Article 1 General and Miscellaneous Provisions 45-41-10 – 45-41-11.01
Article 2 Alcoholic Beverages 45-41-20 – 45-41-20.01
Article 3 Boards and Commissions 45-41-30
Article 4 Business, Labor, and Occupations 45-41-40 – 45-41-40.01
Article 5 Constables 45-41-50
Article 6 Coroner 45-41-60
Article 7 County Commission 45-41-70 – 45-41-72.50
Article 8 Courts 45-41-80 – 45-41-85.01
Article 10 Education 45-41-100
Article 11 Elections 45-41-110 – 45-41-111
Article 12 Employees 45-41-120
Article 13 Engineer, County 45-41-130 – 45-41-130.06
Article 14 Fire Protection and Emergency Medical Services 45-41-140 – 45-41-141.19
Article 16 Government Operations 45-41-160 – 45-41-160.01
Article 17 Health and Environment 45-41-170 – 45-41-171
Article 18 Highways and Bridges 45-41-180 – 45-41-180.01
Article 20 Licenses and Licensing 45-41-200
Article 21 Motor Vehicles and Transportation 45-41-210
Article 22 Parks, Historic Preservation, Museums, and Recreation 45-41-220
Article 23 Sheriff 45-41-230 – 45-41-236
Article 24 Taxation 45-41-240 – 45-41-245
Article 26 Zoning and Planning 45-41-260 – 45-41-260.14

Terms Used In Alabama Code > Title 45 > Chapter 41

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • ADVANCED FOSSIL-BASED GENERATION: The production of electricity from fossil-based generation with the use of technology or efficiency improvements to control or reduce carbon emissions, including but not limited to, technologies described in 26 U. See Alabama Code 40-18-1
  • 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.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • agency: Any state agency responsible for administering programs under Title IV-D or Title XIX of the Social Security Act. See Alabama Code 27-21B-2
  • agent: A person who is appointed or employed by a health maintenance organization and who engages in solicitation of membership in such organization. See Alabama Code 27-21A-1
  • agreement: The bargain of the parties in fact, as found in their language or inferred from other circumstances and from rules, regulations, and procedures given the effect of agreements under laws otherwise applicable to a particular transaction. See Alabama Code 8-1A-2
  • AGRICULTURAL TRADE OR BUSINESS: Any trade or business described in the 2007 North American Industry Classification System, Sector 11, and includes such trades or businesses that may be hereafter reclassified in any subsequent publication of the North American Industry Classification System. See Alabama Code 40-18-340
  • aircraft: Any airplane or helicopter. See Alabama Code 40-17-322
  • Alabama affiliated group: means a group of corporations, each member of which is subject to tax under Section 40-18-31 and Public Law 86-272 (15 U. See Alabama Code 40-18-39
  • Alabama consolidated return: means an Alabama corporation income tax return filed by or on behalf of the members of an Alabama affiliated group in accordance with this section, pursuant to an election made under subsection (c) below. See Alabama Code 40-18-39
  • ALABAMA INSURANCE CODE: Title 27 of the Code of Alabama 1975. See Alabama Code 27-19A-2
  • alcoholism: A chronic disorder or illness in which the individual is unable, for psychological or physical reasons, or both, to refrain from the frequent consumption of alcohol in quantities sufficient to produce intoxication and, ultimately, injury to health and effective functioning. See Alabama Code 27-20A-1
  • ALTERNATIVE ENERGY RESOURCES: Coal gasification or liquefaction, nuclear, and advanced fossil-based generation. See Alabama Code 40-18-1
  • 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.
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • 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.
  • 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
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Articles of incorporation: include amended and restated articles of incorporation and, in the case of a corporation existing on January 1, 1981, its certificate of incorporation, including any amended certificate, and also include, except where the context otherwise requires, articles of merger. See Alabama Code 10A-2-1.40
  • assessment: A standardized diagnostic evaluation for placement in a treatment program. See Alabama Code 45-41-83.01
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • ASSOCIATE JOBBER: A person who acquires motor fuel from a licensed distributor in this state for subsequent sale. See Alabama Code 40-17-322
  • association: Includes, but is not limited to, an unincorporated nonprofit association as defined in Chapter 17 and an unincorporated professional association as defined in Article 1 of Chapter 30. See Alabama Code 10A-1-1.03
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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.
  • AUTHORIZING AMENDMENT: That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the 1988 Regular Session of the Legislature. See Alabama Code 45-41-141
  • AUTOMATED TRANSACTION: A transaction conducted or performed, in whole or in part, by electronic means or electronic records, in which the acts or records of one or both parties are not reviewed by an individual in the ordinary course in forming a contract, performing under an existing contract, or fulfilling an obligation required by the transaction. See Alabama Code 8-1A-2
  • AVIATION FUEL: Aviation gasoline or aviation jet fuel. See Alabama Code 40-17-322
  • AVIATION GASOLINE: Motor fuel designed for use in the operation of aircraft other than jet aircraft, and sold or used for that purpose. See Alabama Code 40-17-322
  • AVIATION JET FUEL: Motor fuel designed for use in the operation of jet or turbo-prop aircraft and sold or used for that purpose. See Alabama Code 40-17-322
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • 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.
  • BASIC HEALTH CARE SERVICES: Emergency care, inpatient hospital and physician care, and outpatient medical services. See Alabama Code 27-21A-1
  • 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
  • Bequest: Property gifted by will.
  • BIODIESEL FUEL: Any motor fuel or mixture of motor fuels that is derived, in whole or in part, from agricultural products or animal fats, or the wastes of such products or fats, and is advertised as, offered for sale as, suitable for use or used as motor fuel in a diesel engine. See Alabama Code 40-17-322
  • biomass: Animals and plants, and the waste, by-products, or derivatives of either, including, but not limited to, the materials described in 26 U. See Alabama Code 40-18-1
  • BLENDED FUEL: A mixture composed of gasoline or diesel fuel and any other liquid that can be used as a motor fuel in a highway vehicle. See Alabama Code 40-17-322
  • blender: A person who produces blended motor fuel outside the bulk transfer/terminal system. See Alabama Code 40-17-322
  • blending: The mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a marine vessel. See Alabama Code 40-17-322
  • board: The Lee County Alternative Sentencing Board. See Alabama Code 45-41-83.01
  • board: The State Board of Agriculture and Industries. See Alabama Code 2-8-310
  • board: The State Board of Agriculture and Industries. See Alabama Code 2-8-350
  • broker: A broker as defined in Section 34-27-2. See Alabama Code 35-11-450
  • budget year: shall mean the fiscal year for which any particular budget is adopted and in which it is administered. See Alabama Code 11-43A-29
  • BULK END USER: A person who receives into his or her own storage facilities, in transport truck lots, taxable motor fuel for his or her own consumption. See Alabama Code 40-17-322
  • BULK PLANT: A motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See Alabama Code 40-17-322
  • BULK TRANSFER: Any transfer of motor fuel from one location to another by pipeline tender or marine delivery within a bulk transfer/terminal system, including, but not limited to, the following:

