Alabama Statutes
§ 40-26B-1 — Definitions
Alabama·Title 40 Revenue and Taxation·Ch. 26B Providers of Medical Services Privilege Tax·Art. 1 Pharmaceutical Services
The following words, terms and phrases, when used in this article shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
(1)DEPARTMENT. The Department of Revenue of the State of Alabama.
(2)FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year.
(3)MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code.
(4)PHARMACEUTICAL PROVIDER. A provider of drugs, medicines, chemicals and poisons which, pursuant to a valid prescription, are offered for sale, compounded or d
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Legislative History
(Acts 1991, No. 91-124, p. 148, §1.)
Nearby Sections
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§ 40-1-1
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Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion