§ 45-2-244.071 — Definitions

Alabama § 45-2-244.071

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 2: Baldwin County
• Art. 24: Taxation
• Part 5: Tax, Sales and Use
• Subpart 3: County General Fund and Juvenile Home

Text

THIS SECTION WAS AMENDED BY ACT 2017-447 IN THE 2017 REGULAR SESSION, EFFECTIVE JUNE 1, 2018. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.
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 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) “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 affect, the administration of the sections and the incidence and collection of the tax imposed therein;
(2) “State sales tax” means the tax imposed by the state sales tax statutes;
(3) “Month” means the calendar month;
(4) “County” means Baldwin County.

Legislative History

(Act 83-532, p. 827, §2.)