45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only
apply to Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing for the levy of a state use tax shall wherever
used in this section, have the same meanings respectively ascribed to them, in those
sections 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) COUNTY.
Covington County. (2) COUNTY COMMISSION. Covington County Commission. (3) MONTH. The calendar
month. (4) STATE USE TAX. The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES.
Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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45-22-243.90
Section 45-22-243.90 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) CITY OF CULLMAN. The City of Cullman in the county.
(2) COMMISSIONER. The Commissioner of Revenue of the State. (3) COUNTY. Cullman County in
the State of Alabama. (4) COUNTY TREASURER. The county treasurer of the county or other officer
or entity at the time that exercises the functions of treasurer of the county. (5) FISCAL
YEAR. The period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (6) HIGHWAY DIRECTOR. The Director of Transportation.
(7) MONTH. A calendar month. (8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any
particular time, each incorporated municipality in the county other than the City of Cullman
which at the time exists in the county and which shall have been incorporated prior to...

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45-17-243
Section 45-17-243 Definitions. (a) The following words, terms, and phrases, as used
in this part, shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an
agency or instrumentality of the county and Lauderdale County created pursuant to Subpart
1 and Act 95-409, and includes its successors and assigns, if any, and any agency or instrumentality
that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments
thereto. (3) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality
of the county and Lauderdale County, created pursuant to Part 2 (commencing with Section
45-17-91.20) of Article 9, and includes any agency or instrumentality that may succeed to
its functions. (4) COUNTY. Colbert County in the State of Alabama. (5) LAUDERDALE COUNTY.
Lauderdale County in the State of Alabama. (6) SHOALS ECONOMIC DEVELOPMENT FUND....
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45-37-249.02
Section 45-37-249.02 Definitions. (a) As used in this part, the following words, terms,
and phrases shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) ACT 405. Act 405 of the 1967 Regular Session of the Legislature
(Acts 1967, p. 1021), as amended. (2) AVERAGE DAILY MEMBERSHIP. The meaning ascribed in Section
16-13-232. (3) COMMITTEE. The Jefferson County Community Service Committee authorized in Section
45-37-249.10. (4) COUNTY. Jefferson County, Alabama. (5) COUNTY COMMISSION. The Jefferson
County Commission. (6) EXISTING SCHOOL WARRANTS. Collectively, the following limited obligation
warrants issued by the county for the benefit of public schools in the county: a. Limited
Obligation School Warrants, Series 2004-A, b. Limited Obligation School Warrants, Series 2005-A
and c. Limited Obligation School Warrants, Series 2005-B. (7) JEFFERSON COUNTY LEGISLATIVE
DELEGATION. The elected members of the House of Representatives and...
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45-39-245.40
Section 45-39-245.40 Definitions. (a) The following words, terms, and phrases, as used
in this subpart, shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an
agency or instrumentality of the county and Colbert County created pursuant to Subpart 1,
commencing with Section 45-17-90, of Part 1, Article 9, Chapter 17 of this title and
Subpart 1, commencing with Section 45-39-92, of Part 3, Article 9 of this chapter,
and includes its successors and assigns, if any, and any agency or instrumentality that may
succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments thereto.
(3) COLBERT COUNTY. Colbert County in the State of Alabama. (4) COMMITTEE. The Shoals Industrial
Development Committee, an agency or instrumentality of the county and Colbert County, that
has been, or is to be, created pursuant to Part 2, commencing with Section 45-17-91.20,
of Article...
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
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32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the
address shown on the application or on the certificate of title. The owner, within 30 days
after the address is changed from that shown on the application or on the certificate of title,
shall notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...

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32-7B-2
Section 32-7B-2 Definitions. For the purposes of this chapter, the following terms shall
have the following meanings respectively ascribed to them in this section, except in
those instances where the context clearly indicates a different meaning: (1) ADVISORY COUNCIL.
A group of 13 voting members consisting of: Two representatives of the Department of Revenue,
a representative of the Department of Public Safety, and a representative of the Department
of Insurance as well as three insurance company representatives appointed by the Commissioner
of Insurance, a representative of the American Insurance Association, a representative of
the National Association of Mutual Insurance Companies, a representative of the Property and
Casualty Insurers Association of America, a representative of the Alabama Independent Agents
Association, a representative of the Alabama Probate Judges Association appointed by the president
of the association, and a representative of the Alabama Association of Tax...
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