    a. See Alabama Code 40-17-322

  • BUSINESS TRUST: Any entity which is a business trust for federal income tax purposes. See Alabama Code 40-18-1
  • CAPTIVE REIT: Any REIT whose shares or certificates of beneficial interest are not regularly traded on an established securities market and are owned or controlled, at any time during the last half of the tax year, by an association taxable as a corporation that is not exempt from tax under 26 U. See Alabama Code 40-18-1
  • cash: Any legal tender, negotiable paper, or solvent credit. See Alabama Code 40-18-1
  • CATASTROPHE SAVINGS ACCOUNT: A regular savings account or money market account established by an insurance policyholder who is a state income taxpayer for residential property in this state to cover an insurance deductible under an insurance policy for the taxpayer's legal residence property that covers hurricane, rising floodwaters, or other catastrophic windstorm event damage or by an individual to cover self-insured losses for the taxpayer's legal residence from a hurricane, rising floodwaters, or other catastrophic windstorm event. See Alabama Code 40-18-310
  • CELLULOSIC BIOFUEL: Renewable fuel that is derived from any cellulose, hemi-cellulose, or lignin, or as may be defined as cellulosic biofuel by the Renewable Fuel Standards, 40 C. See Alabama Code 40-17-322
  • CHARITABLE ORGANIZATION: Any benevolent, philanthropic, or patriotic person, or one purporting to be such, consistent with the then-controlling definition provided in the Internal Revenue Code of the United States of America, which solicits and collects funds for charitable purposes and includes each local, county, or area division within this state of the charitable organization; provided the local, county, or area division has authority and discretion to disburse funds or property otherwise than by transfer to any parent organization. See Alabama Code 13A-9-70
  • CHARITABLE ORGANIZATION: A person or nonprofit corporation who is or holds himself or herself out to be established for a benevolent, educational, philanthropic, humane, scientific, artistic, patriotic, social welfare or advocacy, public health, environmental, conservation, civic, or other eleemosynary purpose, or a person who employs a charitable appeal as the basis for any solicitation or appeal that suggests, directly or indirectly, that the solicitation is for a charitable purpose. See Alabama Code 13A-9-80
  • CHARITABLE PURPOSE: Any charitable, benevolent, philanthropic, or patriotic purpose which is consistent with the then-controlling definition provided in the Internal Revenue Code of the United States of America. See Alabama Code 13A-9-70
  • CHARITABLE PURPOSE: Any charitable, benevolent, philanthropic, humane, patriotic, scientific, artistic, public health, social welfare, advocacy, environmental, conservation, civic, or other eleemosynary purpose as defined and amended, from time to time, by the Internal Revenue Code. See Alabama Code 13A-9-80
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • CIVIL RIGHTS ORGANIZATION: Any charitable organization exempt from taxation pursuant to Section 501(c) of the Internal Revenue Code that is organized to protect the rights of persons against deprivation, discrimination, or denial of their right to equal protection of the laws under the Constitution of the United States of America because of color, race, religion, sex, age, disability, or national origin. See Alabama Code 13A-9-70
  • client: A person or entity having an interest in commercial real estate that has entered into a written brokerage or agency agreement with a real estate broker relative to the commercial real estate. See Alabama Code 35-11-450
  • COAL GASIFICATION OR LIQUEFACTION: Liquid or gaseous fuels which are produced from coal, including lignite and including but not limited to fuels described in 26 U. See Alabama Code 40-18-1
  • code: The Code of Alabama 1975. See Alabama Code 40-17-322
  • code: The Code of Alabama 1975, as amended. See Alabama Code 45-41-141
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • COMBAT VETERAN: A member of the Armed Forces of the United States who served in a United States Department of Defense designated combat zone and was a resident of the State of Alabama at the time of his or her service. See Alabama Code 40-18-320.1
  • COMMERCIAL BUILDING: Any building, structure, or other improvement to real property, excluding, however, any dwelling that:

