Article 1 General and Miscellaneous Provisions 45-42-10 – 45-42-12
Article 5 Contables 45-42-50
Article 6 Coroner 45-42-60 – 45-42-62
Article 7 County Commissions 45-42-70 – 45-42-71.01
Article 8 Courts 45-42-80 – 45-42-83.20
Article 10 Education 45-42-100 – 45-42-102
Article 11 Elections 45-42-110 – 45-42-111
Article 12 Employees 45-42-120 – 45-42-122.07
Article 14 Fire Protection and Emergency Medical Services 45-42-140 – 45-42-140.07
Article 15 Gambling 45-42-150 – 45-42-150.13
Article 16 Government Operations 45-42-160 – 45-42-163
Article 17 Health and Environment 45-42-170 – 45-42-171
Article 18 Highways and Bridges 45-42-180
Article 20 Licenses and Licensing 45-42-200 – 45-42-201.01
Article 22 Parks, Historic Preservation, Museums, and Recreation 45-42-220
Article 23 Sheriff 45-42-230 – 45-42-234
Article 24 Taxation 45-42-240 – 45-42-243.50
Article 25 Utilities 45-42-250
Article 26 Zoning and Planning 45-42-260

Terms Used In Alabama Code > Title 45 > Chapter 42

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • 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
  • 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.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • applicant: Any person applying for a license under this chapter, including the principal, if such person is the agent of another who is the true owner, notwithstanding whether that other is an individual, partnership, association, firm, or corporation and notwithstanding whether the name of the true owner appears on the application or not. See Alabama Code 37-8-182
  • 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
  • AREA OF SALES RESPONSIBILITY: The geographical area, agreed to by the dealer and the manufacturer or the distributor or in the manufacturer and dealer agreement, within which the dealer has the exclusive right to display or sell new recreational vehicles of a particular line-make of the manufacturer or distributor to the retail public. See Alabama Code 40-17-120
  • article: When referring to food or drugs, such term is used in the broad and comprehensive sense and has reference to the food product or the drug product in question. See Alabama Code 20-1-20
  • 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 45-28A-42.07
  • 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 45-26-231.06
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • ATTORNEY GENERAL: The Attorney General of the State of Alabama or his duly designated representatives. See Alabama Code 40-7-100
  • 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.
  • 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
  • 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
  • Bequest: Property gifted by will.
  • bid: A written offer or proposal by an exhibitor to a distributor in response to an invitation to bid for the right to exhibit a motion picture, stating the terms under which the exhibitor will agree to exhibit a motion picture. See Alabama Code 40-7-93
  • bingo: The game, commonly known as bingo, where numbers or symbols on a card are matched with numbers or symbols selected at random. See Alabama Code 45-42-150
  • BINGO SESSION: A consecutive period of time not to exceed five consecutive hours during which bingo is played in a given day not to exceed one day in a given week. See Alabama Code 45-42-150
  • 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
  • BLIND BIDDING: The bidding for, negotiating for or offering or agreeing to terms for the licensing or exhibition of a motion picture at any time before such motion picture has either been trade screened or before such motion picture, at the option of the distributor, otherwise has been made available for viewing by all exhibitors from whom the distributor is soliciting bids or with whom the distributor is negotiating for the right to exhibit such motion picture. See Alabama Code 40-7-93
  • blind person: means a natural person who has no vision or whose vision with correcting glasses is so defective as to prevent the performance of ordinary activities for which eyesight is essential, or who has central visual acuity of 20/200 or less in the better eye with correcting glasses, or whose central visual acuity is more than 20/200 in the better eye with correcting glasses but whose peripheral field has contracted to such an extent that the widest diameter of the visual field subtends an angular distance no greater than 20 degrees. See Alabama Code 30-3D-610
  • board: The Board of County Commissioners. See Alabama Code 45-42-122.01
  • board: The State Board of Agriculture and Industries. See Alabama Code 40-12-291
  • board: The State Board of Agriculture and Industries. See Alabama Code 20-1-20
  • board: The State Board of Agriculture and Industries of the State of Alabama. See Alabama Code 45-42-243
  • brand: Any recorded identification mark applied to any position on the hide of livestock by means of heat, acid, or a chemical, except numbers used to keep production records or record of age. See Alabama Code 45-42-243
  • 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
  • Capital offense: A crime punishable by death.
  • 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
  • CERTIFICATE OF DISSOLUTION: Any document such as a certificate of dissolution, statement of dissolution, or articles of dissolution, required or permitted to be filed publicly with respect to an entity's dissolution and winding up of its business, activity, activities, not for profit activity, or affairs. See Alabama Code 45-26-231.06
  • CERTIFIED PRESCRIBED BURN MANAGER: An individual who successfully completes a certification program approved by the Alabama Forestry Commission. See Alabama Code 40-12-342
  • 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 45-42-200.10
  • 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 45-42-200.17
  • 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 45-42-200.17
  • CLASS A FOODS: Baby food, infant formula, and potentially hazardous food. See Alabama Code 20-1-20
  • 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.
  • code: The Code of Alabama 1975. See Alabama Code 40-17-322
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • collect: To dig, cut or otherwise remove any ginseng from the location where it grew for the specific purpose of export. See Alabama Code 40-12-291
  • 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 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 45-42-200.10
  • COMMERCIAL TELEPHONE SELLER: Any person who engages in commercial telephone solicitation on his or her own behalf or through salespersons, except that a commercial telephone seller does not include any of the persons or entities exempted from this chapter by Section 8-19A-4. See Alabama Code 40-12-253
  • commission: The Alabama Forestry Commission. See Alabama Code 40-12-253
  • commission: The Alabama Public Service Commission;

