§ 45-18-243 Applicability
§ 45-18-243.01 Relation to state statutes
§ 45-18-243.02 Levy of tax; exemptions
§ 45-18-243.03 Monthly report
§ 45-18-243.04 Addition of tax to sales price or admission fee
§ 45-18-243.05 Collection of tax; enforcement
§ 45-18-243.06 Applicability of parallel state provisions
§ 45-18-243.07 Charge for collection; disposition of funds

Terms Used In Alabama Code > Title 45 > Chapter 18 > Article 24 > Part 4 - Tax, Sales and Use

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Capital offense: A crime punishable by death.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • following: means next after. See Alabama Code 1-1-1
  • 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
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • 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
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.