Sections
Part 1 General Provisions 45-11-240 – 45-11-240.37
Part 2 Tax, Ad Valorem 45-11-242 – 45-11-243
Part 3 2014 Sales and Use Tax for Hospital 45-11-244 – 45-11-244.11
Part 4 2019 Sales and Use Tax for Hospital 45-11-245 – 45-11-245.15
Part 5 Sales and Use Tax for Infrastructure, Public Safety, and Economic Development 45-11-246 – 45-11-246.07
Part 6 Sales and Use Tax for Maintenance and Repair of County Jail 45-11-247 – 45-11-247.08

Terms Used In Alabama Code > Title 45 > Chapter 11 > Article 24 - Taxation

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • 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.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • AGRICULTURAL PRODUCTS: Such term shall include horticultural, viticultural, forestry, dairy, livestock, poultry, bee, fish, aquatic and seafood products and any farm products. See Alabama Code 2-10-50
  • AGRICULTURAL PRODUCTS: The products of field, pasture, meadow and garden; fruits, melons, berries, nuts, vegetables, livestock, poultry and poultry products, dairy products, fish, aquatic and seafood products and all other things commonly known as agricultural products. See Alabama Code 2-10-90
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • applicant: A natural person who files a written application with the governing body of any county in accordance with the provisions of Section 11-88-3. See Alabama Code 11-88-1
  • Appraisal: A determination of property value.
  • 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
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • association: as used in this article , shall refer to agricultural cooperative marketing associations and other organizations, whether incorporated or not, which have for their objects engaging in activities similar to those of a cooperative marketing association. See Alabama Code 2-10-20
  • association: Any corporation organized under this article. See Alabama Code 2-10-50
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • authority: The public corporation organized pursuant to this article. See Alabama Code 11-85-100
  • authority: A public corporation organized pursuant to the provisions of this article. See Alabama Code 11-88-1
  • authority: A public corporation organized pursuant to the provisions of Article 1 of this chapter, as amended. See Alabama Code 11-88-40
  • AUTHORIZING RESOLUTION: A resolution adopted by the governing body of the county pursuant to Section 45-11-245. See Alabama Code 45-11-245.01
  • AVIATION GASOLINE: Motor fuel designed for use in the operation of aircraft other than jet aircraft, and sold or used for that purpose. See Alabama Code 8-17-80
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • 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
  • BIODIESEL FUEL: Any motor fuel or mixture of motor fuels that is derived, in whole or in part, from agricultural products or animal fats, or the wastes of such products or fats, and is advertised as, offered for sale as, suitable for use as, or used as motor fuel in a diesel engine. See Alabama Code 8-17-80
  • BLENDED FUEL: A mixture composed of gasoline or diesel fuel and any other liquid that can be used as a motor fuel in a highway vehicle. See Alabama Code 8-17-80
  • board: The board of directors of an authority. See Alabama Code 11-88-1
  • board: The board of directors of an authority. See Alabama Code 11-88-40
  • board: The board of directors of the corporation. See Alabama Code 11-15-1
  • board: The State Board of Agriculture and Industries. See Alabama Code 2-8-310
  • board: The State Board of Agriculture and Industries. See Alabama Code 2-8-350
  • board: The Alabama Board of Agriculture and Industries. See Alabama Code 8-17-80
  • BOARD OF DIRECTORS: The Board of Directors of the Alabama Revolving Loan Fund Authority. See Alabama Code 11-85-100
  • bonds: The bonds issued under this article. See Alabama Code 11-85-100
  • bonds: Bonds, notes, and certificates representing an obligation to pay money. See Alabama Code 11-88-1
  • brand: The trade name or other designation under which a particular petroleum product is sold, offered for sale, or otherwise identified. See Alabama Code 8-17-80
  • BULK TRANSFER: Any transfer of motor fuel from one location to another by pipeline tender or marine delivery within a bulk transfer/terminal system, including, but not limited to, the following:

    a. See Alabama Code 8-17-80

  • BULK USER: A person who receives into his or her own storage facilities, in transport truck lots, taxable motor fuel for his or her own consumption. See Alabama Code 8-17-80
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • code: The Code of Alabama 1975, as amended. See Alabama Code 45-11-244.01
  • code: The Code of Alabama 1975, as amended. See Alabama Code 45-11-245.01
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-1-1
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-8-310
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-8-350
  • commissioner: The Commissioner of Revenue of the state. See Alabama Code 45-11-244.01
  • commissioner: The Commissioner of Revenue of the state. See Alabama Code 45-11-245.01