    (6) FEDERAL SAFETY STANDARDS. See Alabama Code 37-4-90

  • commissioner: The Commissioner of Agriculture and Industries or his designated representative. See Alabama Code 40-12-291
  • commissioner: The Commissioner of Revenue of the State of Alabama. See Alabama Code 40-18-360
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 32-6-15
  • commissioner: The Commissioner of Agriculture and Industries of the State of Alabama. See Alabama Code 45-42-243
  • commissioner: The Commissioner of the Alabama Department of Revenue. See Alabama Code 40-17-322
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • company: means any franchised or other duly licensed company which is operated or intended to be operated to perform the service of receiving and amplifying the signals broadcast by one or more television stations and redistributing such signals by wire, cable or other device or means for accomplishing such redistribution, to members of the public who subscribe to such service, or distributing through such company's antennae, poles, wires, cables, conduits or other property used in providing service to its subscribers and customers any television signals whether broadcast or not. See Alabama Code 45-41A-41.12
  • CONCENTRATION YARD: A place where logs, pulpwood, or inwoods pulpwood chips severed in Alabama are brought or received within the State of Alabama in a green or rough form or condition for resale to processors or manufacturers or for shipment out of state. See Alabama Code 40-7-70
  • consumer: An actual or prospective purchaser, lessee, or recipient of consumer goods or services. See Alabama Code 40-12-253
  • consumer: The purchaser, other than for purposes of resale, of a new or previously untitled motor vehicle used in substantial part for personal, family, or household purposes, and any other person entitled by the terms of such warranty to enforce the obligations of the warranty. See Alabama Code 40-17-35
  • consumer: Any natural person who buys goods or services for personal, family or household use. See Alabama Code 40-7-100
  • CONSUMER GOODS OR SERVICES: Any real property or any tangible or intangible personal property which is normally used for personal, family, or household purposes including, without limitation, any property intended to be attached to or installed in any real property, without regard to whether it is so attached or installed, as well as cemetery lots, timeshare estates and licenses, and any services related to the property. See Alabama Code 40-12-253
  • container: Box, carton, package, receptacle, canister, jar, dispenser, or machine that offers a product for sale or distribution, for solicitation purposes. See Alabama Code 45-42-200.17
  • Contract: A legal written agreement that becomes binding when signed.
  • 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 45-42-200.10
  • CONTROL ZONE: An area of potential or actual infestation or infection, the boundaries of which are fixed and clearly described in a manner definitely identifying the zone. See Alabama Code 40-12-243
  • cooperative: A cooperative marketing association for marketing of farm products. See Alabama Code 32-6-15
  • 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
  • corporation: Includes a domestic or foreign business corporation as defined in Chapter 2, 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 45-26-231.06
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • county: Limestone County, Alabama. See Alabama Code 45-42-122.01
  • court: Every court and judge having jurisdiction in a case. See Alabama Code 45-26-231.06
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • 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
  • CURRENT NET PRICE: The dealer's price as listed in the supplier's effective price list and/or catalog. See Alabama Code 40-17-45
  • day: When used in the computation of time excludes the first day and includes the last day of the period so computed, unless the last day is a Saturday, Sunday, or legal holiday, in which event the period runs until the end of the next day that is not a Saturday, a Sunday, or a legal holiday. See Alabama Code 45-26-231.06
  • dealer: Any person, firm, corporation, or business engaged in the business of selling recreational vehicles to the general public and that maintains a permanent business establishment including a service and repair facility which offers mechanical services for the recreational vehicles it sells. See Alabama Code 40-17-120
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • department: The Department of Revenue of the State of Alabama. See Alabama Code 40-7-70
  • department: The Department of Agriculture and Industries. See Alabama Code 40-12-291
  • department: The Alabama Department of Revenue. See Alabama Code 40-18-442
  • department: The Department of Agriculture and Industries of the State of Alabama. See Alabama Code 45-42-243
  • department: The Alabama Department of Revenue. See Alabama Code 40-17-322
  • 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
  • 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
  • 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 45-42-200.17

