45-41-244.50
Section 45-41-244.50 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) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY.
Lee County in the State of Alabama. (3) COURTHOUSE COMPLEX. Those buildings and structures
comprising the county courthouse in Opelika, Alabama, as the buildings and structures may
from time to time exist. (4) COURTHOUSE IMPROVEMENTS. Improvements, repairs, and renovations
to the courthouse complex. (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) JUSTICE CENTER.
A new building or structure (or group thereof) designed for use by the county and its agencies
as a jail, criminal justice center, and place for holding court, or any thereof, with appurtenant
office and other ancillary facilities. (7) MONTH. A calendar...
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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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45-7-241
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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45-6-242
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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45-20-242.21
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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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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45-21-241.20
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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45-10-244.31
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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