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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45-4-244.20
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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45-6-242
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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45-21-241.20
Section 45-21-241.20 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall,
wherever used in this subpart, 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 subpart shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) COUNTY.
Crenshaw County. (2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the
state sales tax statutes. (4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3,
and 40-23-4 which levy a certain retail sales tax, and include all statutes, including amendments
to those sections, which expressly set forth any exceptions from the computation of the tax
levied by those sections, and all other statutes which expressly apply...
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45-21-242.13
Section 45-21-242.13 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4 providing for the levy of a state sales tax shall,
wherever used in this part, 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 part shall have the following respective
meanings except where the context clearly indicates a different meaning: (1) COUNTY. Crenshaw
County. (2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the state sales
tax statutes. (4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4,
which levy a certain retail sales tax, and include all statutes, including amendments to those
sections, which expressly set forth any exceptions from the computation of the tax levied
by the sections and all other statutes which expressly apply to, or...
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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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45-10-244.31
Section 45-10-244.31 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall,
wherever used in this subpart, 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 subpart shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "State
sales tax statutes" means Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy
a certain retail sales tax, and include all statutes, including amendments to those sections,
which expressly set forth any exemptions from the computation of the tax levied by those sections
and all other statutes which expressly apply to, or purport to affect, the administration
of those sections and the incidence and collection of the tax imposed therein;...
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45-14-243.01
Section 45-14-243.01 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall,
wherever used in this part, 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 part shall have the following respective
meanings except where the context clearly indicates a different meaning: (1) "State sales
tax statutes" means Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain
retail sales tax, and include all statutes, including amendments to those sections, which
expressly set forth any exemptions from the computation of the tax levied by those sections
and all other statutes which expressly apply to, or purport to affect, the administration
of those sections and the incidence and collection of the tax imposed therein. (2)...
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45-2-244.101
Section 45-2-244.101 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, providing for the levy of a state sales
tax shall, wherever used in this subpart, 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 subpart shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) "State sales tax statutes" means Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4,
as amended, which levy a certain retail sales tax, and include all statutes, including amendments
to those sections, which expressly set forth any exemptions from the computation of the tax
levied by the sections and all other statutes which expressly apply to, or purport to effect,
the administration of those sections and the incidence and collection of the...
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45-20-242.21
Section 45-20-242.21 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall
wherever used in this subpart, have the same meanings respectively ascribed to them, in the
sections 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) COUNTY.
Covington County. (2) COUNTY COMMISSION. The Covington County Commission. (3) MONTH. The calendar
month. (4) STATE SALES TAX. The tax imposed by the state sales tax statutes. (5) STATE SALES
TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain retail
sales tax, and include all statutes, including amendments to those sections which expressly
set forth any exemptions from the computation of the tax levied by the...
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