Article 1 Sales Tax 40-23-1 – 40-23-50
Article 2 Use Tax 40-23-60 – 40-23-88
Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc 40-23-100 – 40-23-111
Article 4 Violation of Tax Exempt Privilege 40-23-120 – 40-23-121
Article 5 Taxes on Sale of Gasoline and Motor Fuel 40-23-130
Article 6 Tax on Remote Sellers 40-23-150 – 40-23-205
Article 7 School Items Annual Sales Tax Holiday 40-23-210 – 40-23-213
Article 8 Severe Weather Preparedness Tax Holiday 40-23-230 – 40-23-233
Article 9 Optional Network Election for Single Point Online Transactions 40-23-240 – 40-23-244
Article 10 Wholesale to Retail Accountability Program 40-23-260 – 40-23-263

Terms Used In Alabama Code > Title 40 > Chapter 23

  • administrator: The director of the plans and programs of the Department of Conservation and Natural Resources. See Alabama Code 9-7A-2
  • Affiliate: means :

    (i) a person that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than a person that holds the securities:

    (A) as a fiduciary or agent without sole discretionary power to vote the securities; or

    (B) solely to secure a debt, if the person has not in fact exercised the power to vote;

    (ii) a corporation 20 percent or more of whose outstanding voting securities are directly or indirectly owned, controlled, or held, with power to vote, by the debtor or a person that directly or indirectly owns, controls, or holds, with power to vote, 20 percent or more of the outstanding voting securities of the debtor, other than a person that holds the securities:

    (A) as a fiduciary or agent without sole discretionary power to vote the securities; or

    (B) solely to secure a debt, if the person has not in fact exercised the power to vote;

    (iii) a person whose business is operated by the debtor under a lease or other agreement, or a person substantially all of whose assets are controlled by the debtor; or

    (iv) a person that operates the debtor's business under a lease or other agreement or controls substantially all of the debtor's assets. See Alabama Code 8-9B-2

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • agreement: An interstate agreement for simplification and uniformity of taxation among member states in order to reduce the burden of tax compliance for sellers and for all types of commerce and to provide a means by which sales and use taxes may be collected from remote sellers. See Alabama Code 40-23-171
  • AGRICULTURAL PRODUCTS: Such term shall include horticultural, viticultural, forestry, dairy, livestock, poultry, bee, fish, aquatic and seafood products and any farm products. See Alabama Code 2-10-50
  • agriculture: The art or science of cultivating the ground and raising and harvesting crops, including also feeding, breeding, and management of livestock and poultry; tillage; husbandry; or farming. See Alabama Code 9-17-171
  • ALLOCATED FUNDS: That portion of the funds appropriated to the commission that are allocated by the commission to the soil and water conservation district in each county of the state. See Alabama Code 9-8A-1
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • APPARENT OWNER: A person whose name appears on the records of a holder as the person entitled to property held, issued, or owing by the holder. See Alabama Code 35-12-71
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • applicant: Any county, or municipality; or state, county or municipal agency having legal authority to hold title to real property, or any combination of the above named entities. See Alabama Code 9-7A-2
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Articles of incorporation: include amended and restated articles of incorporation and, in the case of a corporation existing on January 1, 1981, its certificate of incorporation, including any amended certificate, and also include, except where the context otherwise requires, articles of merger. See Alabama Code 10A-2-1.40
  • asset: Property of a debtor, but the term does not include:

    a. See Alabama Code 8-9A-1

  • Asset: means property of a debtor, but the term does not include:

    (i) property to the extent it is encumbered by a valid lien;

    (ii) property to the extent it is generally exempt under nonbankruptcy law; or

    (iii) an interest in property held in tenancy in common for life with cross contingent remainder to the survivor in fee to the extent it is not subject to process by a creditor holding a claim against only one tenant. See Alabama Code 8-9B-2

