40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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10-3B-16
Section 10-3B-16 Other acts not repealed. All provisions of Title 10 have been repealed or
transferred to Title 10A, effective January 1, 2011. (Acts 1995, No. 95-527, p. 1064, §16.)...

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10-10-1
Section 10-10-1 Definitions. All provisions of Title 10 have been repealed or transferred to
Title 10A, effective January 1, 2011. (Acts 1961, No. 865, p. 1349, §1.)...
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10-10-6
Section 10-10-6 Purposes. All provisions of Title 10 have been repealed or transferred to Title
10A, effective January 1, 2011. (Acts 1961, No. 865, p. 1349, §4.)...
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10-11-2
Section 10-11-2 Definitions. All provisions of Title 10 have been repealed or transferred to
Title 10A, effective January 1, 2011. (Acts 1987, No. 87-706, p. 1242, §2.)...
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10-11-4
Section 10-11-4 Application. All provisions of Title 10 have been repealed or transferred to
Title 10A, effective January 1, 2011. (Acts 1987, No. 87-706, p. 1242, §4.)...
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10-11-5
Section 10-11-5 Construction. All provisions of Title 10 have been repealed or transferred
to Title 10A, effective January 1, 2011. (Acts 1987, No. 87-706, p. 1242, §5.)...
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10-12-1
Section 10-12-1 Short title. All provisions of Title 10 have been repealed or transferred to
Title 10A, effective January 1, 2011. (Acts 1993, No. 93-724, p. 1425, §1.)...
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10-12-12
Section 10-12-12 Filing. All provisions of Title 10 have been repealed or transferred to Title
10A, effective January 1, 2011. (Acts 1993, No. 93-724, p. 1425, §12; Act 97-920, 1st Ex.
Sess., p. 312, §1.)...
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10-12-26
Section 10-12-26 Contributions. All provisions of Title 10 have been repealed or transferred
to Title 10A, effective January 1, 2011. (Acts 1993, No. 93-724, p. 1425, §26.)...
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