    a. See Alabama Code 45-41-141

  • COMMERCIAL CO-VENTURER: Any person who for profit or other commercial consideration conducts, promotes, underwrites, arranges, or sponsors a sale, performance, or event of any kind which is advertised, and which will benefit, to any extent, a charitable or religious organization. See Alabama Code 13A-9-70
  • COMMERCIAL REAL ESTATE: Any real estate including real estate classified as agricultural for tax assessment purposes other than real estate containing one to four residential units. See Alabama Code 35-11-450
  • commission: The Lee County Commission or other governing body of the county. See Alabama Code 45-41-141
  • commissioner: The Commissioner of the Alabama Department of Revenue. See Alabama Code 40-17-322
  • commissioner: The Commissioner of Insurance. See Alabama Code 27-21A-1
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-1-1
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-8-310
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 2-8-350
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • COMPLETE WRITTEN INSTRUMENT: One which purports to be a genuine written instrument fully drawn with respect to every essential feature thereof. See Alabama Code 13A-9-1
  • COMPUTER PROGRAM: A set of statements or instructions to be used directly or indirectly in an information processing system in order to bring about a certain result. See Alabama Code 8-1A-2
  • consumer: An individual who obtains, through a transaction, products or services which are used primarily for personal, family, or household purposes, and also means the legal representative of such an individual. See Alabama Code 8-1A-2
  • container: Box, carton, package, receptacle, canister, jar, dispenser, or machine that offers a product for sale or distribution, for solicitation purposes. See Alabama Code 13A-9-80
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • contract: The total legal obligation resulting from the parties' agreement as affected by this chapter and other applicable law. See Alabama Code 8-1A-2
  • CONTRACTUAL OBLIGATION: Any obligation under covered policies or employee benefit plans. See Alabama Code 27-19A-2
  • contribution: The promise or grant of any money or property of any kind or value, including the promise to pay, except payments by members of an organization for membership fees, dues, fines, or assessments, or for services rendered to individual members, if membership in the organization confers a bona fide right, privilege, professional standing, honor, or other direct benefit, other than the right to vote, elect officers, or hold offices, and except money or property received from any governmental authority. See Alabama Code 13A-9-70
  • conveyance: A sale, lease, or other transfer of commercial real estate. See Alabama Code 35-11-450
  • Conviction: A judgement of guilt against a criminal defendant.
  • cooperative: A cooperative marketing association for marketing of farm products. See Alabama Code 2-1-1
  • 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: The term includes associations, joint stock companies, and any other entity classified as an association taxable as a corporation for federal income tax purposes. See Alabama Code 40-18-1
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • county: Lee County, Alabama. See Alabama Code 45-41-141
  • court: Every court and judge having jurisdiction in a case. See Alabama Code 10A-1-1.03
  • COVERED POLICY OR PLAN: Any policy, employee benefit plan, or contract within the scope of this chapter. See Alabama Code 27-19A-2
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • 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.
  • Defense attorney: Represent defendants in criminal matters.
  • DENTAL CARE SERVICES: Any services furnished to any person for the purpose of preventing, alleviating, curing, or healing human dental illness or injury. See Alabama Code 27-19A-2
  • dentist: Any person who furnishes dental care services and who is licensed as a dentist by the State of Alabama. See Alabama Code 27-19A-2
  • department: The Alabama Department of Revenue. See Alabama Code 40-17-322
  • department: The Department of Agriculture and Industries. See Alabama Code 2-8-350
  • department: The Department of Agriculture and Industries. See Alabama Code 2-8-381
  • Dependent: A person dependent for support upon another.
  • DESTINATION STATE: The state, territory, or foreign country to which motor fuel is directed for delivery. See Alabama Code 40-17-322
  • detoxification: Supervised physical withdrawal from alcohol. See Alabama Code 27-20A-1
  • Devise: To gift property by will.
  • DIESEL FUEL: Any liquid that is advertised, offered for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. See Alabama Code 40-17-322
  • director: An individual who serves on the board of directors, by whatever name known, of a foreign or domestic corporation. See Alabama Code 10A-1-1.03
  • DISCLOSURE LABEL: A printed or typed notice affixed to a container, in a conspicuous place and accessible to the public, that is easily readable and legible that informs the public of the following:

    a. See Alabama Code 13A-9-80

  • 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:
  • DISREGARDED ENTITY: Any entity which is disregarded for federal income tax purposes. See Alabama Code 40-18-1
  • distributor: A person who acquires motor fuel from a supplier in this state for subsequent sale. See Alabama Code 40-17-322
  • district: A fire fighting district established pursuant to Amendment 392 or any law providing for the implementation of the authorizing amendment of Amendment 392. See Alabama Code 45-41-141
  • DISTRICT FIRE PROTECTION FUND: A district fire protection fund established and maintained in the county treasury pursuant to this part. See Alabama Code 45-41-141
  • Docket: A log containing brief entries of court proceedings.
  • domestic: When applied to a corporation or subchapter K entity means created or organized under the laws of the State of Alabama. See Alabama Code 40-18-1
  • Donor: The person who makes a gift.
  • drug: Includes all of the following:

    a. See Alabama Code 45-41-83.01

  • dwelling: Any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including specifically and without limiting the generality of the foregoing,

