Alabama Code > Title 40 > Chapter 26B > Article 1 – Pharmaceutical Services


§ 40-26B-1	Definitions
§ 40-26B-2	Privilege tax upon providers of pharmaceutical services; exceptions
§ 40-26B-3	Payment and collection of tax; appropriation of funds and use by Alabama Medicaid Agency
§ 40-26B-4	Filing of statement; penalty
§ 40-26B-5	Duty to keep books and records; confidentiality of information; rules and regulations
§ 40-26B-6	Use of revenues; reimbursement
§ 40-26B-7	Reduction or elimination of revenues prohibited while tax in effect
§ 40-26B-8	Effect of article if federal financial participation is not available
§ 40-26B-9	Refund of supplemental privilege tax

Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
circuit: means judicial circuit. See Alabama Code 1-1-1
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
following: means next after. See Alabama Code 1-1-1
month: means a calendar month. 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
United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1