Terms Used In Alabama Code > Title 45 > Chapter 15 > Article 24 > Part 3 - Tax, Sales and Use

• Arrest: Taking physical custody of a person by lawful authority.
• following: means next after. See Alabama Code 1-1-1
• person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• 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