45-11-246
Section 45-11-246 Definitions. As used in this part, the following words have
the following meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed
by the state sales and use tax statutes and such other acts applicable to Chilton County,
including, but not limited to, Article 1 and Article 2 of Chapter
23, Title 40. (Act 2019-170, §2.)...
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45-4-244.41
Section 45-4-244.41 Definitions. As used in this subpart, the following words have the
following meanings: (1) COUNTY. Bibb County. (2) SALES AND USE TAX. A tax imposed by
the state sales and use tax statutes and such other acts applicable to Bibb County, including,
but not limited to, Article 1 and Article 2 of Chapter 23
of Title 40. (Act 2019-332, §2.)...
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45-44-247.01
Section 45-44-247.01 Definitions. As used in this part, the following words have the
following meanings: (1) COUNTY. Macon County. (2) SALES AND USE TAX. A tax imposed
by the state sales and use tax statutes and such other acts applicable to Macon County, including,
but not limited to, Article 1 and Article 2 of Chapter 23
of Title 40. (Act 2019-337, §2.)...
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45-11-244.01
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
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. (9) STATE USE TAX. The tax or taxes imposed by
the state use tax statutes. (10) STATE USE TAX STATUTES. Article 2 of Chapter
23 of Title 40, including all other statutes...
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45-6-242
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 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 Title 40,...
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45-7-241
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) "State Sales Tax" means the tax or taxes imposed by the state sales tax statutes.
(10) "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. (11) "State Use Tax" means the tax or
taxes imposed by the state use tax statutes. (12) "State Use Tax Statutes"
means Article 2 of Chapter 23 of Title 40, as...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter
2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX
TRIBUNAL JUDGE. An associate judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE.
Any individual, including, but not limited to, an attorney or certified public accountant
with written authority or power of attorney to represent a taxpayer before the department
or the Alabama Tax Tribunal; provided however, that nothing herein shall be construed as entitling
any such individual who is not a licensed attorney to engage in the practice of law. (3) CHIEF
ALABAMA TAX TRIBUNAL JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2.
(4) COMMISSIONER. The commissioner of the department or his or her delegate. (5) COMPTROLLER.
The Comptroller of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner
means any officer or employee of the department duly authorized by the commissioner,...
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45-11-245.01
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 tax statutes. (9) 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
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. (10) STATE USE TAX. The tax or taxes imposed
by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2
of Chapter 23 of Title 40, including all other statutes...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale
to Retail Accountability Program or "WRAP". (b) For the purpose of this article,
the following words shall have the following meanings: (1) DEPARTMENT. The State Department
of Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal Revenue
Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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40-21-100
(11) TAXPAYER. Any person liable for taxes under the provisions of this article.
(12) USE. The exercise of any right or power over utility services or the disposition
thereof incident to a proprietary or possessory interest therein, except that it shall not
include the sale of utility services in the regular course of business. (13) UTILITY.
Every person regularly engaged in furnishing utility services to another person in the State
of Alabama. (14) UTILITY GROSS RECEIPTS TAX. The tax levied by Article 3 of
this chapter. (15) UTILITY SERVICES. Electricity, domestic water, natural gas,
telegraph services, and telephone services; provided, however, that "utility services"
shall not mean electricity, domestic water, natural gas, telephone services, or telegraph
services stored, used, or consumed by a utility regularly engaged in furnishing the same such
services to the public, other than by a municipality or other municipal entities organized
by a municipality. (16) WHOLESALE SALE. A sale...
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