  • 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
  • DISTRESS MERCHANDISE SALE: Any offer to sell to the public or a sale to the public of goods, wares, or merchandise on the implied or direct representation that such sale is being held other than in the ordinary course of business and not otherwise defined herein. See Alabama Code 37-8-182
  • distress merchandise sales: shall include , but not be limited to, any sale advertised either specifically or in substance to be any one of the following:

    a. See Alabama Code 37-8-182

  • Distribution: means a direct or indirect transfer of money or other property, except its own shares, or incurrence of indebtedness by a corporation to or for the benefit of any one or more of its shareholders in respect of any of its shares. See Alabama Code 45-28A-42.07
  • distributor: Any person, firm, corporation, or business entity that purchases new recreational vehicles for resale to dealers. See Alabama Code 40-17-120
  • distributor: Any person engaged in the business of distributing or supplying motion pictures to exhibitors by rental, sale or licensing. See Alabama Code 40-7-93
  • distributor: A person who acquires motor fuel from a supplier in this state for subsequent sale. See Alabama Code 40-17-322
  • division: The Consumer Division of the Office of the Attorney General. See Alabama Code 40-12-253
  • DOING BUSINESS IN THIS STATE: Businesses conducting telephonic sales calls from a location in Alabama or from other states or nations to consumers located in Alabama. See Alabama Code 40-12-253
  • 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
  • domestic: With respect to an entity, that the entity is formed and exists under this title. See Alabama Code 45-26-231.06
  • domestic corporation: means a business corporation, which is not a foreign corporation, incorporated under or subject to the provisions of this chapter. See Alabama Code 45-28A-42.07
  • Donor: The person who makes a gift.
  • Dower: A widow
  • drug: All medicines and preparations recognized in the United States pharmacopoeia or national formulary for internal or external use and any substance or mixture of substances to be used for the cure, mitigation, or prevention of disease in man or domestic animals. See Alabama Code 20-1-20
  • 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
  • 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
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • employee: Any person including the heads of departments, chief clerks, and chief deputy sheriff, who is employed in the service of the county on a regular full-time basis. See Alabama Code 45-42-122.01
  • ENFORCING AUTHORITY: The division or the office of the district attorney if a violation of this chapter occurs in or affects the judicial circuit under the jurisdiction of the office of the district attorney. See Alabama Code 40-12-253
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • 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 45-28A-42.07
  • equipment: Machines designed for or adapted and used for agriculture, horticulture, irrigation for agriculture or horticulture, livestock, grazing, lawn and garden, and/or light industrial purposes. See Alabama Code 40-17-45
  • 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
  • EQUIVALENT VALUE: The fair market value of the gift on the date the gift is given as the prize in a bingo game. See Alabama Code 45-42-150
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Executrix: The female counterpart of an executor. See also
  • exhibitor: Any person engaged in the business of operating one or more theatres. See Alabama Code 40-7-93
  • export: To transport, deliver or cause to be transported or delivered to any person or place for the purpose of transportation from any place in this state to any place outside this state. See Alabama Code 40-12-291