    a. See Alabama Code 45-41-141

  • DYED DIESEL FUEL: Diesel fuel that meets the dyeing and marking requirements of Section 4082, Title 26 of the United States Code. See Alabama Code 40-17-322
  • EDUCATIONAL INSTITUTION: A school, college, or other institution which has a defined curriculum, student body, and faculty and which conducts classes on a regular basis. See Alabama Code 13A-9-70
  • electronic: Relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Alabama Code 10A-1-1.03
  • electronic: Relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, telephonic, or similar capabilities. See Alabama Code 8-1A-2
  • ELECTRONIC AGENT: A computer program or an electronic or other automated means used independently to initiate an action or respond to electronic records or performances in whole or in part, without review or action by an individual. See Alabama Code 8-1A-2
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • ELECTRONIC RECORD: A record created, generated, sent, communicated, received, or stored by electronic means. See Alabama Code 8-1A-2
  • ELECTRONIC SIGNATURE: An electronic sound, symbol, or process attached to or logically associated with a record and executed or adopted by a person with the intent to sign the record. See Alabama Code 8-1A-2
  • Employee: includes an officer but not a director. See Alabama Code 10A-2-1.40
  • EMPLOYEE BENEFIT PLAN: Any plan, fund, or program heretofore or hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established or is maintained for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance or otherwise, dental care benefits in the event of accident or sickness. See Alabama Code 27-19A-2
  • enrollee: An individual who is enrolled in a health maintenance organization. See Alabama Code 27-21A-1
  • Entity: includes corporation and foreign corporation; nonprofit corporation; for profit and nonprofit association; business trust; estate; partnership; limited liability company; trust; and two or more persons having a joint or common economic interest; and state, United States, and foreign government. See Alabama Code 10A-2-1.40
  • 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 OF COVERAGE: Any certificate, agreement, or contract issued to an enrollee setting out the coverage to which he is entitled. See Alabama Code 27-21A-1
  • Executor: A male person named in a will to carry out the decedent
  • export: Motor fuel obtained in Alabama for sale or other distribution in another state, territory, or foreign country. See Alabama Code 40-17-322
  • exporter: A person who exports motor fuel. See Alabama Code 40-17-322
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • 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.
  • FAIR MARKET VALUE: The fair and reasonable market value (or, if applicable, the current use value) of a commercial building or dwelling (as the case may be), as such value is appraised by the tax assessor or the State Department of Revenue pursuant to applicable provisions of the code, prior to the assessment thereof for purposes of state or county ad valorem taxation pursuant to Section 40-8-1. See Alabama Code 45-41-141
  • FALSELY ALTER: To "falsely alter" a written instrument means to change, without lawful authority, a written instrument, whether complete or incomplete, by means of erasure, obliteration, deletion, addition or transportation of matter, or in any other manner, so that the instrument so changed falsely appears or purports to be in all respects an authentic creation of its ostensible maker or authorized by him. See Alabama Code 13A-9-1
  • FALSELY COMPLETE: To "falsely complete" a written instrument means to transform, by adding, inserting or changing matter, an incomplete written instrument into a complete one, without lawful authority, so that the completed written instrument falsely appears or purports to be in all respects an authentic creation of its ostensible maker or authorized by him. See Alabama Code 13A-9-1
  • FALSELY MAKE: To "falsely make" a written instrument means to make or draw a complete written instrument in its entirety, or an incomplete written instrument, which purports to be authentic creation of its ostensible maker, but which is not either because the ostensible maker is fictitious or because, if real, he did not authorize the making or drawing thereof. See Alabama Code 13A-9-1
  • 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.
  • Fiduciary: A trustee, executor, or administrator.
  • fiduciary: A guardian, trustee, executor, administrator, personal representative, receiver, conservator, or any person acting in any fiduciary capacity for any person. See Alabama Code 40-18-1
  • FINANCIAL CHARGE: A financial charge or assessment levied by the commission in accordance with the authorizing amendment and this part. See Alabama Code 45-41-141
  • FIRE PROTECTION CORPORATION: Any public corporation, district, or authority that is:

