Article 1 Sales Tax 40-25-1 – 40-25-29
Article 2 Use Tax 40-25-40 – 40-25-47
Article 4 Indian Reservation Tobacco Vendors 40-25-70

Terms Used In Alabama Code > Title 40 > Chapter 25

  • 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.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • 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
  • BOARD OF DIRECTORS: The group of persons vested with the management of the affairs of the corporation irrespective of the name by which the group is designated. See Alabama Code 45-3-60
  • bylaws: The code or codes of rules adopted for the regulation or management of the affairs of the corporation irrespective of the name or names by which the rules are designated. See Alabama Code 45-3-60
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • corporation: Includes a domestic or foreign business corporation as defined in Chapter 2, a domestic or foreign nonprofit corporation as defined in Chapter 3, a domestic or foreign professional corporation as defined in Chapter 4, and those entities specified in Chapter 20 as corporate. See Alabama Code 45-26-231.06
  • DENTAL CARE SERVICES: Any services furnished to any person for the purpose of preventing, alleviating, curing, or healing human dental illness or injury. See Alabama Code 45-42A-24.05
  • dentist: Any person who furnishes dental care services and who is licensed as a dentist by the State of Alabama. See Alabama Code 45-42A-24.05
  • Dependent: A person dependent for support upon another.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • GOVERNING AUTHORITY: A person or group of persons who are entitled to manage and direct the affairs of an entity under this title and the governing documents of the entity, except that if the governing documents of the entity or this title divide the authority to manage and direct the affairs of the entity among different persons or groups of persons according to different matters, governing authority means the person or group of persons entitled to manage and direct the affairs of the entity with respect to a matter under the governing documents of the entity or this title. See Alabama Code 45-26-231.06
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • insurer: Such term shall have the meaning ascribed in Section 27-1-2. See Alabama Code 45-42A-24.05
  • member: One having membership rights in a corporation in accordance with the provisions of its governing documents. See Alabama Code 45-3-60
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • NONPROFIT CORPORATION: A nonprofit corporation no part of the income or profit of which is distributable to its members, directors, or officers. See Alabama Code 45-3-60
  • 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.
  • 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: An individual, including the estate of an incompetent or deceased individual, or an organization, whether created by the laws of this state or another state or foreign country, including, without limitation, a general partnership, limited liability partnership, limited partnership, limited liability limited partnership, limited liability company, corporation, professional corporation, professional association, trustee, personal representative, fiduciary, as defined in Section 19-3-150 or person performing in any similar capacity, business trust, estate, trust, association, joint venture, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Alabama Code 45-26-231.06
  • person: Such term shall have the meaning ascribed in Section 27-1-2. See Alabama Code 45-42A-24.05
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 30-3D-608
  • 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.
  • Quorum: The number of legislators that must be present to do business.