Alabama Code > Title 40 > Chapter 18 > Article 21 – Alabama Taxpayer Protection and Assistance Act

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Fiduciary: A trustee, executor, or administrator.
Fraud: Intentional deception resulting in injury to another.
Oversight: Committee review of the activities of a Federal agency or program.