§ 40-25-40 Definitions
§ 40-25-41 Levied; amount; liability for payment; registration as responsible taxpayers; seizure of contraband
§ 40-25-42 Returns
§ 40-25-45 Lien
§ 40-25-46 Records
§ 40-25-47 Disposition of funds

Terms Used In Alabama Code > Title 40 > Chapter 25 > Article 2 - Use Tax

  • Conviction: A judgement of guilt against a criminal defendant.
  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: means a calendar month. See Alabama Code 1-1-1
  • 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: 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
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1