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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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45-10-244
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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45-2-244.101
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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45-2-244.071
Section 45-2-244.071 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.
Baldwin County. (2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the
state sales tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
and 40-23-4. (Act 83-532, p. 827, §2; Act 2017-447, §1.)...
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45-35-244
Section 45-35-244 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) COUNTY. Houston County in the State of Alabama. (2) COUNTY
GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on
October 1 of each calendar year and ending on September 30 of the next calendar year. (4)
ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution of the Houston County Commission
to act for or on behalf of the Houston County Commission to perform all or any part of the
rights, functions, and duties of the Houston County Commission given, delegated, or set forth
in this subpart. (5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months
ending on the last day of each March, June, September, and December. (7) REGISTERED...
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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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45-11-244.01
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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45-11-245.01
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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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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