  • 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
  • EXPRESS WARRANTY: A written warranty, so labeled, issued by the manufacturer of a new motor vehicle, including any terms or conditions precedent to the enforcement of obligations under that warranty. See Alabama Code 40-17-35
  • 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.
  • FAMILY MEMBER: A spouse or a child, grandchild, parent, sibling, niece, or nephew, or the spouse thereof. See Alabama Code 40-17-120
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • 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
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • 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
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • 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.
  • food: All articles of food, drink, confectionery, or condiment, whether simple, mixed, or compound, used or intended for use by man or domestic animals. See Alabama Code 20-1-20
  • 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
  • foreign: With respect to an entity, that the entity is formed and existing under the laws of a jurisdiction other than this state. See Alabama Code 45-26-231.06
  • Foreign corporation: means a business corporation incorporated under a law other than the law of this state. See Alabama Code 45-28A-42.07
  • foreign corporation: as used in this division , shall mean:

    (1) Any bank or other corporation now or hereafter organized or existing under the laws of any state of the United States other than the State of Alabama; and

    (2) Any national banking association or other corporation organized under the laws of the United States having its principal place of business in any state of the United States other than Alabama. See Alabama Code 45-31-80

  • FOREST LAND: Any land which supports a forest growth or which is being used or reserved for any forest purpose and is classified as Class III forest property in Section 40-8-1(b)(1), but excludes land within the city limits of any incorporated municipality. See Alabama Code 40-12-253
  • FOREST PRODUCTS: Logs, pulpwood, poles, pilings, inwoods pulpwood chips, and stumpwood (tarwood). See Alabama Code 40-7-70
  • FOREST TREES: Only those trees which are a part of and constitute a stand of potential, immature or mature commercial timber trees; provided, however, that such term shall be deemed to include shade trees of any species around houses, along highways and within cities and towns if the same constitute an insect or disease menace to nearby timber trees or timber stands. See Alabama Code 40-12-243
  • forestland: Land on which forest trees occur. See Alabama Code 40-12-243
  • FORGED INSTRUMENT: A written instrument which has been falsely made, completed or altered. See Alabama Code 45-42-122.04
  • 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
  • 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
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • ginseng: The plant Panax quinquefolius L. See Alabama Code 40-12-291
  • GINSENG COLLECTOR: Any person who intentionally removes wild ginseng from the location in which the plant grew for the purpose of sale, resale or export. See Alabama Code 40-12-291
  • GINSENG DEALER: Any person who collects or purchases ginseng for the purpose of reselling, selling, manufacturing or exporting same. See Alabama Code 40-12-291
  • GOING OUT OF BUSINESS SALE: Any offer to sell to the public or a sale to the public of goods, wares, or merchandise on the implied or direct representation that such sale is in anticipation of the termination of a business at its present location or that the sale is being held other than in the ordinary course of business. See Alabama Code 37-8-182
  • going out of business sales: shall include , but not be limited to, any sale advertised either specifically or in substance to be any one of the following:

