6-6-26.01
Section 6-6-26.01 Definitions. In this division: (1) "Collaborative law communication"
means a statement, whether oral or in a record, or verbal or nonverbal, that: (A) is made
to conduct, participate in, continue, or reconvene a collaborative law process; and (B) occurs
after the parties sign a collaborative law participation agreement and before the collaborative
law process is concluded. (2) "Collaborative law participation agreement" means
an agreement by persons to participate in a collaborative law process. (3) "Collaborative
law process" means a procedure intended to resolve a collaborative matter without intervention
by a tribunal in which persons: (A) sign a collaborative law participation agreement; and
(B) are represented by collaborative lawyers. (4) "Collaborative lawyer" means a
lawyer who represents a party in a collaborative law process. (5) "Collaborative matter"
means a dispute, transaction, claim, problem, or issue for resolution, including a dispute,
claim, or issue...
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34-1-2
Section 34-1-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For purposes of this chapter,
the following words and phrases shall have the meanings respectively ascribed in this section:
(1) AICPA. The American Institute of Certified Public Accountants. (2) ATTEST. Providing the
following services: a. Any audit or other engagement to be performed in accordance with the
Statements on Auditing Standards (SAS). b. Any review of a financial statement to be performed
in accordance with the Statements on Standards for Accounting and Review Services (SSARS).
c. Any engagement to be performed in accordance with the Statements on Standards for Attestation
Engagements (SSAE). d. Any engagement to be performed in accordance with the auditing standards
of the Public Company Accounting Oversight Board (PCAOB). e. The statements on standards specified
in this definition shall be adopted by...
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40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539, the
following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
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45-18-242
Section 45-18-242 Lodging tax levied; exemptions. (a) There is levied in Conecuh County, in
addition to all other taxes now imposed by law, a privilege or license tax paralleling the
state tax on the businesses of renting rooms, lodging, or accommodations to transients as
provided for in Chapter 26, Title 40, hereinafter referred to as the state lodging tax, in
the manner and at the rate hereinafter prescribed. (b) Upon every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity engaged in or
continuing within the county the business of renting or furnishing any room or rooms, lodging,
or accommodations to transients in any hotel, motel, inn, bed and breakfast facility, tourist
camp, tourist cabin, tourist court, or any other place in which rooms, lodgings, or accommodations
are rented or furnished to transients for a consideration, a privilege or license tax is levied
in an amount to be determined by application of the rate of...
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45-40-244
Section 45-40-244 Levy of tax. (a) In addition to all other taxes now imposed by law, there
is hereby levied in Lawrence County a privilege or license tax of three percent on the business
of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of
Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to as the
state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every person,
corporation, partnership, firm, limited liability company, association, proprietorship, or
other entity engaged in or continuing within the county the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed
and breakfast facility, tourist camp, tourist cabin, tourist court, or any other place in
which rooms, lodging, or accommodations are rented or furnished to transients for a consideration,
a privilege or license tax is hereby levied in an amount to be...
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15-18-142
Section 15-18-142 Definitions. Unless the context clearly requires otherwise or unless different
meanings are expressly specified in subsequent provisions of this article, wherever used in
this article, in the singular or plural case, the following terms shall mean: (1) PERSON.
a. A human being. b. A public or private corporation, an unincorporated association, a partnership,
or other entity established by law. c. A government or governmental instrumentality, including,
but not limited to the State of Alabama or any political subdivision thereof. (2) RESTITUTION.
An amount of money ordered by a court to be paid to a clerk or other person by a defendant
for the use and benefit of a victim of the defendant's criminal offense. (3) DEFENDANT. A
person, as defined, who has been ordered by a court to pay restitution. (4) CRIMINAL OFFENSE.
Conduct for which a sentence to a term of imprisonment, or the death penalty, or to a fine
is provided by any law of this state or by any law, local law,...
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34-14A-2
Section 34-14A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) ADVISORY COUNCIL.
The Alabama Construction Trade Advisory Council. (2) BOARD. The Home Builders Licensure Board.
(3) COST OF THE UNDERTAKING. The total cost of the materials, labor, supervision, overhead,
and profit. (4) HOMEOWNER. A person who owns and resides in or intends to reside in a structure
constructed or remodeled by a licensee of the board, or who contracts with a licensee for
the purchase, construction, repair, improvement, or reimprovement of a structure to be used
as a residence. (5) IMPROVEMENT. Any site-built addition or enhancement attached to or detached
from a residence or structure for use and enjoyment by the homeowner. (6) INACTIVE LICENSE.
A license issued at the request of a licensee, or a building official or a building inspector,
that is renewable, but that is not currently valid. (7)...
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34-27-2
Section 34-27-2 Definitions; exemptions from chapter. (a) For purposes of Articles 1 and 2
of this chapter, the following terms shall have the respective meanings ascribed by this section:
(1) ASSOCIATE BROKER. Any broker other than a qualifying broker. (2) BROKER. Any person licensed
as a real estate broker under Articles 1 and 2 of this chapter. (3) COMMISSION. The Alabama
Real Estate Commission, except where the context requires that it means the fee paid to a
broker or salesperson. (4) COMMISSIONER. A member of the commission. (5) COMPANY. Any sole
proprietorship, corporation, partnership, branch office, or lawfully constituted business
organization as the Legislature may provide for from time to time, which is licensed as a
company under Articles 1 and 2 of this chapter. (6) ENGAGE. Contractual relationships between
a qualifying broker and an associate broker or salesperson licensed under him or her whether
the relationship is employer-employee, independent contractor, or...
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5-13B-41
Section 5-13B-41 Definitions. For purposes of this article: (a) The term "bank" means
any bank as defined in: Section 2(c) of the Bank Holding Company Act (12 U.S.C. §1841(c));
Section 3(a)(1) of the Federal Deposit Insurance Act (12 U.S.C. §1813(a)(1)), other than
a branch of a foreign bank; or, as the context may require, in Chapter 5A, Title 5. The term
"bank" as used in this article shall not in any event include a foreign bank or
a branch or agency of a foreign bank. (b) The term "foreign bank" means any company
organized under the laws of a foreign country, a territory of the United States, Puerto Rico,
Guam, American Samoa, or the Virgin Islands, that engages directly in the business of banking.
The term includes foreign commercial banks, foreign merchant banks, and other foreign institutions
that engage in banking activities usual in connection with the business of banking in the
countries where such foreign institutions are organized or operating. (c) The term "out-of-state...

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13A-8-30
Section 13A-8-30 Definitions. As used in this article, the following terms have the following
meanings: (1) FERROUS METALS. Any metals containing significant quantities of iron or steel,
excluding motor vehicles purchased in accordance with Section 32-8-87. (2) LAW ENFORCEMENT
OFFICER. A duly constituted and certified peace officer of the State of Alabama or of any
county or municipality within the state. (3) METAL PROPERTY. Metals as defined in this section
as either ferrous or nonferrous metals. (4) NONFERROUS METALS. Metals not containing significant
quantities of iron or steel, including, without limitation, copper, brass, aluminum other
than aluminum cans, bronze, lead, zinc, nickel, stainless steel, and alloys thereof, including
stainless steel beer kegs. (5) PERSON. An individual, partnership, corporation, joint venture,
trust, association, or any other legal entity. (6) PERSONAL IDENTIFICATION CARD. A driver's
license or identification card issued by the Alabama State Law...
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