§ 40-20-20 Definitions
§ 40-20-21 Computation of privilege tax
§ 40-20-22 Applicability; payment of and liability for taxes; reporting
§ 40-20-23 Allocation and distribution of taxes

Terms Used In Alabama Code > Title 40 > Chapter 20 > Article 1A - Privilege Tax On Certain Offshore Production

  • Contract: A legal written agreement that becomes binding when signed.
  • 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.