§ 40-26-1 Tax imposed; exemptions; definitions
§ 40-26-2 Certain municipal privilege license taxes excluded in computation of tax
§ 40-26-3 When tax due; monthly reports and payments
§ 40-26-4 Cash and credit businesses
§ 40-26-5 Annual return and payment
§ 40-26-7 Verification of reports
§ 40-26-8 Failure to make reports and keep records
§ 40-26-9 Willful refusal to make reports or permit examination of records
§ 40-26-16 Failure to add tax to price of service; refund or absorption of tax prohibited
§ 40-26-17 Violators restrained from continuing in business
§ 40-26-18 Administration of chapter
§ 40-26-19 Rules and regulations
§ 40-26-20 Disposition of proceeds of tax
§ 40-26-21 Allowance of discount of taxes

Terms Used In Alabama Code > Title 40 > Chapter 26

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • circuit: means judicial circuit. See Alabama Code 30-3D-608
  • 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.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • 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.
  • 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
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month. See Alabama Code 30-3D-608
  • oath: includes affirmation. See Alabama Code 30-3D-608
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 30-3D-608
  • property: includes both real and personal property. See Alabama Code 30-3D-608
  • Testify: Answer questions in court.
  • 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.