Sections
Part 1 Operation of Office and Officials 45-37-240 – 45-37-240.80
Part 2 Board of Equalization 45-37-241 – 45-37-241.40
Part 3 Tax, Ad Valorem 45-37-242 – 45-37-242.03
Part 4 Tax, Alcohol 45-37-243 – 45-37-243.40
Part 5 Tax, Business, Privilege, License 45-37-244 – 45-37-244.02
Part 6 Tax, Lodging 45-37-245 – 45-37-245.02
Part 7 Tax, Motor Vehicles 45-37-246
Part 9 Tax, Sales 45-37-248 – 45-37-248.01
Part 10 Tax, Sales and Use 45-37-249 – 45-37-249.11

Terms Used In Alabama Code > Title 45 > Chapter 37 > Article 24

  • abandonment: A voluntary and intentional relinquishment of the custody of a minor by parent, or a withholding from the minor, without good cause or excuse, by the parent, of his or her presence, care, love, protection, maintenance, or the opportunity for the display of filial affection, or the failure to claim the rights of a parent, or the failure to perform the duties of a parent. See Alabama Code 45-37-162.06
  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • act: Alabama Explosives Safety Act of 1993. See Alabama Code 34-24-144
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • adoptee: The person being adopted. See Alabama Code 45-37-162.06
  • ADOPTION ASSISTANCE STATE: The state that is signatory to an adoption assistance agreement in a particular case. See Alabama Code 45-37-249.03
  • adult: A person who is 19 years of age or older or who by statute is otherwise deemed an adult. See Alabama Code 45-37-162.06
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • agent: Any person authorized by the Department of Revenue to purchase and affix stamps on packages of cigarettes. See Alabama Code 34-24-177
  • AIR NAVIGATION FACILITY: Any facility used in, available for use in, or designed for use in aid of, air navigation, including any structures, mechanisms, lights, beacons, markers, communicating systems or other instrumentalities or devices used or useful as an aid, or constituting an advantage or convenience to the safe taking-off, navigation and landing of aircraft, or the safe and efficient operation or maintenance of an airport, and any combination of any or all of such facilities. See Alabama Code 34-24-230
  • aircraft: Any contrivance now known or hereafter invented, used or designed for navigation of or flight in the air, except a parachute or other contrivance designed for use primarily as safety equipment. See Alabama Code 34-24-230
  • airport: Any area of land or water which is used, or intended for use, for the landing, take-off, storage, parking or dispersal of aircraft, and any appurtenant areas which are used, or intended for use, for airport buildings, facilities or rights-of-way, together with all airport buildings, structures and facilities located thereon. See Alabama Code 34-24-230
  • AIRPORT FACILITY: Any building, structure, land, right-of-way, equipment or instrumentality used or to be used in connection with the construction, enlargement, development, maintenance or operation of an airport or heliport or in connection with the exercise of any power of the authority. See Alabama Code 34-24-230
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • ANIMAL SHELTER: Any facility operated by or under contract for the state or any county, municipal corporation, or other political subdivision of the state for the purpose of impounding or harboring seized, stray, homeless, abandoned, or unwanted dogs, cats, and other animals; any veterinary hospital or clinic operated by a veterinarian or veterinarians which operates for such purpose in addition to its customary purposes; and any facility operated, owned, or maintained by a duly incorporated humane society, animal welfare organization, or other nonprofit organization for the purpose of providing for and promoting the welfare, protection, and humane treatment of animals. See Alabama Code 34-24-196
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • authority: The public corporation organized pursuant to the provisions of this chapter. See Alabama Code 34-24-230
  • AVERAGE DAILY MEMBERSHIP: The meaning ascribed in Section 16-13-232. See Alabama Code 45-37-249.02
  • Bailiff: a court officer who enforces the rules of behavior in courtrooms.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • blast: The firing or detonating of explosives. See Alabama Code 34-24-144
  • blaster: A person qualified by reason of training, knowledge, and experience to design, supervise, or detonate explosives in blasting operations, who has obtained a valid blaster certification card issued by the office. See Alabama Code 34-24-144
  • BLASTING CONTRACTOR: A person employed, hired, or contracted by a client or other person to plan, organize, supervise, and conduct blasting operations. See Alabama Code 34-24-144
