground limestone or marble
			 that is used for mine safety by rendering coal dust inert.
(j)
Severed
			 Material
- All natural minerals, including sand, gravel,
			 sandstone, granite, shale, clay, dolomite, limestone, and any other mineral
			 listed as such by the Geological Survey of Alabama that is not specifically
			 excluded from taxation. Other taxable minerals include bauxite, salt, and
			 silicon.
(k)
Ton
- A short ton of 2000 pounds.
(l)
Unprocessed
			 Naturally Occurring Sand
- Sand that is excavated from the
			 earth in its natural form.
(m)
Used for Fill
- Any material used to
			 build up a formation on a road, house pad, or building pad.