    a. See Alabama Code 37-8-182

  • GOOD CAUSE: Failure of the dealer to substantially comply with requirements of the dealer agreement, provided such requirements are not different from, nor enforced differently than those requirements imposed on other similarly situated dealers. See Alabama Code 40-17-45
  • goods: Includes but is not limited to any property, tangible or intangible, real, personal, or any combination thereof, and any franchise, license, distributorship, or other similar right, privilege, or interest. See Alabama Code 40-7-100
  • government: Such term is defined as in Section 13A-8-1(5). See Alabama Code 45-42-122.04
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • 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
  • 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
  • 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.
  • 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
  • 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
  • individual: A single human being but does not mean a firm, association of individuals, corporation, partnership, joint venture, sole proprietorship, or any other entity. See Alabama Code 40-12-253
  • individual: A natural person and the estate of an incompetent or deceased natural person. See Alabama Code 45-26-231.06
  • infestation: Infestation by means of any insect which is dangerously injurious to forest trees; such term shall mean infection by any disease affecting forest trees which is dangerously injurious to same. See Alabama Code 40-12-243
  • insolvent: A person who is unable to pay the person's debts as they become due in the usual course of business or affairs. See Alabama Code 45-26-231.06
  • 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 45-42-122.04
  • Inter vivos: Transfer of property from one living person to another living person.
  • INTEREST EXPENSES AND COSTS: Amounts directly or indirectly allowed as deductions under 26 U. See Alabama Code 40-18-1
  • 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
  • Intestate: Dying without leaving a will.
  • inventory: Tractors, farm implements, machinery, equipment, lawn and garden tractors and equipment, light industrial tractors and equipment, and repair parts held by the dealer. See Alabama Code 40-17-45
  • inventory: A list of and the wholesale cost of goods, wares, and merchandise. See Alabama Code 37-8-182
  • INVITATION TO BID: A written or oral solicitation or invitation by a distributor to one or more exhibitors to bid for the right to exhibit a motion picture. See Alabama Code 40-7-93
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • JUDGE OF PROBATE: The judge of probate of the county in which a domestic entity's certificate of formation is filed, or, with respect to a statement of authority under Chapter 8A, which is to be filed in the real property records of a particular county, the judge of probate of the county in which that statement is filed. See Alabama Code 45-26-231.06
  • 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 45-26-231.06
  • 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
  • Legatee: A beneficiary of a decedent
  • LEMON LAW RIGHTS PERIOD: The period ending one year after the date of the original delivery of a motor vehicle to a consumer or the first 12,000 miles of operation, whichever first occurs. See Alabama Code 40-17-35
  • lessee: Any person who leases land for a period over five years for the purpose of producing or causing to be produced, for market, forest or timber products. See Alabama Code 40-12-253
  • LICENSE AGREEMENT: Any contract, agreement, understanding or condition between a distributor and an exhibitor relating to the licensing or exhibition of a motion picture by the exhibitor. See Alabama Code 40-7-93
  • 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.
  • LINE-MAKE: A specific series of recreational vehicle products that meets all of the following specifications:

    a. See Alabama Code 40-17-120

  • Lineal descendant: Direct descendant of the same ancestors.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • livestock: Cattle, swine, sheep, goats, equine or equidae, ratites, and poultry. See Alabama Code 45-42-243
  • LIVESTOCK MARKET: A place where a person assembles livestock for public sale, if the person is required to procure a license or permit from the state Department of Agriculture and Industries to operate the market. See Alabama Code 45-42-243
  • location: A single building, hall, enclosure, or outdoor area used for the purpose of playing bingo pursuant to a permit or license issued under this article. See Alabama Code 45-42-150
  • manufacturer: As applied to logs suitable for manufacture into lumber, plywood, veneer, or other solid wood product, the person who operates the sawmill or plant in which the products are manufactured; as applied to pulpwood, the person who operates the paper or pulp mill, oriented strand board mill, pellet mill, or other plant in which the products are manufactured; as applied to poles and pilings, the person who purchases from the producer; as applied to stumpwood, the person who operates the plant or retort in which the product is utilized. See Alabama Code 40-7-70
  • manufacturer: The person, firm, or corporation engaged in the business of manufacturing, importing and/or distributing motor vehicles to be made available to a motor vehicle dealer for retail sale. See Alabama Code 40-17-35
  • manufacturer: Any person, firm, corporation, or business entity that engages in the manufacture of recreational vehicles. See Alabama Code 40-17-120
  • MANUFACTURER AND DEALER AGREEMENT: A written agreement or contract entered into between a manufacturer or a distributor and a dealer that fixes the rights and responsibilities of the parties and pursuant to which the dealer sells new recreational vehicles. See Alabama Code 40-17-120
  • 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 45-26-231.06