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • association: as used in this article , shall refer to agricultural cooperative marketing associations and other organizations, whether incorporated or not, which have for their objects engaging in activities similar to those of a cooperative marketing association. See Alabama Code 2-10-20
  • association: Any corporation organized under this article. See Alabama Code 2-10-50
  • AUTHORIZED INVESTMENTS: Bonds or other obligations of, or guaranteed by, the United States of America or the state, or interest bearing bank and savings and loan association deposits or obligations, obligations of any agency of the United States of America, any obligations in which a state chartered savings and loan association may invest its funds, any agreement to repurchase any of the foregoing, or any thereof. See Alabama Code 9-8A-1
  • Authorized shares: means the shares of all classes a domestic or foreign business corporation is authorized to issue. See Alabama Code 10A-2-1.40
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequeath: To gift property by will.
  • board: The Alabama Liquefied Petroleum Gas Board. See Alabama Code 9-17-100
  • board: The Office of State Planning and Federal Programs established pursuant to Sections 41-9-205 through 41-9-214. See Alabama Code 9-7-10
  • board: The Board of Agriculture and Industries of the State of Alabama. See Alabama Code 2-15-131
  • branch: A local unit of an LP-gas business that is one or more of the following:

    a. See Alabama Code 9-17-100

  • brand: The trade name or other designation under which a particular petroleum product is sold, offered for sale, or otherwise identified. See Alabama Code 8-17-80
  • BUSINESS ASSOCIATION: A corporation, joint stock company, investment company, partnership, unincorporated association, joint venture, limited liability company, business trust, trust company, safe deposit company, financial organization, insurance company, mutual fund, utility, or other business entity consisting of one or more persons, whether or not for profit. See Alabama Code 35-12-71
  • Capital offense: A crime punishable by death.
  • CHIEF EXECUTIVE OFFICER: The chief administrative officer of the employing board, including the superintendent of any public county or city school system, the President of the Alabama Institute for Deaf and Blind, and the Superintendent of the Department of Youth Services School District. See Alabama Code 16-24B-2
  • claim: A right to payment, whether or not the right is reduced to judgment, liquidated, unliquidated, fixed, contingent, matured, unmatured, disputed, undisputed, legal, equitable, secured, or unsecured, and specifically shall include the nonpayment of child support pursuant to a court order. See Alabama Code 8-9A-1
  • claim for relief: means a right to payment, whether or not the right is reduced to judgment, liquidated, unliquidated, fixed, contingent, matured, unmatured, disputed, undisputed, legal, equitable, secured, or unsecured and specifically shall include the nonpayment of child support pursuant to a court order. See Alabama Code 8-9B-2
  • Clothing: means all human wearing apparel suitable for general use including sandals, shoes, and sneakers. See Alabama Code 40-23-210
  • Clothing accessories or equipment: means incidental items worn on the person or in conjunction with "clothing. See Alabama Code 40-23-210
  • COASTAL AREA: The coastal waters, including the lands therein and thereunder, and the adjacent shorelands, including the waters therein and thereunder, strongly influenced by each and in proximity to the shorelines of Alabama and including transitional and intertidal areas, salt marshes, wetlands, and beaches. See Alabama Code 9-7-10
  • COASTAL WATERS: Those waters, adjacent to the shoreline, which contain a measurable quantity or percentage of sea water, including but not limited to, sounds, bays, lagoons, bayous, ponds and estuaries. See Alabama Code 9-7-10
  • commission: The Alabama Agricultural and Conservation Development Commission organized pursuant to the provisions of the Constitution of Alabama of 1901, as amended, and this chapter. See Alabama Code 9-8A-1
  • commissioner: The Alabama Commissioner of Agriculture and Industries. See Alabama Code 8-17-80
  • commissioner: The Commissioner of the Department of Conservation and Natural Resources. See Alabama Code 9-7A-2
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-1-1
  • commissioner: The Commissioner of Agriculture and Industries of the State of Alabama. See Alabama Code 2-15-131
  • commissioner: The Commissioner of the Department of Agriculture and Industries of the State of Alabama. See Alabama Code 2-15-150
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Alabama Code 40-23-210
  • Continuance: Putting off of a hearing ot trial until a later time.
  • CONTRACT PRINCIPAL: Includes only those persons hired on or after July 1, 2000, and certified for the position of principal as prescribed by the State Board of Education and who are employed by an employing board as the chief administrator of a school, including a vocational center. See Alabama Code 16-24B-2
  • CONTRACT YEAR: Period of contract principal's employment up to 12 months mutually agreed upon by the contract principal and employing board. See Alabama Code 16-24B-2
  • cooperative: A cooperative marketing association for marketing of farm products. See Alabama Code 2-1-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • COST-SHARE GRANT: An award of money made pursuant to the terms of this chapter with no requirement that such money be repaid except in the events outlined herein. See Alabama Code 9-8A-1
  • council: The Alabama Propane Education and Research Council created pursuant to Section 9-17-175. See Alabama Code 9-17-171
  • court: Every court and judge having jurisdiction in a case. See Alabama Code 10A-1-1.03
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • covered items: means the following:

