§ 45-11-244 Applicability
§ 45-11-244.01 Definitions
§ 45-11-244.02 Authorization of levy of sales tax
§ 45-11-244.03 Authorization of levy of use tax
§ 45-11-244.04 Sales tax to be added to sales price
§ 45-11-244.05 Collection of taxes
§ 45-11-244.06 Referendum authorized
§ 45-11-244.07 Enforcement; civil suit; taxes a lien
§ 45-11-244.08 Applicability of state sales and use tax statutes
§ 45-11-244.09 Abatement of taxes prohibited
§ 45-11-244.10 Use of proceeds
§ 45-11-244.11 Effective date; termination of levy of taxes

Terms Used In Alabama Code > Title 45 > Chapter 11 > Article 24 > Part 3 - Sales and Use Tax for Hospital

  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Dependent: A person dependent for support upon another.
  • 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
  • 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.
  • month: means a calendar month. See Alabama Code 1-1-1
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • 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
  • preceding: means next before. See Alabama Code 1-1-1
  • Probate: Proving a will
  • property: includes both real and personal property. 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