Alabama Code > Title 45 > Chapter 30 > Article 24 > Part 3 – Tax, Lodging
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| § 45-30-242 | Levy of tax; collection and disposition |
Terms Used In Alabama Code > Title 45 > Chapter 30 > Article 24 > Part 3 - Tax, Lodging
- 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.
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- Recess: A temporary interruption of the legislative business.
- 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
- Trustee: A person or institution holding and administering property in trust.