    (1) Articles of clothing with a sales price of one hundred dollars ($100), or less, per article of clothing. See Alabama Code 40-23-210

  • creditor: A person who has a claim. See Alabama Code 8-9A-1
  • Creditor: means a person that has a claim. See Alabama Code 8-9B-2
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • day: A calendar day. See Alabama Code 16-24B-2
  • dealer: Any person engaged in the business of buying livestock in the State of Alabama for resale, exchange or slaughter and meat packing purposes, either on his or her own account or as agent for others on a commission basis or otherwise. See Alabama Code 2-15-131
  • debt: Liability on a claim. See Alabama Code 8-9A-1
  • Debt: means liability on a claim. See Alabama Code 8-9B-2
  • debtor: A person who is liable on a claim. See Alabama Code 8-9A-1
  • Debtor: means a person that is liable on a claim. See Alabama Code 8-9B-2
  • Decedent: A deceased person.
  • department: The Alabama Department of Environmental Management. See Alabama Code 9-7-10
  • department: The Department of Agriculture and Industries of the State of Alabama. See Alabama Code 2-15-131
  • department: The Department of Agriculture and Industries of the State of Alabama. See Alabama Code 2-15-150
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • domestic: With respect to an entity, that the entity is formed and exists pursuant to this title. See Alabama Code 10A-1-1.03
  • domicile: The state of incorporation of a corporation and the state of the principal place of business of a holder other than a corporation. See Alabama Code 35-12-71
  • Donor: The person who makes a gift.
  • education: Any action to provide information regarding propane and the use of propane to consumers and members of the propane gas industry. See Alabama Code 9-17-171
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Alabama Code 8-9B-2
  • ELIGIBLE PERSON: An individual, partnership, family-owned corporation the owners of all the stock of which are related by blood or marriage, estate, or trust who, as an owner, landlord, lessee, tenant or sharecropper, participates in the operation of (1) a farm lying within a soil and water conservation district, or (2) a tract of land devoted to the growth of timber lying within a soil and water conservation district. See Alabama Code 9-8A-1
  • Employee: includes an officer but not a director. See Alabama Code 10A-2-1.40
  • EMPLOYING BOARD: Includes all local boards of education, the Board of Trustees of the Alabama Institute for Deaf and Blind, and the Alabama Youth Services Board in its capacity as the Board of Education for the Department of Youth Services School District. See Alabama Code 16-24B-2
  • Entity: includes corporation and foreign corporation; nonprofit corporation; for profit and nonprofit association; business trust; estate; partnership; limited liability company; trust; and two or more persons having a joint or common economic interest; and state, United States, and foreign government. See Alabama Code 10A-2-1.40
  • 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
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • ESTUARINE SANCTUARY: A research area which may include any part or all of an estuary, adjoining transitional areas and adjacent uplands, constituting to the extent feasible a natural unit, set aside to provide scientists and students the opportunity to examine over a period of time the ecological relationships within the area. See Alabama Code 9-7-10
  • estuary: That part of a river or stream or other body of water having unimpaired connection with the open sea, where the sea water is measurably diluted with fresh water derived from land drainage. See Alabama Code 9-7-10
  • Ex officio: Literally, by virtue of one's office.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • 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.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • FINANCIAL ORGANIZATION: A savings and loan association, building and loan association, industrial loan organization, credit union, cooperative bank, bank, or banking organization. See Alabama Code 35-12-71
  • Forbearance: A means of handling a delinquent loan. A
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • fund: The Alabama Recreation Capital Development Assistance Fund. See Alabama Code 9-7A-2
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • governor: The Governor of the state. See Alabama Code 9-8A-1
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • 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.
  • holder: A person in possession of property belonging to another, or who is a trustee in case of a trust, obligated to hold for the account of, or deliver to, or pay to, the owner or apparent owner as applicable, property that is subject to this article. See Alabama Code 35-12-71
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • IN-KIND CONTRIBUTIONS: In-kind contributions represent the value of contributions provided by the applicant, other public agencies and institutions, and private organizations and individuals which directly benefit and are specifically identifiable to the project. See Alabama Code 9-7A-2
  • includes: Is not a limiting term. See Alabama Code 8-9A-1
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • insider: Includes:

