40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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11-50A-1
Section 11-50A-1 Definitions. As used in this chapter, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) AUTHORITY. Alabama Municipal
Electric Authority created pursuant to this chapter and any successor or successors thereto.
(2) BOARD. The board of directors of the authority. (3) BONDS. Any bonds issued by the authority
under the provisions of this chapter, including refunding bonds. (4) BOND ANTICIPATION NOTES.
Short term obligations issued by the authority in anticipation of the issuance of bonds. (5)
COSTS. All costs of acquisition, construction, reconstruction, improvement, equipment, alteration,
repair, or extension of any project; all costs of real and personal property required for
the purposes of any project, including any rights or undivided interest therein; all costs
of easements, franchises, water rights, fees, permits, approvals, licenses, and certificates,
and all costs of securing any permits, approvals, licenses,...
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22-11A-111
Section 22-11A-111 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) DEPARTMENT. The Alabama Department of Public Health. (2) BOARD.
The State Board of Health. (3) COUNCIL. The Health Care Data Advisory Council. (4) DATA. Patient
information submitted by health care facilities to the Department of Public Health necessary
to carry out the requirements of this article. The information required to be reported by
health care facilities to the department shall be based upon the Federal Centers for Disease
Control and Preventions National Healthcare Safety Network definitions of hospital-acquired
infections and the guidelines for reporting. (5) HEALTH CARE FACILITY. General, critical access,
and specialized hospitals licensed pursuant to Section 22-21-20. (6) HEALTH CARE FACILITY
ACQUIRED INFECTIONS. A localized or systemic condition that: a. Results from adverse reaction
to the presence of an infectious agent or agents or its toxins. b....
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22-6-91
Section 22-6-91 Definitions. For purposes of this article, the following words shall have the
following meanings: (1) HEALTHCARE SERVICES. Any services of the type for which the Medicaid
Agency may reimburse a provider. (2) PARTNERSHIP HOSPITAL PROGRAM. The Medicaid managed care
program for the provision of inpatient care in this state. (Act 2002-410, p. 1031, §2.)...

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23-8-3
Section 23-8-3 Definitions. Definitions. When used in this chapter, the following words and
phrases shall have the following respective meanings unless the context clearly indicates
otherwise: (1) ALDOT. The Alabama State Department of Transportation provided for in Section
23-1-20. (2) ATRIP-II COMMITTEE. The Alabama Transportation Rehabilitation and Improvement
Program Committee-II established pursuant to this chapter. (3) ATRIP-II PROJECTS. Those road
and bridge rehabilitation and improvement projects submitted to and received by the ATRIP-II
Committee for funding in accordance with this chapter. (4) COSTS. As applied to any road and
bridge project, all costs of construction or acquisition of any part thereof, including, but
without limitation to, the costs of supervising, inspecting, and constructing any such project
and all costs and expenses incidental thereto, the costs of locating, surveying and mapping,
development of engineering plans and specifications, resurfacing,...
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36-1A-3
Section 36-1A-3 Definitions. As used in this chapter the following words have the following
meanings: (1) ALABAMA STATE EMPLOYEE COMBINED CHARITABLE CAMPAIGN (ASECCC). The annual combined
charitable fund-raising program established through this chapter to receive and distribute
voluntary payroll deduction contributions of state employees. (2) CHARITABLE FUND-RAISING
FEDERATION. A legally constituted grouping of at least 10 health and human care agencies that
are bound together to raise and distribute charitable contributions. (3) AFFILIATED CHARITABLE
AGENCY. A charitable agency which is affiliated with a charitable fund-raising federation
for the purpose of directly sharing funds raised by the organization. (4) CHARITABLE AGENCY.
A volunteer, not-for-profit organization under federal regulation 26 CFR 1.501(c)(3) which
provides health or human care services to individuals. (5) CAMPAIGN MANAGER. The participating
federation, selected by the local agency review committee, responsible...
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31-9A-3
Section 31-9A-3 Definitions. Unless a different meaning is clearly indicated by the context,
for the purposes of this chapter, the terms defined in this section have the following meanings
ascribed to them: (1) DEPARTMENT. The Department of Homeland Security. (2) DIRECTOR. The Director
of Homeland Security. (3) HOMELAND SECURITY. The development, coordination, and implementation
of a state policy to secure the State of Alabama from terrorist threat or attack. The term
includes efforts to detect, prepare for, prevent, protect against, share intelligence where
applicable, respond to, and recover from terrorist attacks within the State of Alabama. (4)
POLITICAL SUBDIVISION. A county, city, town, or fire district of the State of Alabama. (Act
2003-276, p. 658, §3.)...
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23-1-50.1
Section 23-1-50.1 Road machinery and equipment management program; Equipment Management Surplus
Reserve Account. (a) It is the intent of the Legislature to give the State Department of Transportation
authority to accumulate depreciation, equipment replacement allowances, and salvage value
on road machinery and equipment sufficient to upgrade, replace, or make extraordinary repairs
to the road machinery and equipment of the State Department of Transportation, as determined
by a road machinery and equipment management program to be developed by the department. (b)
Unless the context clearly indicates otherwise, the following words and phrases will have
the following meanings: (1) STATE DEPARTMENT OF TRANSPORTATION DIVISIONS. Those divisions
of the Department of Transportation responsible for road construction and maintenance over
a specified geographic area of the state. (2) DEPRECIATION. That process of allocating the
original cost per fixed asset over the productive life of the asset...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
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11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2) PREPAID RETAIL TRANSACTION.
The purchase of prepaid wireless telecommunications service from a seller for any purpose
other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases prepaid wireless
telecommunications service in a retail transaction. (4) PREPAID WIRELESS TELEPHONE SERVICE.
A service that meets all of the following requirements: a. Authorizes the purchase of CMRS,
either exclusively or in conjunction with other services. b. Must be paid for in advance.
c. Is sold in units or dollars whose number or dollar value declines with use and is known
on a continuous basis. (b) Notwithstanding any other provision of this chapter, the current
CMRS emergency telephone service charge established under...
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