Sections
Division 1 License Tax 45-37-243 – 45-37-243.15
Division 2 Restaurant Sales Tax 45-37-243.40

Terms Used In Alabama Code > Title 45 > Chapter 37 > Article 24 > Part 4

  • act: Alabama Explosives Safety Act of 1993. See Alabama Code 8-17-241
  • 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.
  • 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.
  • 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.
  • 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
  • Chambers: A judge's office.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-1-1
  • 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.
  • 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
  • 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.
  • 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.
  • 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
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • institute: The Alabama Local Government Training Institute. See Alabama Code 11-3-42
  • 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
  • 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.
  • 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
  • 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
  • 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
  • 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
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • 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
  • preceding: means next before. See Alabama Code 1-1-1
  • Probate: Proving a will
  • 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.
  • Quorum: The number of legislators that must be present to do business.
  • 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.
  • 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
  • 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: 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
  • Statute: A law passed by a legislature.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • 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
  • 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