Article 1 General Provisions 26-2B-101 – 26-2B-106
Article 2 Jurisdiction 26-2B-201 – 26-2B-210
Article 3 Transfer of Guardianship or Conservatorship 26-2B-301 – 26-2B-302
Article 4 Recording and Recognition of Orders from Other States 26-2B-401 – 26-2B-403
Article 5 Miscellaneous Provisions 26-2B-501 – 26-2B-503

Terms Used In Alabama Code > Title 26 > Chapter 2B

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • BOOK VALUE: The value that T. See Alabama Code 40-28-1
  • candidate: An individual who has done any of the following:

    a. See Alabama Code 17-5-2

  • commission: The State Ethics Commission created pursuant to Section 36-25-3. See Alabama Code 17-5-2
  • commissioner: The Commissioner of the Department of Revenue. See Alabama Code 40-29A-2
  • courier: A messenger other than the United States Postal Service that delivers parcels, packages, and the like, containing returns, reports, and other documents or payments. See Alabama Code 40-29A-2
  • department: The Department of Revenue. See Alabama Code 40-29A-2
  • Dependent: A person dependent for support upon another.
  • 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.
  • DESIGNATED FILING AGENT: An individual appointed and authorized as attorney in fact to electronically submit any report or other filing required by this chapter on behalf of a candidate, his or her principal campaign committee, or a political action committee. See Alabama Code 17-5-2
  • Donor: The person who makes a gift.
  • dry: The local governments in areas which prohibit the sale of alcoholic beverages. See Alabama Code 40-28-1
  • election: Unless otherwise specified, any general, special, primary, or runoff election, or any convention or caucus of a political party held to nominate a candidate, or any election at which a constitutional amendment or other proposition is submitted to the popular vote. See Alabama Code 17-5-2
  • ELECTIONEERING COMMUNICATION: Any communication disseminated through any federally regulated broadcast media, any mailing, or other distribution, electronic communication, phone bank, or publication which (i) contains the name or image of a candidate; (ii) is made within 120 days of an election in which the candidate will appear on the ballot; (iii) the only reasonable conclusion to be drawn from the presentation and content of the communication is that it is intended to influence the outcome of an election; and (iv) entails an expenditure in excess of one thousand dollars ($1,000). See Alabama Code 17-5-2
  • 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
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • identification: The full name and complete address. See Alabama Code 17-5-2
  • IN-LIEU-OF-TAXES PAYMENTS: Those payments made directly to the state of Alabama and not to local governments or distributors under federal statute (16 USC, §831) by T. See Alabama Code 40-28-1
  • INDUSTRIAL POWER SALES: That power which is sold by T. See Alabama Code 40-28-1
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • loan: A transfer of money, property, or anything of value in consideration of a promise or obligation, conditional or not, to repay in whole or part. See Alabama Code 17-5-2
  • LOCAL OFFICE: Any office under the constitution and laws of the state, except circuit, district, or legislative offices, filled by election of the registered voters of a single county or municipality, or by the voters of a division contained within a county or municipality. See Alabama Code 17-5-2
  • LOOK-BACK PERIOD: The last three full tax years or 36 months of tax returns which are delinquent. See Alabama Code 40-29A-2
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: An individual, partnership, committee, association, corporation, labor organization, or any other organization or group of persons. See Alabama Code 17-5-2
  • PERSONAL PROPERTY INSTRUMENT: Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter required to be filed or titled for record in the probate office, in accordance with the applicable requirements of the laws of this state, including, without limitation, Sections 35-4-50 and 35-4-90. See Alabama Code 45-18-82.51
  • POLITICAL ACTION COMMITTEE: Any committee, club, association, political party, or other group of one or more persons, whether in-state or out-of-state, which receives or anticipates receiving contributions and makes or anticipates making expenditures to or on behalf of any Alabama state or local elected official, proposition, candidate, principal campaign committee or other political action committee. See Alabama Code 17-5-2
  • POLITICAL PARTY: A political party as defined in Section 17-13-40. See Alabama Code 17-5-2
  • postmark: An official mark made by the United States Postal Service on a piece of mail to cancel the stamp and to indicate the place and date of sending. See Alabama Code 40-29A-2
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • PRINCIPAL CAMPAIGN COMMITTEE: The principal campaign committee designated by a candidate under Section 17-5-4. See Alabama Code 17-5-2
  • property: The property of T. See Alabama Code 40-28-1
  • proposition: Any proposal for submission to the general public for its approval or rejection, including proposed as well as qualified ballot questions. See Alabama Code 17-5-2
  • Quorum: The number of legislators that must be present to do business.
  • real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
  • REAL PROPERTY INSTRUMENT: Includes any instrument or document affecting the title to real property that may now or hereafter be filed for record in the probate office pursuant to the applicable requirements of the laws of this state, including, without limitation, Section 12-13-43, and all statutes providing for the filing and recording of notices or statements of liens of any kind, notices of judgments, and plats or maps showing the subdivision of real estate. See Alabama Code 45-18-82.51
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • state: The State of Alabama. See Alabama Code 17-5-2
  • TAX PERIOD: Any period for which a tax return is required by law to be filed with the department. See Alabama Code 40-29A-2
  • taxpayer: Any individual or entity subject to any tax imposed by any law of the State of Alabama, payable to the State of Alabama, and collected by the department. See Alabama Code 40-29A-2
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • wet: The local governments in areas which permit the sale of alcoholic beverages. See Alabama Code 40-28-1