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

  • act: Alabama Explosives Safety Act of 1993. See Alabama Code 8-17-241
  • 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.
  • 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.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • 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
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • 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 8-17-241
  • 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 8-17-241
  • 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 8-17-241
  • 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 8-17-241
  • BLASTING PRIVILEGES: Blasting certification, blasting contractor licensing, and blasting permits. See Alabama Code 8-17-241
  • board: The Board of Directors of the Alabama Local Government Training Institute. See Alabama Code 11-3-42
  • BUSINESS CORPORATION: A corporation or foreign corporation as defined in Chapter 2 or Chapter 2A, as applicable. See Alabama Code 10A-1-1.03
  • CERTIFICATED OWNERSHIP INTEREST: An ownership interest of a domestic entity represented by a certificate. See Alabama Code 10A-1-1.03
  • Chambers: A judge's office.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-1-1
  • committee: The Jefferson County Community Service Committee authorized in Section 45-37-249. See Alabama Code 45-37-249.02
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • contribution: A tangible or intangible benefit that a person transfers to an entity in consideration for an ownership interest in the entity or otherwise in the person's capacity as an owner or a member. See Alabama Code 10A-1-1.03
  • Conviction: A judgement of guilt against a criminal defendant.
  • corporation: Includes a domestic or foreign business corporation as defined in Chapter 2 or Chapter 2A, as applicable, 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 10A-1-1.03
  • 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.
  • county: Jefferson County, Alabama. See Alabama Code 45-37-249.02
  • COUNTY COMMISSION: The Jefferson County Commission. See Alabama Code 45-37-249.02
  • COUNTY COMMISSION: The governing body as created in Section 11-3-1 and each county governing body created by local act. See Alabama Code 11-3-42
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • department: The Alabama Department of Public Health. See Alabama Code 27-3A-3
  • department: The Alabama State Law Enforcement Agency acting directly or through its duly authorized officers and agents. See Alabama Code 32-1-1.1
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • 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 8-17-210
  • Docket: A log containing brief entries of court proceedings.
  • domestic: With respect to an entity, that the entity is formed and exists pursuant to this title. See Alabama Code 10A-1-1.03
  • DOMESTIC ENTITY: An organization formed and existing pursuant to this title. See Alabama Code 10A-1-1.03
  • enrollee: An individual who has contracted for or who participates in coverage under an insurance policy, a health maintenance organization contract, a health service corporation contract, an employee welfare benefit plan, a hospital or medical services plan, or any other benefit program providing payment, reimbursement, or indemnification for health care costs for the individual or the eligible dependents of the individual. See Alabama Code 27-3A-3
  • entity: A domestic entity or foreign entity. See Alabama Code 10A-1-1.03
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • 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 8-17-241
  • 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.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • FIREWORKS SEASONS: The dates of June 20 through July 10 and December 15 through January 2 of each year shall be the only periods when seasonal retailers may sell fireworks. See Alabama Code 8-17-210
  • 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 1-1-1
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • GOVERNING AUTHORITY: A person or group of persons who are entitled to manage and direct the affairs of an entity pursuant to this title and the governing documents of the entity, except that if the governing documents of the entity or this title divide the authority to manage and direct the affairs of the entity among different persons or groups of persons according to different matters, governing authority means the person or group of persons entitled to manage and direct the affairs of the entity with respect to a matter under the governing documents of the entity or this title. See Alabama Code 10A-1-1.03
  • GOVERNING PERSON: A person serving as part of the governing authority of an entity. See Alabama Code 10A-1-1.03
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • 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.
  • 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
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • institute: The Alabama Local Government Training Institute. See Alabama Code 11-3-42
  • 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 8-17-241
  • 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
  • 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.
  • Juror: A person who is on the jury.
  • 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
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • 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 8-17-241
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • manufacturer: Any person engaged in the making, manufacture, or construction of fireworks of any kind within the State of Alabama. See Alabama Code 8-17-210
