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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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45-10-244
Section 45-10-244 Definitions. (a) The following words, terms, and phrases where used
in this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) "County" means Cherokee County in the State of
Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state. (3)
"State Department of Revenue" means the Department of Revenue of the state. (4)
"State" means the State of Alabama. (5) "State sales tax statutes" means
Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes of the state
which expressly set forth any exemptions from the computation of the taxes levied in Division
1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales tax" means the tax or taxes imposed by the state sales tax statutes. (7) "State
use tax statutes" means Article 2 of Chapter 23 of...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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45-1-243
Section 45-1-243 Definitions. (a) The following words, terms, and phrases where used
in this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) "County" means Autauga County in the State of
Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state. (3)
"State Department of Revenue" means the Department of Revenue of the state. (4)
"State" means the State of Alabama. (5) "State sales tax statutes" means
Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales tax" means the tax or taxes imposed by the state sales tax statutes. (7) "State
use tax statutes" means Article 2 of...
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45-22-243
Section 45-22-243 Definitions. (a) The following words, terms, and phrases where used
in this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state.
(2) COUNTY. Cullman County in the State of Alabama. (3) FISCAL YEAR. The period commencing
on October 1 of each calendar year and ending on September 30 of the next succeeding calendar
year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending
on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person
registered with the State Department of Revenue pursuant to the state use tax statutes or
licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT
OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes
imposed by the state sale tax statutes. (10) STATE SALES TAX STATUTES....
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45-11-244.01
Section 45-11-244.01 Definitions. (a) The following words, terms, and phrases where
used in this part shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER.
The Commissioner of Revenue of the state. (3) COUNTY. Chilton County in the state. (4) PUBLIC
HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto,
or any other public corporation heretofore or hereafter organized for hospital purposes in
the county under any general law heretofore or hereafter enacted by the Legislature. (5) STATE.
The State of Alabama. (6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(7) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (8) STATE SALES
TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, including all other statutes
of the state which expressly set forth any exemptions from the...
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45-40-245.30
Section 45-40-245.30 Definitions. (a) The following words, terms, and phrases where
used in this subpart shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the
state. (2) COUNTY. Lawrence County in the State of Alabama. (3) FISCAL YEAR. The period commencing
on October 1 of each calendar year and ending on September 30 of the next succeeding calendar
year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending
on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person
registered with the state Department of Revenue pursuant to the state use tax statutes or
licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT
OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes
imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.30.htm - 2K - Match Info - Similar pages
45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in
Act 100 of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales
tax act, and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended,
shall, where used in this subpart, have the meanings respectively ascribed to them in that
act and article, as heretofore amended, except where the context herein clearly indicates
a different meaning. In addition, the following words, terms, and phrases where used in this
subpart shall have the following respective meanings, except where the context clearly indicates
a different meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar
year and ending on September 30 of the next succeeding calendar year. (2) MONTH. The calendar
month. (3) QUARTERLY PERIOD. The period of three months ending on the last day of each March,
June, September, and December. (4) REGISTERED SELLER. The person registered with the...
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45-11-245.01
Section 45-11-245.01 Definitions. (a) The following words, terms, and phrases where
used in this part shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) AUTHORIZING RESOLUTION. A resolution adopted by the governing
body of the county pursuant to Section 45-11-245.10 authorizing and confirming the
levy of the taxes authorized by this part. (2) CODE. The Code of Alabama 1975, as amended.
(3) COMMISSIONER. The Commissioner of Revenue of the state. (4) COUNTY. Chilton County in
the state. (5) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any
successor thereto, or any other public corporation heretofore or hereafter organized for hospital
purposes in the county under any general law heretofore or hereafter enacted by the Legislature.
(6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue
of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales...
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