Terms Used In Alabama Code > Title 45 > Chapter 13 > Article 24 > Part 5 - Tax, Sales and Use

• 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.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• following: means next after. See Alabama Code 1-1-1
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• Lien: A claim against real or personal property in satisfaction of a debt.
• month: means a calendar month. See Alabama Code 1-1-1
• 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.
• person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
• preceding: means next before. See Alabama Code 1-1-1
• 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
• Venue: The geographical location in which a case is tried.