    a. See Alabama Code 8-9A-1

  • Insider: includes :

    (i) if the debtor is an individual:

    (A) a relative of the debtor or of a general partner of the debtor;

    (B) a partnership in which the debtor is a general partner;

    (C) a general partner in a partnership described in clause (B); or

    (D) a corporation of which the debtor is a director, officer, or person in control;

    (ii) if the debtor is a corporation:

    (A) a director of the debtor;

    (B) an officer of the debtor;

    (C) a person in control of the debtor;

    (D) a partnership in which the debtor is a general partner;

    (E) a general partner in a partnership described in clause (D); or

    (F) a relative of a general partner, director, officer, or person in control of the debtor;

    (iii) if the debtor is a partnership:

    (A) a general partner in the debtor;

    (B) a relative of a general partner in, a general partner of, or a person in control of the debtor;

    (C) another partnership in which the debtor is a general partner;

    (D) a general partner in a partnership described in clause (C); or

    (E) a person in control of the debtor;

    (iv) an affiliate, or an insider of an affiliate as if the affiliate were the debtor; and

    (v) a managing agent of the debtor. See Alabama Code 8-9B-2

  • INSURANCE COMPANY: An association, corporation, or fraternal or mutual benefit organization, whether or not for profit, engaged in the business of providing life endowments, annuities, or insurance, including, but not limited to, accidental, burial, casualty, credit life, contract performance, dental, disability, fidelity, fire, health, hospitalization, illness, life, malpractice, marine, mortgage, surety, wage protection, and workers' compensation insurance. See Alabama Code 35-12-71
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Intestate: Dying without leaving a will.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • JUDGE OF PROBATE: The judge of probate or other licensing authority in a county. See Alabama Code 40-23-100
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • 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.
  • landowner: Any person, firm, or corporation holding title to land lying within a soil and water conservation district. See Alabama Code 9-8A-1
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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
  • LICENSING OFFICIAL: The county official required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer taxed under this article. See Alabama Code 40-23-100
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • lien: A charge against or an interest in property to secure payment of a debt or performance of an obligation, and includes a security interest created by agreement, a judicial lien obtained by legal or equitable process or proceedings, a common law lien, or a statutory lien. See Alabama Code 8-9A-1
  • Lien: means a charge against or an interest in property to secure payment of a debt or performance of an obligation, and includes a security interest created by agreement, a judicial lien obtained by legal or equitable process or proceedings, a common-law lien, or a statutory lien. See Alabama Code 8-9B-2
  • LIQUEFIED PETROLEUM GAS: Any material having vapor pressure not exceeding that allowed for commercial propane composed predominantly of the following hydrocarbons, either by themselves or as mixtures: propane, propylene, butanes (normal butane or isobutane), and butylenes. See Alabama Code 9-17-100
  • LIQUEFIED PETROLEUM GAS RESEARCH AND EDUCATION FUND: A fund created to finance activities relating to research, development, and the implementation of marketing, advertising, and informational programs relating to LP-gas directed toward the consumer as well as for the education of industrial members and employees. See Alabama Code 9-17-100
  • LIQUEFIED PETROLEUM GAS SYSTEM: Any assembly consisting of one or more containers with a means for conveying LP-gas from the container(s) to dispensing or consuming devices (either continuously or intermittently) and which incorporates components intended to achieve control of quality, flow, pressure, or state (either liquid or vapor). See Alabama Code 9-17-100
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • livestock: Any animal maintained in captivity for any reason. See Alabama Code 2-15-150
  • livestock: Cattle, swine, sheep, goats, equidae, ratites, poultry, and catfish. See Alabama Code 2-15-131
  • LIVESTOCK MARKET: A place, concentration, or collection point or other public or private place where a person assembles livestock for either public or private sale by himself or herself and the service or the cost or expense thereof is compensated by the owner of the livestock on a commission basis or otherwise. See Alabama Code 2-15-131