  • BLASTING OPERATION: The use of explosives in the blasting of stone, rock, or any other natural formation, or in any construction, quarry work, or demolition of man-made structures. See Alabama Code 34-24-144
  • board: The board of directors of the authority. See Alabama Code 34-24-230
  • bond: Any bond authorized to be issued pursuant to the provisions of this chapter. See Alabama Code 34-24-230
  • bonds: Those bonds, including the refunding bonds, issued under and pursuant to the provisions of this article. See Alabama Code 45-37-232.20
  • CANINE CORPS DOGS: Those members of the canine family maintained by governmental agencies for exclusive use in official duties assigned to those agencies. See Alabama Code 34-24-165
  • cat: All members of the domesticated feline (Felis catus) family. See Alabama Code 34-24-165
  • CERTIFICATE OF DISSOLUTION: Any document such as a certificate of dissolution, statement of dissolution, or articles of dissolution, required or permitted to be filed publicly with respect to an entity's dissolution and winding up of its business, activity, activities, not for profit activity, or affairs. See Alabama Code 45-26-231.06
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • chiropractic: when used in this article, is hereby defined as the science and art of locating and removing without the use of drugs or surgery any interference with the transmission and expression of nerve energy in the human body by any means or methods as taught in schools or colleges of chiropractic which are recognized by the State Board of Chiropractic Examiners. See Alabama Code 34-24-120
  • cigarette: Any of the following:

    a. See Alabama Code 34-24-177

  • circuit: means judicial circuit. See Alabama Code 30-3D-608
  • Circumstantial evidence: All evidence except eyewitness testimony.
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 32-6-15
  • committee: The Jefferson County Community Service Committee authorized in Section 45-37-249. See Alabama Code 45-37-249.02
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • consent: Voluntarily agreeing to adoption. See Alabama Code 45-37-162.06
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • corporation: Includes a domestic or foreign business corporation as defined in Chapter 2, a domestic or foreign nonprofit corporation as defined in Chapter 3, a domestic or foreign professional corporation as defined in Chapter 4, and those entities specified in Chapter 20 as corporate. See Alabama Code 45-26-231.06
  • county: Any of the 67 counties of the state. See Alabama Code 34-24-230
  • county: Jefferson County, Alabama. See Alabama Code 45-37-249.02
  • COUNTY COMMISSION: The Jefferson County Commission. See Alabama Code 45-37-249.02
  • Cross examine: Questioning of a witness by the attorney for the other side.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Devise: To gift property by will.
  • director: A member of the board of directors of the authority. See Alabama Code 34-24-230
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • distributor: Any person engaged in the business of making sales of fireworks for resale to all holders of the required Alabama permits who in turn shall resell to any permit holder; or any person who receives, brings, or imports any fireworks of any kind into the State of Alabama, except to a holder of an Alabama manufacturer's or distributor's permit. See Alabama Code 34-23-50
  • Docket: A log containing brief entries of court proceedings.
  • dog: All members of the domesticated canine (Canis familiaris) family. See Alabama Code 34-24-165
  • domestic: With respect to an entity, that the entity is formed and exists under this title. See Alabama Code 45-26-231.06
  • entity: A domestic entity or foreign entity. See Alabama Code 45-26-231.06
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • EXISTING SCHOOL WARRANTS: Collectively, the following limited obligation warrants issued by the county for the benefit of public schools in the county: a. See Alabama Code 45-37-249.02
  • explosives: Any chemical compound or other substance or mechanical system intended for the purpose of producing an explosion, or that contains oxidizing and combustible units, or other ingredients, in such proportions or quantities that ignition by detonation may produce an explosion, capable of causing injury to persons or damage to property. See Alabama Code 34-24-144
  • faa: The Federal Aviation Administration. See Alabama Code 34-24-230
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • father: A male person who is the biological father of the minor or is treated by law as the father. See Alabama Code 45-37-162.06
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • ferret: All members of the ferret (Mustela putorius furo) family. See Alabama Code 34-24-165
  • Fiduciary: A trustee, executor, or administrator.