  • commissioner: The Alabama Commissioner of Agriculture and Industries. See Alabama Code 8-17-80
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • CONCISE LEGAL DESCRIPTION: A reasonably concise description of a particular geographic area which may be by metes and bounds or by reference to government surveys, recorded maps and plats, municipal, county, or state boundary lines, well-defined landmarks and other monuments, or any combination of the foregoing. See Alabama Code 11-88-1
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • cooperative: A cooperative marketing association for marketing of farm products. See Alabama Code 2-1-1
  • CORPORATION: A corporation organized pursuant to the provisions of this chapter. See Alabama Code 11-15-1
  • county: Any county in the state. See Alabama Code 11-88-1
  • COUNTY: That county in the state in which the corporation shall be organized. See Alabama Code 11-15-1
  • county: Chilton County in the state. See Alabama Code 45-11-244.01
  • county: Chilton County in the state. See Alabama Code 45-11-245.01
  • county: Chilton County. See Alabama Code 45-11-246
  • coupon: Any interest coupon evidencing an installment of interest payable with respect to a warrant. See Alabama Code 11-15-1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • department: The Department of Agriculture and Industries. See Alabama Code 2-8-350
  • department: The Department of Agriculture and Industries. See Alabama Code 2-8-381
  • department: The Alabama Department of Agriculture and Industries. See Alabama Code 8-17-80
  • Dependent: A person dependent for support upon another.
  • DETERMINING COUNTY: Any county the governing body of which shall have made findings and determinations of fact in accordance with the provisions of Section 11-88-3. See Alabama Code 11-88-1
  • Devise: To gift property by will.
  • DIESEL FUEL: Any liquid that is advertised, offered for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. See Alabama Code 8-17-80
  • director: A member of the board of directors of the authority. See Alabama Code 11-88-1
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • district: A geographical area designated by the Governor as provided in this article. See Alabama Code 11-85-50
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • DYED DIESEL FUEL: Diesel fuel that meets the dyeing and marking requirements of Section 4082, Title 26 of the United States Code. See Alabama Code 8-17-80
  • DYED KEROSENE: Kerosene that meets the dyeing and marking requirements of Section 4082, Title 26 of the United States Code. See Alabama Code 8-17-80
  • 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
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • fiduciary: means the executor of a will, the administrator of a decedent's estate or the trustee of an express inter vivos or testamentary trust, and includes both individual and corporate fiduciaries. See Alabama Code 19-3-150
  • Fiduciary: A trustee, executor, or administrator.
  • FIRE PROTECTION FACILITY: Land, plants, systems, facilities, buildings, fire engines, fire hydrants, ladders, equipment, hoses, alarm apparatus, chemicals, uniforms, supplies, or any combination of any thereof used or useful or capable of future use in furnishing fire protection service and all other property deemed necessary or desirable by the authority for use in furnishing fire protection service. See Alabama Code 11-88-1
  • FIRE PROTECTION SERVICE: All services involved in protecting property and life from fires, including but not limited to discovering, ascertaining, extinguishing, preventing the spread of or fighting fires, or inspecting property for fire hazards, or any part or combination thereof. See Alabama Code 11-88-1
  • 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.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • gasohol: A blended motor fuel composed of gasoline and motor fuel grade alcohol. See Alabama Code 8-17-80
  • gasoline: Any product commonly or commercially known as gasoline, regardless of classification, that is advertised, offered for sale, or sold for use as or used as motor fuel in an internal combustion engine, including gasohol and blended fuel which contains gasoline. See Alabama Code 8-17-80
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • GOVERNING BODY: The chief legislative body of a governmental unit. See Alabama Code 11-85-50
  • GOVERNING BODY: The county commission of a county. See Alabama Code 11-88-1
  • GOVERNING BODY: The county commission of a county. See Alabama Code 11-88-40
  • GOVERNING BODY: The county commission in which the legislative functions of the county are vested by law. See Alabama Code 11-15-1
  • GOVERNMENTAL UNIT: Counties and municipalities. See Alabama Code 11-85-50
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • grantee: The several existing regional planning and development commissions, as provided for in Sections 11-85-50 to 11-85-73, inclusive. See Alabama Code 11-85-100
  • grower: Any person, business entity, or cooperative licensed to grow industrial hemp by the department or an institution of higher education pursuant to this article. See Alabama Code 2-8-381
  • 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.
