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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45-7-241
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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45-47-244.20
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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45-2-244.101
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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45-43-246.31
Section 45-43-246.31 Definitions. All words, terms, and phrases as defined in Sections 40-23-1,
40-23-2, 40-23-3, and 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, providing
for the levy of a state sales and use tax, wherever used in this subpart, shall 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. Lowndes County. (2) MONTH. The calendar
month. (3) STATE SALES AND USE TAX. The tax imposed by the state sales and use tax statutes.
(4) STATE SALES AND USE TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63, as amended, which levy a certain retail sales tax, and include
all statutes, including amendments to the sections, which...
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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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45-11-244.01
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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45-22-243
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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45-40-245.30
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....
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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
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