When used in this part, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(1) DEPARTMENT. The State Department of Revenue.
(2) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof.
(3) PRODUCER. Any person engaging in the business of severing pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel from the soil within Hale County.
(4) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel.
(5) SEVERING. Cutting, mining, stripping, or otherwise taking or removing from the soil within Hale County.
(6) TON. A short ton of 2,000 pounds.
(7) TRANSPORTER. Any person transporting pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel from the place where it is severed or from any other place to any other place, within or without Hale County.
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