  • misbranded: Such term shall apply to all drugs or foods or articles which enter into the composition of food, the package or label of which shall bear or contain any statement, design, or device regarding such article or the ingredients or substances contained therein which shall be false or misleading in any particular and to any food or drug product which is falsely branded as to the state, territory, or country in which it is manufactured or produced. See Alabama Code 20-1-20
  • month: means a calendar month. See Alabama Code 30-3D-608
  • 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.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives 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
  • MOTOR VEHICLE: Every vehicle intended primarily for use and operation on the public highways which is self-propelled; provided, however, that the term "motor vehicle" shall not apply to motor homes or to any motor vehicle having a manufacturer's gross vehicle weight rating (GVWR) of 10,000 pounds or more. See Alabama Code 40-17-35
  • 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
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • NONCONFORMING CONDITION: Any condition of a motor vehicle which shall not be in conformity with the terms of any express warranty issued by the manufacturer to a consumer and which: (i) significantly impairs the use, value or safety of the motor vehicle and (ii) occurs or arises solely in the course of the ordinary use of the motor vehicle, and which does not arise or occur as a result of abuse, neglect, modification, or alteration of the motor vehicle not authorized by the manufacturer, nor from any accident or other damage to the motor vehicle which occurs or arises after such motor vehicle was delivered by an authorized dealer to the consumer. See Alabama Code 40-17-35
  • 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
  • NOTICE OF A NONCONFORMING CONDITION: A written statement which shall be delivered to the manufacturer and which shall describe the subject motor vehicle, the nonconforming condition, and shall describe all previous attempts to correct such nonconforming condition by identifying the person, firm or corporation who or which made such attempt, and the time when such attempt was made. See Alabama Code 40-17-35
  • 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.
  • OUT-OF-DATE: Any article with a label containing an open-date statement with a date affixed thereto which has passed. See Alabama Code 20-1-20
  • Oversight: Committee review of the activities of a Federal agency or program.
  • owner: Any person who is engaged in and has an economic risk in the business of producing or causing to be produced, for market, forest or timber products. See Alabama Code 40-12-253
  • 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
  • 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
  • PERMIT HOLDER: A qualified organization or qualified club which has a permit or license pursuant to this article. See Alabama Code 45-42-150
  • person: Any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit. See Alabama Code 40-7-70
  • person: Any individual, group of individuals, firm, association, corporation, partnership, joint venture, sole proprietorship, or any other business entity. See Alabama Code 40-12-253
  • 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, 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 45-26-231.06
  • 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, partnership, corporation, company, society, or association, or other business entity. See Alabama Code 40-12-253
  • person: Any individual, corporation, company, society, association or other business entity. See Alabama Code 40-12-291
  • person: An individual, firm, proprietorship, association, corporation, or another entity. See Alabama Code 40-18-442