    a. See Alabama Code 45-41-141

  • FISCAL YEAR: An accounting period of 12 months ending on the last day of any month other than December. See Alabama Code 40-18-1
  • 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.
  • 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: When applied to a corporation or a subchapter K entity means created or organized under a jurisdiction other than the State of Alabama. See Alabama Code 40-18-1
  • FORGED INSTRUMENT: A written instrument which has been falsely made, completed or altered. See Alabama Code 13A-9-1
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • gasohol: A blended motor fuel composed of gasoline and motor fuel grade alcohol. See Alabama Code 40-17-322
  • gasoline: Any product commonly or commercially known as gasoline, regardless of classification, that is advertised, offered for sale, or sold for use as or used as motor fuel in an internal combustion engine, including gasohol and blended fuel which contains gasoline. See Alabama Code 40-17-322
  • GENERAL PROPERTY INSTRUMENT: A real property instrument that affects the title to personal property as well as real property. See Alabama Code 45-41-84.01
  • geothermal: Any geothermal reservoir in Alabama consisting of natural heat which is stored in rocks or in an aqueous liquid or vapor, whether or not under pressure. See Alabama Code 40-18-1
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • government: Such term is defined as in Section 13A-8-1(5). See Alabama Code 13A-9-1
  • GOVERNMENTAL AGENCY: An executive, legislative, or judicial agency, department, board, commission, authority, institution, or instrumentality of the federal government or of a state or of a county, municipality, or other political subdivision of a state. See Alabama Code 8-1A-2
  • Grantor: The person who establishes a trust and places property into it.
  • GROSS GALLONS: The total measured product, exclusive of any temperature or pressure adjustments, considerations, or deductions, in U. See Alabama Code 40-17-322
  • grower: Any person, business entity, or cooperative licensed to grow industrial hemp by the department or an institution of higher education pursuant to this article. See Alabama Code 2-8-381
  • 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.
  • HEAD OF FAMILY: As used in this chapter, the term head of family has the same meaning as the term head of household as defined in 26 U. See Alabama Code 40-18-1
  • HEALTH CARE SERVICES: Any services included in the furnishing to any individual of medical or dental care, or hospitalization or incident to the furnishing of such care or hospitalization, as well as the furnishing to any person of any and all other services for the purpose of preventing, alleviating, curing, or healing human illness, injury, or physical disability. See Alabama Code 27-21A-1
  • HEALTH INSURANCE POLICY: Any individual, group, blanket, or franchise insurance policy, insurance agreement, or group hospital service contract providing benefits for dental care expenses incurred as a result of an accident or sickness. See Alabama Code 27-19A-2
  • HEALTH MAINTENANCE ORGANIZATION: Any person that undertakes to provide or arrange for basic health care services through an organized system which combines the delivery and financing of health care to enrollees. See Alabama Code 27-21A-1
  • HEMP PRODUCTS: Any and all products made from industrial hemp, including, but not limited to, cloth, cordage, fiber, food, fuel, paint, paper, particleboard, plastics, seed, seed meal and seed oil for consumption, and seed for cultivation if the seeds originate from industrial hemp varieties. See Alabama Code 2-8-381
  • highway: Includes, but is not limited to, every highway, road, street, alley, lane, court, place, trail, drive, bridge, viaduct, or trestle located within this state and laid out or erected by the public or dedicated or abandoned to the public or intended for use by or for the public. See Alabama Code 40-17-322
  • HIGHWAY VEHICLE: Any self-propelled vehicle that is designed for use on a highway. See Alabama Code 40-17-322
  • HYDROPOWER PRODUCTION: The hydropower production of any hydroelectric dam or pumped hydro facility in Alabama, including, but not limited to, the hydropower production described in 26 U. See Alabama Code 40-18-1
  • import: To bring motor fuel into this state for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. See Alabama Code 40-17-322
  • IMPORT VERIFICATION NUMBER: The number assigned by the department or its designee to an individual delivery of motor fuel by a transport truck or by another means of transfer outside the terminal transfer system. See Alabama Code 40-17-322
  • importer: A person who imports motor fuel into this state. See Alabama Code 40-17-322
  • IMPROVED INDEXING SYSTEM: A system of indexing real property instruments and personal property instruments in the probate office and, in the discretion of the judge of probate, of indexing other instruments and documents, which system when completed, shall consist of the equipment necessary and suitable to prepare and index records. See Alabama Code 45-41-84.01
  • IN THIS STATE: The area within the borders of Alabama, including all territory within the borders of Alabama that is owned by the United States of America. See Alabama Code 40-17-322
  • INCOMPLETE WRITTEN INSTRUMENT: One which contains some matter by way of content or authentication, but which requires additional matter in order to render it a complete written instrument. See Alabama Code 13A-9-1
  • 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
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • information: Data, text, images, sounds, codes, computer programs, software, databases, or the like. See Alabama Code 8-1A-2
  • INFORMATION PROCESSING SYSTEM: An electronic system for creating, generating, sending, receiving, storing, displaying, or processing information. See Alabama Code 8-1A-2
  • INPATIENT TREATMENT FOR ALCOHOLISM: Care provided in a licensed hospital and is normally limited to detoxification where severe medical or psychiatric complications are present or may be anticipated. See Alabama Code 27-20A-1
  • INSTITUTION OF HIGHER EDUCATION: A postsecondary institution, as defined in 20 U. See Alabama Code 2-8-381
  • insurer: Such term shall have the meaning ascribed in Section 27-1-2. See Alabama Code 27-19A-2
  • insurer: Every insurer authorized in this state to issue contracts of accident and sickness insurance. See Alabama Code 27-21A-1
  • insurer: A health insurer, including a group health plan as defined in Section 607(1) of the Employee Retirement Income Security Act of 1974, a health maintenance organization, or an entity offering a service benefit plan. See Alabama Code 27-21B-2
  • INTANGIBLE EXPENSES AND COSTS: Any expenses, losses, and costs for, related to, or in connection directly or indirectly with the acquisition, use, maintenance, management, ownership, sale, exchange, or disposition of intangible property to the extent such amounts are allowed as deductions in determining taxable income before operating loss deduction and special deductions for the taxable year including, without limitation, expenses or losses related to or incurred in connection directly or indirectly with factoring transactions or discounting transactions, royalties, patents, technical and copyright licensing fees, and other similar expenses and costs. See Alabama Code 40-18-1
  • INTANGIBLE PROPERTY: Patents, patent applications, trade names, trademarks, service marks, franchises, know-how, formulas, designs, patterns, processes, formats, copyrights and similar types of intangible assets, choses in action, and accounts receivable. See Alabama Code 40-18-1
  • INTENT TO DEFRAUD: A purpose to use deception, as defined in Section 13A-8-1(1), or to injure another person's interest which has value, as defined in Section 13A-8-1(14). See Alabama Code 13A-9-1
  • INTEREST EXPENSES AND COSTS: Amounts directly or indirectly allowed as deductions under 26 U. See Alabama Code 40-18-1
  • Intestate: Dying without leaving a will.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • kerosene: All grades of kerosene, including, but not limited to, the two grades of kerosene, No. See Alabama Code 40-17-322
  • law: Unless the context requires otherwise, both statutory and common law. See Alabama Code 10A-1-1.03
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • 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
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • licensee: Any person licensed by the department pursuant to Section 40-17-332. See Alabama Code 40-17-322
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Lineal descendant: Direct descendant of the same ancestors.
  • liquid: Any substance that is liquid above its freezing point and at atmospheric pressure. See Alabama Code 40-17-322
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • 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 10A-1-1.03

