Alabama Code > Title 40 > Chapter 23 > Article 1 > Division 2 – Street and Highway Contractors


§ 40-23-50	Tax levied; collection and enforcement

Contract: A legal written agreement that becomes binding when signed.
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.
following: means next after. See Alabama Code 1-1-1
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
Lien: A claim against real or personal property in satisfaction of a debt.
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
preceding: means next before. See Alabama Code 1-1-1
Probate: Proving a will
property: includes both real and personal property. See Alabama Code 1-1-1
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1