§ 40-25A-1 Definitions
§ 40-25A-2 Tax levied; amount
§ 40-25A-3 License required
§ 40-25A-4 Monthly statement and remittance of tax
§ 40-25A-6 Penalty for failure to report or keep records
§ 40-25A-12 Effect on other licenses and taxes
§ 40-25A-15 Restraint of violators from continuing in business
§ 40-25A-16 Enforcement of chapter; promulgation of rules and regulations
§ 40-25A-17 Extensions for making returns authorized
§ 40-25A-19 Disposition of proceeds
§ 40-25A-20 Deduction of operating expenses

Terms Used In Alabama Code > Title 40 > Chapter 25A

  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • 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
  • 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.
  • 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.
  • 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.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Verdict: The decision of a petit jury or a judge.