  • FILING ENTITY: A domestic entity that is a corporation, limited partnership, including a limited liability partnership, limited liability company, professional association, employee cooperative corporation, or real estate investment trust. See Alabama Code 45-26-231.06
  • FILING INSTRUMENT: An instrument, document, or statement that is required or authorized by this title to be filed by or for an entity with the filing officer in accordance with Article 4. See Alabama Code 45-26-231.06
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 30-3D-608
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • foreign: With respect to an entity, that the entity is formed and existing under the laws of a jurisdiction other than this state. See Alabama Code 45-26-231.06
  • FOREIGN ENTITY: An organization formed and existing under the laws of a jurisdiction other than this state. See Alabama Code 45-26-231.06
  • FOREIGN FILING ENTITY: A foreign entity that registers or is required to register as a foreign entity under Article 7. See Alabama Code 45-26-231.06
  • FOREIGN LIMITED LIABILITY PARTNERSHIP: A foreign limited liability partnership as defined in Chapter 8A. See Alabama Code 45-26-231.06
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • GOVERNMENT SECURITIES: Any bonds or other obligations which as to principal and interest constitute direct obligations of, or are unconditionally guaranteed by, the United States of America, including obligations of any federal agency to the extent such obligations are unconditionally guaranteed by the United States of America and any certificates or any other evidences of an ownership interest in such obligations of, or unconditionally guaranteed by, the United States of America or in specified portions thereof (which may consist of the principal thereof or the interest thereon). See Alabama Code 34-24-230
  • GOVERNMENT SECURITIES: Any bonds or other obligations which as to principal and interest constitute direct obligations of, or are unconditionally guaranteed by, the United States of America, including obligations of any federal agency to the extent such obligations are unconditionally guaranteed by the United States of America and any certificates or any other evidences of an ownership interest in such obligations of, or unconditionally guaranteed by, the United States of America or in specified portions thereof, which may consist of the principal thereof or the interest thereon. See Alabama Code 45-37-232.20
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • HEALTH OFFICER: The State Health Officer or any county health officer as defined in Section 22-3-2, or his or her designee. See Alabama Code 34-24-165
  • heliport: An airport designed primarily for use by helicopters. See Alabama Code 34-24-230
  • IMMUNIZATION AGAINST RABIES: The injection, in a manner approved by the State Health Officer and the State Veterinarian, of rabies vaccine approved by the State Health Officer and the State Veterinarian. See Alabama Code 34-24-165
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • IMPOUNDING OFFICER: An agent of a county or municipality vested with impounding authority for animals covered under this chapter. See Alabama Code 34-24-165
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • indenture: A mortgage, an indenture of mortgage, deed of trust, trust agreement or trust indenture executed by the authority as security for bonds. See Alabama Code 34-24-230
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • ISSUING AUTHORITY: A municipality or other governmental entity authorized to issue permits and conduct the duties provided by this article. See Alabama Code 34-24-144
  • JEFFERSON COUNTY LEGISLATIVE DELEGATION: The elected members of the House of Representatives and the Senate from districts wholly or partially within the county. See Alabama Code 45-37-249.02
  • JUDGE OF PROBATE: The judge of probate of the county in which a domestic entity's certificate of formation is filed, or, with respect to a statement of authority under Chapter 8A, which is to be filed in the real property records of a particular county, the judge of probate of the county in which that statement is filed. See Alabama Code 45-26-231.06
  • juries: include courts or judges in all cases when a jury trial is waived, or when the court or judge is authorized to ascertain and determine the facts as well as the law. See Alabama Code 30-3D-608
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Jurisprudence: The study of law and the structure of the legal system.
  • Juror: A person who is on the jury.
