dealer: A person who in violation of Alabama law manufactures, produces, ships, sells, uses, distributes, transports, or imports into Alabama or in any manner acquires or possesses more than 42 1/2 grams of marihuana, or seven or more grams of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight, or dosage units, shall include the weight or dosage units of the substance whether pure, impure, or diluted, in the dealer's possession. See Alabama Code 26-1A-107
DIESEL FUEL: Any liquid that is advertised, offered for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. See Alabama Code 45-17-231.20
Donee: The recipient of a gift.
Donor: The person who makes a gift.
DYED DIESEL FUEL: Diesel fuel that meets the dyeing and marking requirements of Section 4082, Title 26 of the United States Code. See Alabama Code 45-17-231.20
DYED KEROSENE: Kerosene that meets the dyeing and marking requirements of Section 4082, Title 26 of the United States Code. See Alabama Code 45-17-231.20
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
gasoline: Any product commonly or commercially known as gasoline, regardless of classification, that is advertised, offered for sale, or sold for use as or used as motor fuel in an internal combustion engine, including gasohol and blended fuel which contains gasoline. See Alabama Code 45-17-231.20
INSPECTION FEE PERMIT HOLDER: A person to whom the Department of Revenue has issued an inspection fee permit. See Alabama Code 45-17-231.20
Inter vivos: Transfer of property from one living person to another living person.
kerosene: All grades of kerosene, including, but not limited to, the two grades of kerosene, No. See Alabama Code 45-17-231.20
license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
LUBRICATING OIL: Those products of petroleum that are commonly used in lubricating or oiling engines and any devices or substitutes for such products of petroleum. See Alabama Code 45-17-231.20
marihuana: Any marihuana, whether real or counterfeit, as defined in Section 20-2-2, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Alabama laws. See Alabama Code 26-1A-107
Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
MOTOR CARRIER: Any person, firm, partnership, association, joint stock company, corporation, lessee, trustee, or receiver appointed by any court controlling, operating, or managing any motor vehicle used for the transportation of persons or property for hire. See Alabama Code 26-1A-123
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
PERMISSIVE SUPPLIER: An out-of-state supplier that elects, but is not required, to have a supplier's license as required in Section 40-17-332. See Alabama Code 45-17-231.20
person: Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity as well as any other group or combination thereof acting as a unit. See Alabama Code 45-17-231.20
person: Any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. See Alabama Code 26-1A-123
PERSON FIRST SELLING: Any person, as herein defined, who first sells dyed diesel fuel, dyed kerosene, and/or lubricating oil in Alabama on which an inspection fee is imposed by this article. See Alabama Code 45-17-231.20
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
supplier: A person who is subject to the general taxing jurisdiction of this state and registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal distribution system and who owns motor fuel in the bulk transfer/terminal system, or a person who receives motor fuel in this state pursuant to a two-party exchange. See Alabama Code 45-17-231.20
UNDYED DIESEL FUEL: Diesel fuel that has not been dyed in accordance with the Internal Revenue Service fuel dyeing provisions. See Alabama Code 45-17-231.20
Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC