Alabama Code > Title 45 > Chapter 30 > Article 24 > Part 4 – Tax, Oil and Gas Severance
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| § 45-30-243 | Disposition of privilege tax on production |
Terms Used In Alabama Code > Title 45 > Chapter 30 > Article 24 > Part 4 - Tax, Oil and Gas Severance
- Contract: A legal written agreement that becomes binding when signed.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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
- President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
- 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
- Trustee: A person or institution holding and administering property in trust.
- writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