  • 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
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • MOTOR FUEL: Gasoline, blended fuel, aviation fuel, and diesel fuel. See Alabama Code 40-17-322
  • MOTOR FUEL TRANSPORTER: A person who transports motor fuel by pipeline or marine vessel, or outside the bulk transfer/terminal system by means of a transport vehicle, or a railroad tank car. See Alabama Code 40-17-322
  • MOTOR VEHICLE: Automobiles, motor carriers, motor trucks, motorcycles, and all other vehicles which are operated or propelled by combustion of motor fuel. See Alabama Code 40-17-322
  • MUNICIPAL SOLID WASTE: The definition given in 26 U. See Alabama Code 40-18-1
  • municipality: An incorporated city or town. See Alabama Code 45-41-141
  • 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
  • NET GALLONS: The amount of motor fuel measured in gallons when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds pressure per square inch. See Alabama Code 40-17-322
  • non compos mentis: include all persons of unsound mind. See Alabama Code 1-1-1
  • NONRESIDENT ESTATE: An estate other than a resident estate of this state. See Alabama Code 40-18-1
  • NONRESIDENT TRUST: A trust other than a resident trust of this state. See Alabama Code 40-18-1
  • nuclear: Any nuclear facility the reactor design for which is approved after December 31, 1993, by the Nuclear Regulatory Commission, including, but not limited to, the facilities described in 26 U. See Alabama Code 40-18-1
  • 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.
  • OFF-STREAM UPLAND RESERVOIR: A reservoir that does not dam the stream and is not built within the stream bed or wetlands. See Alabama Code 40-18-340
  • 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
  • officer: The term includes every person authorized to enforce the game and fish laws of this state, and whenever the possession, use, importation, transportation, storage, sale, offering, or exposing for sale of game birds, animals, or fish is prohibited or restricted, the prohibition or restriction shall extend to and include every part of the game, bird, animal, or fish, and a violation as to each animal, bird, or fish, or part thereof, shall be a separate offense. See Alabama Code 9-11-1
  • OUTPATIENT TREATMENT: Treatment rendered in a nonresidential setting and using an intermittent, periodic schedule of visits. See Alabama Code 27-20A-1
  • Oversight: Committee review of the activities of a Federal agency or program.
  • owner: A person owning one or more dwellings or commercial buildings. See Alabama Code 45-41-141
  • paid: For the purpose of deductions and credits hereinafter provided for with respect to income tax means paid or accrued or paid or incurred, and the terms paid or accrued and paid or incurred shall be construed according to the method of accounting on the basis of which the net income is computed under this chapter. See Alabama Code 40-18-1
  • participant: A person who has been approved for participation in the program. See Alabama Code 45-41-83.01
  • 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 10A-1-1.03
  • PERMISSIVE SUPPLIER: An out-of-state supplier that elects, but is not required, to have a supplier's license. See Alabama Code 40-17-322
  • person: Any individual, organization, group, association, partnership, corporation, trust, or any combination of them. See Alabama Code 13A-9-70
  • person: Any individual, partnership, corporation, business, trust, or other legal entity. See Alabama Code 13A-9-110
  • person: Such term shall have the meaning ascribed in Section 27-1-2. See Alabama Code 27-19A-2
  • 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: Any natural or artificial person including, but not limited to, individuals, partnerships, associations, trusts, or corporations. See Alabama Code 27-21A-1
  • person: Any individual, firm, cooperative, association, corporation, limited liability corporation, trust, business trust, syndicate, partnership, limited liability partnership, joint venture, receiver, trustee in bankruptcy, club, society, or other group or combination acting as a unit. See Alabama Code 40-17-322
  • person: Any individual, trust, estate, corporation, association, disregarded entity, or subchapter K entity. See Alabama Code 40-18-1
  • 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: An individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, governmental agency, public corporation, or any other legal or commercial entity. See Alabama Code 8-1A-2
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • PERSONAL PROPERTY INSTRUMENT: Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter titled for record in the probate office, in accordance with the applicable requirements of the law of this state, including and particularly Sections 34-4-50 and 34-4-90. See Alabama Code 45-41-84.01
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • 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.
  • POLITICAL ORGANIZATION: A party, committee, association, fund, or other organization, whether or not incorporated, which is organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function pursuant to 26 U. See Alabama Code 13A-9-70
  • POSITION HOLDER: The person who holds the motor fuel inventory position in a terminal, as reflected on the records of the terminal operator, including a terminal operator who owns motor fuel in the terminal. See Alabama Code 40-17-322
  • 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 1-1-1
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • 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.
  • Principal office: means the office, in or out of this state, so designated in the annual report where the principal executive offices of a domestic or foreign corporation are located. See Alabama Code 10A-2-1.40
  • 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.
  • PROFESSIONAL FUND RAISER: Any person who for compensation or other consideration plans, conducts, manages, or carries on any drive or campaign in this state for the purpose of soliciting contributions for or on behalf of any charitable organization or any other person, or who engages in the business of, or holds himself or herself out to persons in this state as independently engaged in the business of soliciting contributions for such purposes. See Alabama Code 13A-9-70
  • PROFESSIONAL SOLICITOR: Any person who is employed or retained for compensation by a professional fund raiser to solicit contributions for charitable purposes in this state. See Alabama Code 13A-9-70
  • program: The Lee County Alternative Sentencing Program. See Alabama Code 45-41-83.01
  • property: Such term is defined as in Section 13A-8-1(10). See Alabama Code 13A-9-1
  • property: Includes all property, whether real, personal, or mixed, or tangible or intangible, or any right or interest therein. See Alabama Code 10A-1-1.03
  • provider: Any physician, hospital, or other person which is licensed or otherwise authorized in this state to furnish health care services. See Alabama Code 27-21A-1
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • QUALIFIED FOREIGN ENTITY: An entity organized outside of the U. See Alabama Code 40-18-1
  • QUALIFIED IRRIGATION EQUIPMENT: Equipment used by agricultural trade or business in irrigation systems, including but not limited to equipment used to construct irrigation systems and water wells. See Alabama Code 40-18-340
  • QUALIFIED RESERVOIR: An off-stream upland reservoir used as a source of water for irrigation by an agricultural trade or business. See Alabama Code 40-18-340
  • rack: A mechanism for delivering motor fuel from a refinery, terminal, marine vessel, or bulk plant into a transport vehicle, railroad tank car, or other means of transfer that is outside the bulk transfer/terminal system. See Alabama Code 40-17-322
  • REAL ESTATE: Real property as defined in subdivision (7) of Section 1-1-1. See Alabama Code 35-11-450
  • real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
  • REAL PROPERTY INSTRUMENT: Includes any instrument or document affecting the title to real property that may now or hereafter be filed for record in the probate office pursuant to the applicable requirements of the laws of this state, including but without limitation to, Section 12-13-43, and all statutes providing for the filing and recording of notices or statements of liens of any kind, notices of judgments, and plats or maps showing subdivisions of real estate. See Alabama Code 45-41-84.01
  • RECENTLY DEPLOYED UNEMPLOYED VETERAN: An individual who meets the criteria for an unemployed veteran except that he or she must have received an honorable or general discharge from active, federal military service within the two-year period preceding the date of hire. See Alabama Code 40-18-320.1
  • record: Information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Alabama Code 8-1A-2
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • refiner: Any person who owns, operates, or otherwise controls a refinery. See Alabama Code 40-17-322
  • refinery: A facility, other than natural gas processing or fractionation plants, used to produce taxable motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which taxable motor fuel may be removed by pipeline, by vessel, or at a rack. See Alabama Code 40-17-322
