§ 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.
  • circuit: means judicial circuit. See Alabama Code 30-3D-608
  • 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.
  • 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.
  • following: means next after. 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.
  • 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 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.
  • 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
  • person: includes a corporation as well as a natural person. See Alabama Code 30-3D-608
  • preceding: means next before. See Alabama Code 30-3D-608
  • Probate: Proving a will
  • 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.
  • 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 30-3D-608
  • Statute: A law passed by a legislature.
  • 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