  • LIVESTOCK MARKET OWNER: A person engaged in the business of conducting or operating a public livestock market whether personally or through agents or employees. See Alabama Code 2-15-131
  • LOCAL PROJECT: Any program of a county, municipality or agency thereof, either individually or jointly, for the planning, acquisition of title or interest in real property, and development of facilities, providing thereby for recreational uses. See Alabama Code 9-7A-2
  • LP-GAS: Liquefied petroleum gas. See Alabama Code 9-17-100
  • lpg: Liquefied petroleum gas. See Alabama Code 9-17-100
  • 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 8-17-80
  • MANAGEMENT PROGRAM: Such term includes, but is not limited to, a comprehensive statement in words, maps, illustrations or other media of communication, prepared and adopted by the state in accordance with the provisions of this chapter, setting forth objectives, policies and standards to guide public and private users of lands and waters in the coastal area. See Alabama Code 9-7-10
  • materials: Infected barns or other infected structures or parts thereof and farm products, clothing, straw, hay or other feed for animals and other articles stored or contained in or adjacent to such barns or other structures. See Alabama Code 2-15-150
  • mediator: A person who is experienced in the field of alternative dispute resolution, and/or a person who has completed a course of training in alternative dispute resolution, and/or has been recognized as an arbitrator by an entity regularly engaged in providing arbitration services. See Alabama Code 16-24B-2
  • member: Such term shall include actual members of associations without capital stock and holders of common stock in organizations organized with capital stock. See Alabama Code 2-10-50
  • mineral: Gas; oil; coal; other gaseous, liquid, and solid hydrocarbons; oil shale; cement material; sand and gravel; road material; building stone; chemical raw material; gemstone; fissionable and nonfissionable ores; colloidal and other clay; steam and other geothermal resource; or any other substance defined as a mineral by the law of this state. See Alabama Code 35-12-71
  • MINERAL PROCEEDS: Amounts payable for the extraction, production, or sale of minerals, or, upon the abandonment of those payments, all payments that become payable thereafter. See Alabama Code 35-12-71
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • MOTOR BOAT: A boat with one or more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments intended to be permanent rather than readily removable and which motor or motors are controlled with remote controls built on or into the hull of the boat. See Alabama Code 40-23-100
  • motor vehicle: as used in this division , shall include all vehicles propelled by any power other than muscular power. See Alabama Code 8-17-150
  • 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.
  • ODORIZED PROPANE: Propane which has an odorant added to it. See Alabama Code 9-17-171
  • officer: The term includes every person authorized to enforce the game and fish laws of this state, and whenever the possession, use, importation, transportation, storage, sale, offering, or exposing for sale of game birds, animals, or fish is prohibited or restricted, the prohibition or restriction shall extend to and include every part of the game, bird, animal, or fish, and a violation as to each animal, bird, or fish, or part thereof, shall be a separate offense. See Alabama Code 9-11-1
  • Open-end credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or revolving credit.) Source: OCC
  • Organization: means a person other than an individual. See Alabama Code 8-9B-2
  • Oversight: Committee review of the activities of a Federal agency or program.
  • owner: A person who has a legal or equitable interest in property subject to this article or the person's legal representative. See Alabama Code 35-12-71
  • partner: A limited partner or general partner. See Alabama Code 10A-1-1.03
  • 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.
  • 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 8-17-80
  • person: Every natural person, firm, copartnership, association, or corporation. See Alabama Code 9-17-100
  • person: Any and all persons, natural or artificial, including, but not limited to, any individual, partnership, association, society, joint stock company, firm, company, corporation, institution, trust, estate, other legal entity or business organization or any state or local governmental entity and any successor of the foregoing. See Alabama Code 9-7-10
  • person: An individual, a partnership, a corporation or two or more individuals having a joint or common interest. See Alabama Code 2-1-1
  • person: An individual, partnership, corporation, association, organization, government, or governmental subdivision or agency, business trust, estate, trust, or any other legal or commercial entity. See Alabama Code 8-9A-1