  • law: Unless the context requires otherwise, both statutory and common law. See Alabama Code 45-26-231.06
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • license: An authorization issued pursuant to Section 8-17-247 that identifies persons eligible to do business as a blasting contractor or a quarry operator where explosives will be involved in blasting operations. See Alabama Code 34-24-144
  • LICENSED CHILD PLACING AGENCY: Any adoption agency that is licensed under the provisions of the Alabama Child Care Act of 1971 or any adoption agency approved by the Department of Human Resources. See Alabama Code 45-37-162.06
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • LIMITED LIABILITY COMPANY: A limited liability company as defined in Chapter 5A. See Alabama Code 45-26-231.06
  • LIMITED LIABILITY PARTNERSHIP: A limited liability partnership as defined in Chapter 8A. See Alabama Code 45-26-231.06
  • LIMITED PARTNERSHIP: A limited partnership as defined in Chapter 9A. See Alabama Code 45-26-231.06
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • manufacturer: Any of the following:

    a. See Alabama Code 34-24-177

  • merger: The combination of one or more domestic entities with one or more domestic entities or non-code organizations resulting in:

    (A) one or more surviving domestic entities or non-code organizations;

    (B) the creation of one or more new domestic entities or non-code organizations, or one or more surviving domestic entities or non-code organizations; or

    (C) one or more surviving domestic entities or non-code organizations and the creation of one or more new domestic entities or non-code organizations. See Alabama Code 45-26-231.06

  • minor: A person under the age of 19 or a person who is not an adult under the law in the jurisdiction where he or she resides. See Alabama Code 45-37-162.06
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mistrial: An invalid trial, caused by fundamental error. When a mistrial is declared, the trial must start again from the selection of the jury.
  • month: means a calendar month. See Alabama Code 30-3D-608
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • mother: A female person who is the biological mother of the minor or is treated by law as the mother. See Alabama Code 45-37-162.06
  • municipality: Any of the incorporated municipal corporations of the state, whether classified as city or town. See Alabama Code 34-24-230
  • NONPROFIT CORPORATION: A domestic or foreign nonprofit corporation as defined in Chapter 3. See Alabama Code 45-26-231.06
  • oath: includes affirmation. See Alabama Code 30-3D-608
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • office: The State Fire Marshal's Office. See Alabama Code 34-24-144
  • OTHER FACILITY: Any land, right in land, building, structure, machinery, equipment or facility useful for or in connection with any type of transportation system, project, service or facility, or any housing or residential project or facility, or any educational project or facility, or any stadium, coliseum, fair ground, exhibition or athletic building or any other recreational facility, or any one or more or all of the foregoing. See Alabama Code 34-24-230
  • Oversight: Committee review of the activities of a Federal agency or program.
  • owner: Any person having a right of property in a dog, cat, ferret, or other animal, or who keeps or harbors the animal, or who has it in his or her care, or acts as its custodian, or who permits the animal to remain on or about any premises occupied by him or her. See Alabama Code 34-24-165
  • owners: as used in this article , shall mean the person in whose name the property is assessed for ad valorem tax purposes in the absence of proof to the contrary. See Alabama Code 45-37-243.02
  • parent: Natural or legal father or mother. See Alabama Code 45-37-162.06
  • partnership: Includes a general partnership, a limited liability partnership, a foreign limited liability partnership, a limited partnership, a foreign limited partnership, a limited liability limited partnership, and a foreign limited liability limited partnership. See Alabama Code 45-26-231.06
  • 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.
