Ala. Code § 40-18-340

Current through the 2024 Regular Session.

Section 40-18-340 - [Repealed Effective 12/31/2028] Definitions

As used in this article, the following terms shall have the following meanings:

(1) AGRICULTURAL TRADE OR BUSINESS. Any trade or business described in the 2007 North American Industry Classification System, Sector 11, and includes such trades or businesses that may be hereafter reclassified in any subsequent publication of the North American Industry Classification System.

(2) OFF-STREAM UPLAND RESERVOIR. A reservoir that does not dam the stream and is not built within the stream bed or wetlands.

(3) QUALIFIED IRRIGATION EQUIPMENT. Equipment used by agricultural trade or business in irrigation systems, including but not limited to equipment used to construct irrigation systems and water wells.

(4) QUALIFIED RESERVOIR. An off-stream upland reservoir used as a source of water for irrigation by an agricultural trade or business.

Ala. Code § 40-18-340 (1975)

Repealed by Act 2023-546,§ 8, eff. 12/31/2028.

Added by Act 2012-391,§ 1, eff. 5/14/2012.