  • person: Such term shall include individuals, firms, partnerships and associations. See Alabama Code 2-10-50
  • person: An individual, business association, financial organization, estate, trust, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Alabama Code 35-12-71
  • Person: means an individual, estate, partnership, association, trust, business or nonprofit entity, public corporation, government or governmental subdivision, agency, or instrumentality, or other legal or commercial entity. See Alabama Code 8-9B-2
  • person: Any individual, partnership, corporation, association or other business unit. See Alabama Code 2-15-131
  • PETROLEUM PRODUCTS: Gasoline, diesel fuel, and lubricating oil. See Alabama Code 8-17-80
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • 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.
  • preceding: means next before. See Alabama Code 1-1-1
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • principal: Includes only those persons hired before July 1, 2000, and certified for the position of principal as prescribed by the State Board of Education and who are employed by an employing board as the chief administrator of a school, including a vocational center. See Alabama Code 16-24B-2
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • PROBATIONARY PRINCIPAL: Any principal hired for the first time in any local school system as a principal on or after July 1, 2000. See Alabama Code 16-24B-2
  • PRODUCTION OF AGRICULTURAL PRODUCTS: Such term shall include fishing activities and the harvesting of aquatic and seafood products as well as the production of other agricultural or farm products hereinabove defined in subdivision (1) of this section. See Alabama Code 2-10-50
  • PROGRAM YEAR: The period from October 1 to September 30. See Alabama Code 9-8A-1
  • propane: Hydrocarbon whose chemical composition is predominately C3H8, whether recovered from natural gas or crude oil, and includes liquefied petroleum gases and mixtures thereof. See Alabama Code 9-17-171
  • PROPANE GAS INDUSTRY: Those persons involved in the production, transportation, and sale of propane. See Alabama Code 9-17-171
  • property: Both real and personal property, whether tangible or intangible, and any interest in property whether legal or equitable and includes anything that may be the subject of ownership. See Alabama Code 8-9A-1
  • property: Tangible property held in a safe deposit box or other safekeeping depository in this state, and fixed and certain interest in intangible property that is held, issued, or owed in the course of a holder's business, or by a government, governmental subdivision, agency, or instrumentality, and all income or increments therefrom. See Alabama Code 35-12-71
  • Property: means both real and personal property, whether tangible or intangible, and any interest in property whether legal or equitable and includes anything that may be the subject of ownership. See Alabama Code 8-9B-2
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Protective equipment: means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use. See Alabama Code 40-23-210
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • PUBLIC MEMBER: A member of the council, other than a representative of wholesalers or retail marketers, representing significant users of propane, public safety officials, state regulatory officials, or other groups knowledgeable about propane. See Alabama Code 9-17-171
  • QUALIFIED INDUSTRY ORGANIZATION: The Alabama Propane Gas Association or its successor. See Alabama Code 9-17-171
  • Quorum: The number of legislators that must be present to do business.
  • re-refined oil: as used in this division , shall mean any lubricating oil, lubricant or motor lubricating oil which has been previously used, in whole or in part, when such oil has been reprocessed, re-refined or in any manner reclaimed, regardless of the quality of the oil, the method of reprocessing, re-refining or reclaiming of the oil or of the intended use of such oil. See Alabama Code 8-17-110
  • record: Information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Alabama Code 35-12-71
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Alabama Code 8-9B-2
  • 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
  • RECREATIONAL LAND: Land and appurtenances thereto used for, or susceptible to recreational use. See Alabama Code 9-7A-2
  • RECREATIONAL USE: Participation in or observation of outdoor activities by the general public including, but not limited to, hunting, fishing, water sports, aerial sports, hiking, camping, winter sports, animal or vehicular riding and any related activity. See Alabama Code 9-7A-2