  • permit: The written authority of the State Fire Marshal issued under the authority of this article. See Alabama Code 34-23-50
  • permit: A municipal explosives use permit. See Alabama Code 34-24-144
  • PERMITTED INVESTMENTS: (i) Government securities; (ii) bonds, debentures, notes or other evidences of indebtedness issued by any of the following agencies: bank for cooperatives; federal intermediate credit banks; Federal Financing Bank; federal home loan banks; Federal Farm Credit Bank; Export-Import Bank of the United States; federal land banks; or Farmers Home Administration or any other agency or corporation which has been or may hereafter be created by or pursuant to an act of the Congress of the United States as an agency or instrumentality thereof; (iii) bonds, notes, pass through securities or other evidences of indebtedness of Government National Mortgage Association and participation certificates of Federal Home Loan Mortgage Corporation; (iv) full faith and credit obligations of any state, provided that at the time of purchase such obligations are rated at least "AA" by Standard & Poor's Corporation and at least "Aa" by Moody's Investors Service; (v) public housing bonds issued by public agencies or municipalities and fully secured as to the payment of both principal and interest by contracts with the United States of America, or temporary notes, preliminary notes or project notes issued by public agencies or municipalities, in each case fully secured as to the payment of both principal and interest by a requisition or payment agreement with the United States of America; (vi) time deposits evidenced by certificates of deposit issued by banks or savings and loan associations which are members of the Federal Deposit Insurance Corporation, provided that, to the extent such time deposits are not covered by federal deposit insurance, such time deposits, including interest thereon, are fully secured by a pledge of obligations described in clauses (i), (ii), (iii), and (v) above, which at all times have a market value not less than the amount of such bank time deposits required to be so secured and which meet the greater of 100 percent collateralization or the "AA" collateral levels established by Standard & Poor's Corporation for structured financings; (vii) repurchase agreements for obligations of the type specified in clauses (i), (ii), (iii), and (v) above, provided such repurchase agreements are fully collateralized and secured by such obligations which have a market value at least equal to the purchase price of such repurchase agreements which are held by a depository satisfactory to the State Treasurer in such manner as may be required to provide a prefected security interest in such obligations, and which meet the greater of 100 percent collateralization or the "AA" collateral levels established by Standard & Poor's Corporation for structured financings; and (viii) uncollateralized investment agreements with, or certificates of deposit issued by, banks or bank holding companies, the senior long-term securities of which are rated at least "AA" by Standard & Poor's Corporation and at least "Aa" by Moody's Investors Service. See Alabama Code 45-37-232.20
  • person: An individual, including the estate of an incompetent or deceased individual, or an organization, whether created by the laws of this state or another state or foreign country, including, without limitation, a general partnership, limited liability partnership, limited partnership, limited liability limited partnership, limited liability company, corporation, professional corporation, professional association, trustee, personal representative, fiduciary, as defined in Section 19-3-150 or person performing in any similar capacity, business trust, estate, trust, association, joint venture, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Alabama Code 45-26-231.06
  • person: Individuals, firms, partnerships, and associations. See Alabama Code 34-24-165
  • person: Includes any corporation, association, copartnership or one or more individuals. See Alabama Code 34-23-50
  • person: includes a corporation as well as a natural person. See Alabama Code 30-3D-608
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 30-3D-608
  • Petit jury: A group of citizens who hear the evidence presented by both sides at trial and determine the facts in dispute. Federal criminal juries consist of 12 persons. Federal civil juries consist of six persons.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • preceding: means next before. See Alabama Code 30-3D-608
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • PRESUMED FATHER: Any male person as defined in the Alabama Uniform Parentage Act. See Alabama Code 45-37-162.06
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • PROFESSIONAL CORPORATION: A domestic or foreign professional corporation as defined in Chapter 4. See Alabama Code 45-26-231.06
  • property: includes both real and personal property. See Alabama Code 30-3D-608
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • QUALITY CONTROL AND QUALITY ASSURANCE PROGRAM: The laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors, and equipment-related problems do not affect the results of the testing. See Alabama Code 34-24-177
  • Quorum: The number of legislators that must be present to do business.
