§ 45-8-245 Sales tax on spirituous and vinous liquors

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Terms Used In Alabama Code > Title 45 > Chapter 8 > Article 24 > Part 6 - Tax, Alcoholic Beverages

  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1