  • reit: A Real Estate Investment Trust having the meaning ascribed to that term in 26 U. See Alabama Code 40-18-1
  • RELATED ENTITY: A stockholder who is an individual, or a member of the stockholder's family enumerated in 26 U. See Alabama Code 40-18-1
  • RELATED MEMBER: A person that, with respect to the taxpayer any time during the taxable year, is a related entity as defined in this section, a component member as defined in 26 U. See Alabama Code 40-18-1
  • RELIGIOUS ORGANIZATION: Any society, sect, persuasion, mission, church, parish, congregation, temple, convention, or association of any of the foregoing, diocese or presbytery, or other organization, whether or not incorporated, or any employee thereof, no part of the net earnings of which inures to the benefit of any private party or individual associated with such an organization and that otherwise qualifies as an exempt organization under Section 501(c)(3) of Title 26, United States Code, as amended. See Alabama Code 13A-9-70
  • 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.
  • removal: Physical transfer other than by evaporation, loss, or destruction. See Alabama Code 40-17-322
  • RENEWABLE ENERGY RESOURCES: Wind, biomass, black liquor, tidal or ocean current, geothermal, solar energy, small irrigation, municipal solid waste, and hydropower production, and such term also includes hydrogen when derived or produced from some other renewable energy resource. See Alabama Code 40-18-1
  • REPORT FROM SOURCE: All individuals, corporations, associations, and partnerships, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all other officers and employees of the state or of any municipal corporation or political subdivision of the state having control, receipt, custody, or payment of interest, rent, salaries, wages, premiums, annuities, compensation, remunerations, emoluments, barter income, or other fixed or determinable annual or periodical gains, profits, and income taxable under this chapter. See Alabama Code 40-18-1
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • residence: A single or multiple family dwelling including, but not limited to, a single-family home, apartment building, condominium, duplex, townhouse, or mobile home which is used or intended to be used by its occupants as their dwelling place. See Alabama Code 13A-9-110
  • RESIDENT ESTATE: The estate of any person who was a resident of Alabama at the time of his or her death. See Alabama Code 40-18-1
  • RESIDENT TRUST: A trust is a resident trust for a taxable year if it is a trust which meets both a. See Alabama Code 40-18-1
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • retailer: A person other than a wholesale distributor that engages in the business of selling or distributing taxable motor fuel to the end user within this state. See Alabama Code 40-17-322
  • SCHEDULE OF CHARGES: A statement of the method used by a health maintenance organization to establish rates. See Alabama Code 27-21A-1
  • Secretary: means the corporate officer to whom the board of directors has delegated responsibility under Section 10A-2-8. See Alabama Code 10A-2-1.40
  • SECURITY PROCEDURE: A procedure employed for the purpose of verifying that an electronic signature, record, or performance is that of a specific person or for detecting changes or errors in the information in an electronic record. See Alabama Code 8-1A-2
  • Separate return: means an Alabama corporation income tax return filed by a single corporation in accordance with this chapter. See Alabama Code 40-18-39
  • SERVICE AREA: The geographic area or areas in which a fire protection corporation is authorized, whether by statute, by its certificate of incorporation, or similar corporate charter (as such may from time to time be amended), or otherwise, to provide or render fire protection, fire prevention, and related services, as such area or areas may from time to time exist. See Alabama Code 45-41-141
  • Service of process: The service of writs or summonses to the appropriate party.
  • services: Such term is defined as in Section 13A-8-10(b). See Alabama Code 13A-9-1
  • 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.
  • Shareholder: means the person in whose name shares are registered in the records of a corporation or the beneficial owner of shares to the extent of the rights granted by a nominee certificate on file with a corporation. See Alabama Code 10A-2-1.40
  • Shares: means the units into which the proprietary interests in a corporation are divided. See Alabama Code 10A-2-1.40
  • SHEEP OR GOAT PRODUCER: Any person residing in Alabama, any Alabama corporation, or Alabama legal business entity that owns or has a financial investment in sheep or goats located in Alabama. See Alabama Code 2-8-310
  • SHIPPING DOCUMENT: Any invoice, shipping paper, bill of lading, or drop ticket which discloses the destination state. See Alabama Code 40-17-322
  • SHORT TERM RESIDENTIAL ALCOHOLISM TREATMENT FACILITY: A state certified facility which provides structured programs of intensive treatment services for people addicted to alcohol. See Alabama Code 27-20A-1
  • SMALL IRRIGATION: An irrigation system canal or ditch in Alabama which does not include a dam or impoundment of water, including, but not limited to, facilities in Alabama described in 26 U. See Alabama Code 40-18-1
  • SPECIAL FUEL: Any liquid, other than gasoline, used or suitable for use as motor fuel in a diesel-powered engine or motor to propel any form of vehicle, machine, or mechanical contrivance, and includes products commonly known as biodiesel fuel and transmix. See Alabama Code 40-17-322
  • 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: The State of Alabama. See Alabama Code 45-41-141
  • state: The State of Alabama. See Alabama Code 40-17-322
  • state: A state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Alabama Code 8-1A-2
  • STATE HEALTH OFFICER: The executive officer of the State Department of Public Health. See Alabama Code 27-21A-1
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • SUBCHAPTER K ENTITY: A partnership, including a limited partnership or limited liability partnership, limited liability company, or any other entity subject to subchapter K of the Internal Revenue Code, 26 U. See Alabama Code 40-18-1
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • 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
  • Summons: Another word for subpoena used by the criminal justice system.
  • supplier: A person who is subject to the general taxing jurisdiction of this state and registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal distribution system and who owns motor fuel in the bulk transfer/terminal system, or a person who receives motor fuel in this state pursuant to a two-party exchange. See Alabama Code 40-17-322
  • TAX ASSESSOR: The tax assessor of the county. See Alabama Code 45-41-141
  • TAX COLLECTOR: The tax collector of the county. See Alabama Code 45-41-141
  • TAXABLE YEAR: The calendar year or the fiscal year ending during the calendar year upon the basis of which net income is computed, or a period of less than 12 months resulting from a change in accounting period as provided in Section 40-18-30. See Alabama Code 40-18-1
  • taxpayer: Any person subject to a tax imposed by this chapter, or whose income is, in whole or in part, subject to a tax imposed by this chapter. See Alabama Code 40-18-1
  • terminal: A motor fuel storage and distribution facility into which motor fuel is supplied by pipeline or marine vessel, and from which motor fuel may be removed at a rack. See Alabama Code 40-17-322
  • TERMINAL OPERATOR: A person who owns, operates, or otherwise controls a terminal. See Alabama Code 40-17-322
  • Testator: A male person who leaves a will at death.
  • 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.
  • transaction: An action or set of actions occurring between two or more persons relating to the conduct of business, commercial, or governmental affairs. See Alabama Code 8-1A-2
  • 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.
  • transmix: A mixture of finished fuels that no longer meets the specifications for a fuel that can be used or sold without further processing. See Alabama Code 40-17-322
  • TRANSPORT VEHICLE: A vehicle designed or used to carry motor fuel over the highway, including, but not limited to, a straight truck, a straight truck/trailer combination, and a semitrailer combination rig. See Alabama Code 40-17-322
  • treasurer: The county treasurer of the county. See Alabama Code 45-41-141
  • Treasury regulations: means final and temporary regulations now or hereafter promulgated by the U. See Alabama Code 40-18-39
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • trust: Any entity which is a trust for federal income tax purposes. See Alabama Code 40-18-1
  • trustee: A person who serves as a trustee of a trust, including a real estate investment trust. See Alabama Code 10A-1-1.03
  • Trustee: A person or institution holding and administering property in trust.
  • trustee: A person who is licensed as a supplier or a permissive supplier and receives tax payments from and on behalf of another pursuant to Section 40-17-344. See Alabama Code 40-17-322
  • TWO-PARTY EXCHANGE: A transaction in which motor fuel is transferred from one licensed supplier or permissive supplier to another licensed supplier or permissive supplier pursuant to an exchange agreement; and