  • RED TAG: A red card or device containing an official printed notice of the condemnation of a liquefied petroleum gas system or any connected or disconnected LP-gas component, LP-gas storage container, LP-gas container appurtenance, or LP-gas motor vehicle, transport, or delivery unit placed as a result of a violation of the liquefied petroleum gas safety code provisions and regulations, or as a result of a mechanical defect found on the LP-gas motor vehicle, transport, or delivery unit that could cause a danger to the public if allowed to continue to operate. See Alabama Code 9-17-100
  • relative: An individual related by consanguinity within the third degree as determined by the common law, a spouse, or an individual related to a spouse within the third degree as so determined, and includes an individual in an adoptive relationship within the third degree. See Alabama Code 8-9A-1
  • Relative: means an individual related by consanguinity within the third degree as determined by the common law, a spouse, or an individual related to a spouse within the third degree as so determined, and includes an individual in an adoptive relationship within the third degree. See Alabama Code 8-9B-2
  • REMOTE SELLER: An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or other similar legal entity that sells tangible personal property or a service, but does not have nexus in this state. See Alabama Code 40-23-171
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • research: Any type of study, investigation, or other activities designed to advance the image, desirability, usage, marketability, and efficient use of propane gas and to further the development and distribution of the information. See Alabama Code 9-17-171
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • RETAIL MARKETER: A person engaged primarily in the sale of odorized propane gas to the end user or to retail propane dispensers. See Alabama Code 9-17-171
  • RETAIL PROPANE DISPENSER: A person who sells odorized propane to the end user but is not engaged primarily in the business of the sales. See Alabama Code 9-17-171
  • rules: Rules necessary to carry out this article adopted pursuant to the Administrative Procedure Act. See Alabama Code 35-12-71
  • SALES AND USE TAXES: Sales and use taxes and gross receipts taxes in the nature of a sales tax imposed pursuant to Alabama law. See Alabama Code 40-23-171
  • School supply: is a n item commonly used by a student in a course of study. See Alabama Code 40-23-210
  • seafoods: shall include and mean all oysters, saltwater fish, saltwater shrimp, diamond back terrapin, sea turtle, crabs and all other species of marine or saltwater animal life existing or living in the water within the territorial jurisdiction of the State of Alabama. See Alabama Code 9-2-80
  • Secretary: means the corporate officer to whom the board of directors has delegated responsibility under Section 10A-2-8. See Alabama Code 10A-2-1.40
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Shareholder: means the person in whose name shares are registered in the records of a corporation or the beneficial owner of shares to the extent of the rights granted by a nominee certificate on file with a corporation. See Alabama Code 10A-2-1.40
  • Shares: means the units into which the proprietary interests in a corporation are divided. See Alabama Code 10A-2-1.40
  • SOIL AND WATER CONSERVATION DISTRICT: A governmental subdivision of this state and a public body corporate and politic organized pursuant to Article 2 of Chapter 8 of Title 9. See Alabama Code 9-8A-1
  • SOIL AND WATER CONSERVATION PRACTICES: The measures approved by the commission and applied to the land that prevent soil erosion in the state or improve the quality of water from agricultural sources in the state or improve the forest resources of the state. See Alabama Code 9-8A-1
  • Sport or recreational equipment: means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. See Alabama Code 40-23-210
  • state: The State of Alabama. See Alabama Code 8-17-80
  • state: A state of the United States and the District of Columbia. See Alabama Code 40-23-171
  • state: The State of Alabama. See Alabama Code 9-8A-1
  • state: A state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Alabama Code 35-12-71
  • STATE PROJECT: Any program of a state agency, board, authority or commission either individually or jointly, for the planning, acquisition of title or interest in real property, and development of facilities; providing thereby for recreational uses or for research or other educational studies deemed necessary to assist in implementing this chapter. See Alabama Code 9-7A-2
  • STATE SOIL AND WATER CONSERVATION COMMITTEE: The agency of the state established and existing pursuant to Section 9-8-22. See Alabama Code 9-8A-1
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • subsidiary: An entity or organization at least 50 percent of:

