§ 45-37-243 Application and effect of subpart
§ 45-37-243.01 Definitions
§ 45-37-243.02 Levy of tax
§ 45-37-243.03 Rulemaking authority; powers
§ 45-37-243.04 Bonds or securities
§ 45-37-243.05 Permit required
§ 45-37-243.06 Records; inspection
§ 45-37-243.07 Violations; contraband beverages
§ 45-37-243.08 Appeals from assessments
§ 45-37-243.09 Distribution of taxes
§ 45-37-243.10 Exemption
§ 45-37-243.11 Indigent Care Fund
§ 45-37-243.12 Enforcement of subpart
§ 45-37-243.13 Violations
§ 45-37-243.14 Taxes constitute debt
§ 45-37-243.15 Taxes a lien

Terms Used In Alabama Code > Title 45 > Chapter 37 > Article 24 > Part 4 > Division 1

  • 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.
  • 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
  • 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.
  • 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
  • institute: The Alabama Local Government Training Institute. See Alabama Code 11-3-42
  • 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
  • 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.
  • 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
  • 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.
  • 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.
  • 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
  • Statute: A law passed by a legislature.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 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