  • HEMP PRODUCTS: Any and all products made from industrial hemp, including, but not limited to, cloth, cordage, fiber, food, fuel, paint, paper, particleboard, plastics, seed, seed meal and seed oil for consumption, and seed for cultivation if the seeds originate from industrial hemp varieties. See Alabama Code 2-8-381
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • import: To bring petroleum products into this state for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. See Alabama Code 8-17-80
  • importer: A person who imports petroleum products into this state. See Alabama Code 8-17-80
  • improvement: Any sanitary sewage treatment or sewage disposal plant or any sanitary sewer, including mains, laterals, trunk lines, collector lines, outfall lines, force mains, and appurtenant facilities. See Alabama Code 11-88-40
  • incorporators: The persons forming a public corporation organized pursuant to the provisions of this article. See Alabama Code 11-88-1
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • INSPECTION FEE PERMIT HOLDER: A person to whom the Department of Revenue has issued an inspection fee permit. See Alabama Code 8-17-80
  • INSTITUTION OF HIGHER EDUCATION: A postsecondary institution, as defined in 20 U. See Alabama Code 2-8-381
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • 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.
  • kerosene: All grades of kerosene, including, but not limited to, the two grades of kerosene, No. See Alabama Code 8-17-80
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • LUBRICATING OIL: Those products of petroleum that are commonly used in lubricating or oiling engines and any devices or substitutes for such products of petroleum. See Alabama Code 8-17-80
  • member: Such term shall include actual members of associations without capital stock and holders of common stock in organizations organized with capital stock. See Alabama Code 2-10-50
  • month: means a calendar month. See Alabama Code 1-1-1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • mortgage: A mortgage or a mortgage and deed of trust. See Alabama Code 11-15-1
  • municipality: Cities or towns. See Alabama Code 11-85-50
  • municipality: An incorporated city or town of the state. See Alabama Code 11-88-1
  • NET GALLONS: The amount of dyed diesel fuel and dyed kerosene measured in gallons when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds pressure per square inch. See Alabama Code 8-17-80
  • NEW TERRITORY: Any territory added, by amendment to the certificate of incorporation of an authority, to the area or areas in which that authority is authorized to render water service, fire protection service, sewer service or any thereof. See Alabama Code 11-88-1
  • 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • PERMISSIVE SUPPLIER: An out-of-state supplier that elects, but is not required, to have a supplier's license as required in Section 40-17-332. See Alabama Code 8-17-80
  • person: Unless limited to a natural person by the context in which it is used, such term includes a public or private corporation, a municipality, a county, or an agency, department, or instrumentality of the state or of a county or municipality. See Alabama Code 11-88-1
  • person: Such term shall include individuals, firms, partnerships and associations. See Alabama Code 2-10-50
  • person: Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity as well as any other group or combination thereof acting as a unit. See Alabama Code 8-17-80
  • PERSON FIRST SELLING: Any person, as herein defined, who first sells dyed diesel fuel, dyed kerosene, and/or lubricating oil in Alabama on which an inspection fee is imposed by this article. See Alabama Code 8-17-80
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • PETROLEUM PRODUCTS: Gasoline, diesel fuel, and lubricating oil. See Alabama Code 8-17-80
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • 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.