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month. See Alabama Code 1-1-1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • MOTOR VEHICLE: Every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from overhead trolley wires, but not operated upon rails, except for electric personal assistive mobility devices. See Alabama Code 32-1-1.1
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • oath: includes affirmation. See Alabama Code 1-1-1
  • 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 8-17-241
  • officer: An individual elected, appointed, or designated as an officer of an entity by the entity's governing authority or under the entity's governing documents. See Alabama Code 10A-1-1.03
  • Oversight: Committee review of the activities of a Federal agency or program.
  • owner: A person, other than a lienholder, having the property in or title to a vehicle. See Alabama Code 32-1-1.1
  • OWNERSHIP INTEREST: An owner's interest in an entity. See Alabama Code 10A-1-1.03
  • 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: A municipal explosives use permit. See Alabama Code 8-17-241
  • permit: The written authority of the State Fire Marshal issued under the authority of this article. See Alabama Code 8-17-210
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • 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, nonprofit 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 10A-1-1.03
  • person: An individual, a partnership, a corporation or two or more individuals having a joint or common interest. See Alabama Code 2-1-1
  • person: Every natural person, firm, copartnership, association, or corporation. See Alabama Code 32-1-1.1
  • person: Includes any corporation, association, copartnership or one or more individuals. See Alabama Code 8-17-210
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • preceding: means next before. See Alabama Code 1-1-1
  • 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.
  • 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.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • provider: A health care provider duly licensed or certified by the State of Alabama. See Alabama Code 27-3A-3
  • Quorum: The number of legislators that must be present to do business.
  • REAL ESTATE INVESTMENT TRUST: An unincorporated trust, association, or other entity as defined in Chapter 10. See Alabama Code 10A-1-1.03
  • real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
  • 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
  • registration: The registration certificate or certificates and registration plates issued under the laws of this state pertaining to the registration of vehicles. See Alabama Code 32-1-1.1
  • 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.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • retailer: Any person engaged in the business of making sales of fireworks to consumers within the State of Alabama during a calendar year from January 1 through December 31. See Alabama Code 8-17-210
  • 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 8-17-210
  • SEASONAL RETAILER: Any person engaged in the business of making sales of fireworks to consumers within the State of Alabama during the fireworks season(s) only, from permanent buildings or temporary or moveable stands. See Alabama Code 8-17-210
  • seismograph: An instrument designed to measure and record the surface vibrations produced by blasting in three mutually perpendicular (transverse, vertical, and longitudinal) directions. See Alabama Code 8-17-241
  • Sentencing guidelines: A set of rules and principles established by the United States Sentencing Commission that trial judges use to determine the sentence for a convicted defendant. Source: U.S. Courts
  • 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 8-17-210
  • 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
  • state: The State of Alabama and any department, board, bureau, commission, or other agency thereof. See Alabama Code 11-3-42
  • 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 10A-1-1.03
  • state: A state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or a province of Canada. See Alabama Code 32-1-1.1
  • 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.
  • Subpoena: A command to a witness to appear and give testimony.
  • subscription: include a mark when the person cannot write, if his name is written near the mark, and witnessed by a person who writes his own name as a witness, and include with respect to corporate securities facsimile signature placed upon any instrument or writing with intent to execute or authenticate such instrument or writing. See Alabama Code 1-1-1
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • UTILIZATION REVIEW: A system for prospective and concurrent review of the necessity and appropriateness in the allocation of health care resources and services given or proposed to be given to an individual within this state. See Alabama Code 27-3A-3
  • UTILIZATION REVIEW AGENT: Any person or entity, including the State of Alabama, performing a utilization review, except the following:

    a. See Alabama Code 27-3A-3

  • vehicle: Every device in, upon, or by which any person or property is or may be transported or drawn upon a highway, excepting devices moved by human power or used exclusively upon stationary rails or tracks or electric personal assistive mobility devices; provided, that for the purposes of this title, a bicycle or a ridden animal shall be deemed a vehicle, except those provisions of this title, which by their very nature can have no application. See Alabama Code 32-1-1.1
  • wholesaler: Any person engaged in the business of making sales of fireworks to any other person engaged in the business of making sales at seasonal retail. See Alabama Code 8-17-210
  • writing: includes typewriting and printing on paper. 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