Terms Used In Alabama Code > Title 40 > Chapter 23 > Article 6 > Division 4 - Alabama Streamlined Sales and Use Tax Commission

• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
• circuit: means judicial circuit. See Alabama Code 1-1-1
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Docket: A log containing brief entries of court proceedings.
• Fiduciary: A trustee, executor, or administrator.
• following: means next after. See Alabama Code 1-1-1
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
• preceding: means next before. See Alabama Code 1-1-1
• property: includes both real and personal property. See Alabama Code 1-1-1
• Quorum: The number of legislators that must be present to do business.
• state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Subpoena duces tecum: A command to a witness to produce documents.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
• year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1