  • preceding: means next before. See Alabama Code 1-1-1
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • PRODUCERS OF AGRICULTURAL PRODUCTS: Individual persons, partnerships, associations and corporations who produce such products either directly or as landlords, tenants or sharecroppers. See Alabama Code 2-10-90
  • PRODUCTION OF AGRICULTURAL PRODUCTS: Such term shall include fishing activities and the harvesting of aquatic and seafood products as well as the production of other agricultural or farm products hereinabove defined in subdivision (1) of this section. See Alabama Code 2-10-50
  • project: A building or buildings designed for use and occupancy as a county courthouse or jail or for the supplying of offices and related facilities for officers and departments of the county and any agencies for which the county may lawfully furnish office facilities or any one or more thereof, together with any lands deemed by the board to be desirable in connection therewith. See Alabama Code 11-15-1
  • property: Real and personal property and interests therein. See Alabama Code 11-88-1
  • property: Only land which has been subdivided and platted. See Alabama Code 11-88-40
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • PUBLIC FIRE PROTECTION FACILITY: A fire protection facility which is owned or operated by the United States of America, the state, a county, a municipality, a public corporation organized under the laws of the state, any combination of any thereof or any agency or instrumentality of any one or more thereof or in which any one or more thereof or any agency or instrumentality of any one or more thereof holds a reversionary or remainder interest. See Alabama Code 11-88-1
  • PUBLIC HOSPITAL CORPORATION: The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature. See Alabama Code 45-11-244.01
  • PUBLIC HOSPITAL CORPORATION: The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature. See Alabama Code 45-11-245.01
  • PUBLIC SEWER SYSTEM: A sewer system which is owned or operated by the United States of America, the state, a county, a municipality, a public corporation organized under the laws of the state, any combination of any thereof or any agency or instrumentality of any one or more thereof or in which any one or more thereof or any agency or instrumentality of any one or more thereof holds a reversionary or remainder interest. See Alabama Code 11-88-1
  • PUBLIC WATER SYSTEM: A water system which is owned or operated by the United States of America, the state, a county, a municipality, a public corporation organized under the laws of the state, any combination of any thereof or any agency or instrumentality of any one or more thereof or in which any one or more thereof or any agency or instrumentality of any one or more thereof holds a reversionary or remainder interest. See Alabama Code 11-88-1
  • Quorum: The number of legislators that must be present to do business.
  • re-refined oil: as used in this division , shall mean any lubricating oil, lubricant or motor lubricating oil which has been previously used, in whole or in part, when such oil has been reprocessed, re-refined or in any manner reclaimed, regardless of the quality of the oil, the method of reprocessing, re-refining or reclaiming of the oil or of the intended use of such oil. See Alabama Code 8-17-110
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
  • region: All the geographical area contained within the aggregate territorial limits of all governmental units participating in a regional planning and development commission as provided in this article. See Alabama Code 11-85-50
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • RESORT AREA: An area located outside the corporate limits of any municipality in which the primary use of the majority of the real property is for recreational pursuits or those associated with relaxation, avocation, or pleasure, including vacation homes and facilities and commercial amusement or recreational establishments providing such facilities or goods or services with respect thereto. See Alabama Code 11-88-40
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • retailer: A person other than a wholesale distributor that engages in the business of selling or distributing taxable motor fuel to the end user within this state. See Alabama Code 8-17-80
  • REVENUE COMMISSIONER: The Commissioner of the Alabama Department of Revenue. See Alabama Code 8-17-80
  • REVOLVING LOAN FUNDS: The monies provided by the sale of the bonds pursuant to this article. See Alabama Code 11-85-100
  • SALES AND USE TAX: A tax imposed by the state sales and use tax statutes and such other acts applicable to Chilton County, including, but not limited to, Article 1 and Article 2 of Chapter 23, Title 40. See Alabama Code 45-11-246
  • SERVICE AREA: The geographic area or areas in which an authority is authorized by its certificate of incorporation or any amendment thereto to render water service, fire protection service, sewer service or any thereof, which area may include not only territory located outside the boundaries of any municipality but also territory located within the boundaries of one or more municipalities. See Alabama Code 11-88-1
