Alabama Code > Title 45 > Chapter 36 > Article 24 > Part 9 – Tax, Sales and Use
Current as of: 2024 | Check for updates
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Other versions
| § 45-36-248 | Levy of tax; collection and disposition of proceeds; violations |
Terms Used In Alabama Code > Title 45 > Chapter 36 > Article 24 > Part 9 - Tax, Sales and Use
- 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
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- 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