    (A) the ownership or membership interest of which is owned by a parent entity or parent organization; or

    (B) the voting power of which is possessed by a parent entity or parent organization. See Alabama Code 10A-1-1.03

  • Summons: Another word for subpoena used by the criminal justice system.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • transfer: Every mode, direct or indirect, absolute or conditional, voluntary or involuntary, of disposing of or parting with an asset or an interest in an asset, and includes payment of money, release, lease, and creation of a lien or other encumbrance. See Alabama Code 8-9A-1
  • Transfer: means every mode, direct or indirect, absolute or conditional, voluntary or involuntary, of disposing of or parting with an asset or an interest in an asset, and includes payment of money, release, lease, license, and creation of a lien or other encumbrance. See Alabama Code 8-9B-2
  • treasurer: The Treasurer of the State of Alabama, or the designee of the Treasurer. See Alabama Code 35-12-71
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • utility: Any person who owns or operates, for public use, any plant, equipment, real property, franchise, or license for the transmission of communications or the production, storage, transmission, sale, delivery, or furnishing of electricity, water, steam, or gas. See Alabama Code 35-12-71
  • VALID LIEN: A lien that is effective against the holder of a judicial lien subsequently obtained by legal or equitable process or proceedings. See Alabama Code 8-9A-1
  • Valid lien: means a lien that is effective against the holder of a judicial lien subsequently obtained by legal or equitable process or proceedings. See Alabama Code 8-9B-2
  • Venue: The geographical location in which a case is tried.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Voting group: means all shares of one or more classes or series that under the articles of incorporation or this chapter are entitled to vote and be counted together collectively on a matter at a meeting of shareholders. See Alabama Code 10A-2-1.40
  • WATER USE: Activities which are conducted in or on the water, but such term does not mean or include the establishment of any water quality standard or criteria or the regulation of the discharge or runoff of water pollutants except the standards, criteria or regulations which are incorporated in any program as required by the provisions of this chapter. See Alabama Code 9-7-10
  • wholesaler: A company engaged primarily in the sale of odorized propane gas to the retail marketer or to the end user. See Alabama Code 9-17-171