  • person: Any individual, firm, joint venture, partnership, corporation, association, or joint stock association and includes any trustee, receiver, assignee, or personal representative thereof engaged in the transportation of hazardous liquids. See Alabama Code 37-4-90
  • person: Any individual, trust, estate, corporation, association, disregarded entity, or subchapter K entity. See Alabama Code 40-18-1
  • person: Any human being, corporation, association, or other legal entity. See Alabama Code 45-42-150
  • person: An individual, a partnership, a corporation or two or more individuals having a joint or common interest. See Alabama Code 32-6-15
  • person: Any individual, partnership, corporation, or association. See Alabama Code 45-42-243
  • person: Any individual, organization, group, association, partnership, corporation, trust, or any combination of them. See Alabama Code 45-42-200.10
  • person: Any individual, partnership, corporation, business, trust, or other legal entity. See Alabama Code 45-42-231
  • person: Any individual, partnership, association, firm, or corporation. See Alabama Code 37-8-182
  • person: One or more individuals, partnerships, associations, societies, trusts, organizations or corporations. See Alabama Code 40-7-93
  • person: Includes but is not limited to natural persons, corporations, trusts, partnerships, incorporated or unincorporated associations and any other legal entity. See Alabama Code 40-7-100
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 30-3D-608
  • 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.
  • 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
  • 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 30-3D-608
  • PRESCRIBED BURNING: The controlled application of fire to naturally occurring vegetative fuels for ecological, silvicultural, agricultural and wildlife management purposes under specified environmental conditions and the following of appropriate precautionary measures which cause the fire to be confined to a predetermined area and accomplishes the planned land management objectives. See Alabama Code 40-12-342
  • prescription: A written plan for starting and controlling a prescribed burn to accomplish the ecological, silvicultural, and wildlife management objectives. See Alabama Code 40-12-342
  • 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.
  • 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 45-28A-42.07
  • PRIVATE ADOPTION: An adoption through a private agency in which the adoptive parent(s) reside in Alabama. See Alabama Code 40-18-360
  • processor: A chip mill or other facility that receives forest products from a producer and further processes those forest products before delivery to a manufacturer. See Alabama Code 40-7-70
  • producer: Any person engaging or continuing to engage in this state in the business of severing timber or any other forest products from the soil, whether as owner, lessee, concessionaire, or contractor. See Alabama Code 40-7-70
  • 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 45-42-200.10
  • 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 45-42-200.10
  • property: Includes all property, whether real, personal, or mixed, or tangible or intangible, or any right or interest therein. See Alabama Code 45-26-231.06
  • property: Such term is defined as in Section 13A-8-1(10). See Alabama Code 45-42-122.04
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • ptin: Preparer Tax Identification Number issued by the Internal Revenue Service and referenced in Internal Revenue Service Notice 2011-6. See Alabama Code 40-18-442
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • purchase: To acquire, obtain or receive or to attempt to acquire, obtain or receive by exchange of money or other valuable consideration and specifically includes barter or exchange. See Alabama Code 40-12-291
  • purchaser: A person who is solicited to become or does become obligated to a commercial telephone seller. See Alabama Code 40-12-253
  • QUALIFIED FOSTER CHILD: Any individual who:

