Alabama Code > Title 45 > Chapter 35 > Article 24 > Part 4 – Tax, Lodging
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| § 45-35-243 | Levy and collection; disposition of funds |
Terms Used In Alabama Code > Title 45 > Chapter 35 > Article 24 > Part 4 - 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.
- 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
- 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
- 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