For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section except where the context clearly indicates a different meaning:

(1) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.

Terms Used In Alabama Code 40-26A-1

  • following: means next after. See Alabama Code 1-1-1
  • 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
(2) DEPARTMENT. The Alabama Department of Revenue.
(3) PARI-MUTUEL. A system of betting on races whereby the winners divide the total amount bet, after deducting authorized taxes, fees and management expenses, in proportion to the sums wagered individually.
(4) PARI-MUTUEL POOL. The total amount wagered under the pari-mutuel betting system in any particular race.
  Previous section
Next section  
 Chapter 26A Contents