  • RABIES OFFICER: A licensed veterinarian as defined in Section 34-29-61, duly appointed by the county board of health and approved by the State Health Officer and State Veterinarian. See Alabama Code 34-24-165
  • real property: includes lands, tenements and hereditaments. See Alabama Code 30-3D-608
  • REFUNDING BONDS: Those refunding bonds issued under and pursuant to Section 2-5A-35. See Alabama Code 45-37-232.20
  • REFUNDING SCHOOL WARRANTS: Any warrants or other obligations of the county issued after May 27, 2015, to refinance, on such terms as the county commission shall determine in its discretion, either a. See Alabama Code 45-37-249.02
  • relinquishment: Giving up the physical custody of a minor for purpose of placement for adoption to a licensed child placing agency or the Department of Human Resources. See Alabama Code 45-37-162.06
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remainderman: One entitled to the remainder of an estate after a particular reserved right or interest, such as a life tenancy, has expired.
  • repeatability: The range of values within which the repeat results of cigarette test trials from a single laboratory will fall 95 percent of the time. See Alabama Code 34-24-177
  • RESIDENCE STATE: The state of which the child is a resident by virtue of the residence of the adoptive parents. See Alabama Code 45-37-249.03
  • RETAIL DEALER: Any person, other than a manufacturer or wholesale dealer, engaged in selling cigarettes or tobacco products. See Alabama Code 34-24-177
  • sale: An exchange of articles or fireworks for money, including barter, exchange, gift, or offer thereof, and each such transaction made by any person, whether as principal proprietor, salesman, agent, association, copartnership, or one or more individuals. See Alabama Code 34-23-50
  • sale: Any transfer of title or possession, or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefor. See Alabama Code 34-24-177
  • SECRETARY OF STATE: The Secretary of State of the State of Alabama. See Alabama Code 45-26-231.06
  • sell: To sell or to offer or agree to do the same. See Alabama Code 34-24-177
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • SPECIAL FIREWORKS: All articles of fireworks that are classified as Class B explosives in the regulations of the U. See Alabama Code 34-23-50
  • SPECIAL NEEDS CHILD: A child as defined by the federal Adoption Assistance and Child Welfare Act of 1980. See Alabama Code 45-37-162.06
  • state: Includes, when referring to a part of the United States, a state or commonwealth, and its agencies and governmental subdivisions, and a territory or possession, and its agencies and governmental subdivisions, of the United States. See Alabama Code 45-26-231.06
  • state: The State of Alabama. See Alabama Code 34-24-230
  • state: A state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, or a territory or possession of or administered by the United States. See Alabama Code 45-37-249.03
  • 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 30-3D-608
  • STATE SALES TAX: The tax or taxes imposed by the state sales tax statutes. See Alabama Code 45-37-249.02
  • STATE SALES TAX STATUTES: Division 1 of Article 1 of Chapter 23 of Title 40, as heretofore or hereafter amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in the state sales tax statutes and all other statutes of the state which expressly apply to or purport to affect the administration of the state sales tax statutes, and the incidence and collection of the taxes imposed therein. See Alabama Code 45-37-249.02
  • STATE USE TAX: The tax or taxes imposed by the state use tax statutes. See Alabama Code 45-37-249.02
  • STATE USE TAX STATUTES: Article 2 of Chapter 23 of Title 40, as heretofore or hereafter amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in the state use tax statutes and all other statutes of the state which expressly apply to or purport to affect the administration of the state use tax statutes, and the incidence and collection of the taxes imposed therein. See Alabama Code 45-37-249.02
  • Statute: A law passed by a legislature.
  • sterilization: The surgical removal of the reproductive organs of a dog or cat in order to render the animal unable to reproduce. See Alabama Code 34-24-196
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • uncontrolled: as used in this chapter shall in no case be construed to prohibit the driving of any animal or stock over, upon or along the public streets and highways of this state by the owner thereof or his duly authorized agent. See Alabama Code 34-24-59
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 30-3D-608
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • WHOLESALE DEALER: Any person, other than a manufacturer, who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale, and any person who owns, operates, or maintains one or more cigarette or tobacco product vending machines in, at, or upon premises owned or occupied by any other person. See Alabama Code 34-24-177
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writing: includes typewriting and printing on paper. See Alabama Code 30-3D-608
  • 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 30-3D-608