    a. See Alabama Code 40-18-360

  • 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 ORGANIZATION: A bona fide religious, educational, service, senior citizens, fraternal, or veterans' organization or club which qualifies as an exempt organization under Section 501(c) of the Internal Revenue Code and operates without profit to its members and which has been in existence continuously as that organization for a period of three years and which has owned or leased real property in Limestone County for at least three years immediately prior to making application for operating bingo. See Alabama Code 45-42-150
  • 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 property: includes lands, tenements and hereditaments. See Alabama Code 30-3D-608
  • 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
  • Recess: A temporary interruption of the legislative business.
  • RECREATIONAL VEHICLE: A motor home, travel trailer, fifth wheel trailer, camping trailer, and truck camper. See Alabama Code 40-17-120
  • 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 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
  • RELEVANT MARKET AREA: The geographic area for which a dealer is assigned responsibility for selling or soliciting or advertising the sale of equipment under the terms of a franchise. See Alabama Code 40-17-45
  • removal: Physical transfer other than by evaporation, loss, or destruction. See Alabama Code 40-17-322
  • 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).
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • 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
  • 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
  • run: The continuous exhibition of a motion picture in a defined geographic area for a specified period of time. See Alabama Code 40-7-93
  • salesperson: Any individual employed, appointed, or authorized by a commercial telephone seller, regardless of whether the commercial telephone seller refers to the individual as an agent, representative, or independent contractor, who attempts to solicit or solicits a sale on behalf of the commercial telephone seller. See Alabama Code 40-12-253
  • Secretary: means the corporate officer to whom the board of directors has delegated responsibility under Section 10A-2-8. See Alabama Code 45-28A-42.07
  • SECRETARY OF STATE: The Secretary of State of the State of Alabama. See Alabama Code 45-26-231.06
  • 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 of process: The service of writs or summonses to the appropriate party.
  • services: Work, labor, and other services, including but not limited to services furnished in connection with the sale or repair of goods. See Alabama Code 40-7-100
  • services: Such term is defined as in Section 13A-8-10(b). See Alabama Code 45-42-122.04
  • sever: To fell, cut, or otherwise separate from the soil. See Alabama Code 40-7-70
  • 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 45-28A-42.07
  • Shares: means the units into which the proprietary interests in a corporation are divided. See Alabama Code 45-28A-42.07
  • SHIPPING DOCUMENT: Any invoice, shipping paper, bill of lading, or drop ticket which discloses the destination state. See Alabama Code 40-17-322
  • STANDARD OF PURITY OR QUALITY: The standards of purity for food products promulgated by the State Board of Agriculture and Industries and by statutes of this state. See Alabama Code 20-1-20
  • 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 45-26-231.06
  • state: The State of Alabama. See Alabama Code 40-17-322
  • 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 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 30-3D-608
  • subsidiary: An entity or organization at least 50 percent of:

    (A) the ownership or membership interest of which is owned by a parent entity or parent organization; or

    (B) the voting power of which is possessed by a parent entity or parent organization. See Alabama Code 45-26-231.06

  • 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
  • supplier: The manufacturer, wholesaler, or distributor of the tractor, equipment, lawn and garden equipment, light industrial tractors and equipment, and/or repair parts to be sold by the dealer. See Alabama Code 40-17-45
  • 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
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • 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
  • termination: The termination, cancellation, nonrenewal, or noncontinuation of the contract or agreement. See Alabama Code 40-17-45
  • Testate: To die leaving a will.
  • 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.
  • TRADE SCREENING: The showing of a motion picture by a distributor at the location of the film exchange that distributes his picture in Alabama, which is open to any exhibitor from whom the distributor intends to solicit bids or with whom the distributor intends to negotiate for the right to exhibit the motion picture. See Alabama Code 40-7-93
  • 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
  • Treasury shares: means shares of a corporation that have been issued, have been subsequently acquired by and belong to the corporation, and have not been canceled or restored to the status of authorized but unissued shares. See Alabama Code 45-28A-42.07
  • 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 45-26-231.06
  • 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
  • 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
  • UNUSED LANDS: Lands not utilized for the immediate purposes of any institution or department, not being cultivated, leased or mined and not contiguous to the premises of any department or institution or state building. See Alabama Code 40-17-33
  • USED LANDS: Lands that are being utilized for the specific and immediate purposes of the state or of any institution or department thereof or by any township or the inhabitants thereof, including buildings, grounds and premises, experiment farms, leased, mined or cultivated property and any other tracts utilized by or for the operation of any institution or department. See Alabama Code 40-17-33
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • Venue: The geographical location in which a case is tried.
  • 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 45-28A-42.07
  • WILD GINSENG: Ginseng in, or collected from its native habitat, notwithstanding whether the ginseng occurs naturally from that habitat or was introduced or increased in abundance by the actions of humans, including, but not limited to, sowing ginseng seed or by transplanting ginseng plants from other areas. See Alabama Code 40-12-291
  • 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 45-42-122.04
  • WRITTEN NOTICE: In addition to a delivered written notice, such notice shall include notice by any other accepted means including, but not limited to, notice by "electronic mail" or its equivalent. See Alabama Code 40-17-45