  • SEWER SERVICE: All services involved in collecting, transporting, treating, and disposing of sanitary sewage and the performing of all functions and activities reasonably incident to the operation of a sewer system. See Alabama Code 11-88-1
  • SEWER SYSTEM: A sanitary sewer system, including mains, laterals, sewage disposal plants, and sewage treatment plants and all appurtenances to such a system and all properties, rights, easements, and franchises deemed necessary or desirable by the authority for use in rendering sewer services. See Alabama Code 11-88-1
  • SHEEP OR GOAT PRODUCER: Any person residing in Alabama, any Alabama corporation, or Alabama legal business entity that owns or has a financial investment in sheep or goats located in Alabama. See Alabama Code 2-8-310
  • SPECIAL FUEL: Any gas or liquid, other than gasoline, used or suitable for use as motor fuel in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance, and includes products commonly known as natural or casing-head gasoline, biodiesel fuel, and transmix. See Alabama Code 8-17-80
  • state: The State of Alabama. See Alabama Code 11-85-100
  • state: The State of Alabama. See Alabama Code 11-88-1
  • STATE: The State of Alabama. See Alabama Code 11-15-1
  • state: The State of Alabama. See Alabama Code 45-11-244.01
  • state: The State of Alabama. See Alabama Code 45-11-245.01
  • state: The State of Alabama. See Alabama Code 8-17-80
  • STATE DEPARTMENT OF REVENUE: The Department of Revenue of the state. See Alabama Code 45-11-244.01
  • STATE DEPARTMENT OF REVENUE: The Department of Revenue of the state. See Alabama Code 45-11-245.01
  • STATE SALES TAX: The tax or taxes imposed by the state sales tax statutes. See Alabama Code 45-11-244.01
  • STATE SALES TAX: The tax or taxes imposed by the state sales tax statutes. See Alabama Code 45-11-245.01
  • STATE SALES TAX STATUTES: Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. See Alabama Code 45-11-244.01
  • STATE SALES TAX STATUTES: Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. See Alabama Code 45-11-245.01
  • STATE USE TAX: The tax or taxes imposed by the state use tax statutes. See Alabama Code 45-11-244.01
  • STATE USE TAX: The tax or taxes imposed by the state use tax statutes. See Alabama Code 45-11-245.01
  • STATE USE TAX STATUTES: Article 2 of Chapter 23 of Title 40, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to, or purport to affect, the administration of Article 2 and the incidence and collection of the taxes imposed therein. See Alabama Code 45-11-244.01
  • STATE USE TAX STATUTES: Article 2 of Chapter 23 of Title 40, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to, or purport to affect, the administration of Article 2 and the incidence and collection of the taxes imposed therein. See Alabama Code 45-11-245.01
  • Statute: A law passed by a legislature.
  • subscription: include a mark when the person cannot write, if his name is written near the mark, and witnessed by a person who writes his own name as a witness, and include with respect to corporate securities facsimile signature placed upon any instrument or writing with intent to execute or authenticate such instrument or writing. See Alabama Code 1-1-1
  • Summons: Another word for subpoena used by the criminal justice system.
  • supplier: A person who is subject to the general taxing jurisdiction of this state and registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal distribution system and who owns motor fuel in the bulk transfer/terminal system, or a person who receives motor fuel in this state pursuant to a two-party exchange. See Alabama Code 8-17-80
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • 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.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • UNDYED DIESEL FUEL: Diesel fuel that has not been dyed in accordance with the Internal Revenue Service fuel dyeing provisions. See Alabama Code 8-17-80
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • Venue: The geographical location in which a case is tried.
  • warrant: Any warrant authorized to be issued pursuant to the provisions of this chapter. See Alabama Code 11-15-1
  • WATER SERVICE: The providing, furnishing, supplying, or distributing of water and the performing of all of the functions and activities reasonably incident to the operation of a water system, including the provision of water to a fire protection authority to be used in the rendition of fire protection service. See Alabama Code 11-88-1
  • WATER SYSTEM: Land, plants, systems, facilities, buildings, and other property, or any combination of any thereof, which are used or useful or capable of future use in providing, furnishing, supplying, or distributing water, including but not limited to water supply systems, water distribution systems, reservoirs, wells, intakes, mains, laterals, aqueducts, pumping stations, standpipes, filtration plants, purification plants, meters, valves, and all necessary appurtenances and equipment, and all properties, rights, easements, and franchises deemed necessary or desirable by the authority for use in rendering water service. See Alabama Code 11-88-1
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writing: includes typewriting and printing on paper. 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