    a. See Alabama Code 40-17-322

  • UNCOVERED EXPENDITURES: The costs of health care services that are covered by a health maintenance organization, for which an enrollee would also be liable in the event of the organization's insolvency. See Alabama Code 27-21A-1
  • UNDYED DIESEL FUEL: Diesel fuel that has not been dyed in accordance with Internal Revenue Service fuel dyeing provisions. See Alabama Code 40-17-322
  • UNEMPLOYED VETERAN: An individual who is all of the following:

    a. See Alabama Code 40-18-320.1

  • 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
  • UNIT OF PROPERTY: Any dwelling or commercial building, together with the real property on which it is situated or to which it is appurtenant. See Alabama Code 45-41-141
  • utter: means to directly or indirectly offer, assert, declare or put forth a forged instrument as genuine. See Alabama Code 13A-9-1
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • VIOLENT OFFENSE: An offense or charge as defined in subdivision (14) of Section 12-25-32, to also include chemical endangerment of a child pursuant to Section 26-15-3. See Alabama Code 45-41-83.01
  • VOLUNTEER FIRE DEPARTMENT: Any volunteer fire department with which the commission, pursuant to Amendment 392, may enter into an agreement or agreements with respect to providing fire protection, fire prevention, and related services and facilities within the county. See Alabama Code 45-41-141
  • Voting group: means all shares of one or more classes or series that under the articles of incorporation or this chapter are entitled to vote and be counted together collectively on a matter at a meeting of shareholders. See Alabama Code 10A-2-1.40
  • WINDSTORM EVENT: Windstorms, cyclones, hurricanes, tornadoes, high winds, and hail, and similar perils not normally among those covered under most property casualty insurance policies but obtainable through the purchase of wind, wind and hail, storm or windstorm coverage, or all. See Alabama Code 40-18-310
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • WRITTEN INSTRUMENT: Such term means:

    a. See Alabama Code 13A-9-1