This text of Alabama § 45-22-243.90 (Definitions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(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)CITY OF CULLMAN. The City of Cullman in the county.
(2)COMMISSIONER. The Commissioner of Revenue of the State.
(3)COUNTY. Cullman County in the State of Alabama.
(4)COUNTY TREASURER. The county treasurer of the county or other officer or entity at the time that exercises the functions of treasurer of the county.
(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)HIGHWAY DIRECTOR. The Director of Transportation.
(7)MONTH. A calendar month.
(8)MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any particular time,
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(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) CITY OF CULLMAN. The City of Cullman in the county.
(2) COMMISSIONER. The Commissioner of Revenue of the State.
(3) COUNTY. Cullman County in the State of Alabama.
(4) COUNTY TREASURER. The county treasurer of the county or other officer or entity at the time that exercises the functions of treasurer of the county.
(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) HIGHWAY DIRECTOR. The Director of Transportation.
(7) MONTH. A calendar month.
(8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any particular time, each incorporated municipality in the county other than the City of Cullman which at the time exists in the county and which shall have been incorporated prior to the commencement of the then current fiscal year.
(9) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December.
(10) 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.
(11) STATE. The State of Alabama.
(12) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the State.
(13) STATE HIGHWAY DEPARTMENT. The State Department of Transportation.
(14) STATE SALES TAX. The tax imposed by the state sales tax statutes.
(15) STATE SALES TAX STATUTES. Act 100 enacted at the Second Special Session of 1959 of the Legislature of the state, as heretofore amended and supplemented, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Act 100 and all other statutes which expressly apply to, or purport to affect, the administration of that act and the incidence and collection of the tax imposed therein.
(16) STATE USE TAX. The tax imposed by the state use tax statutes.
(17) STATE USE TAX STATUTES. Article 11, Chapter 20, Title 51 of the Code of Alabama of 1940, as amended and supplemented, including all statutes which expressly set forth any exemptions from the computation of the tax levied in Article 11 and all other statutes which expressly apply to or purport to affect the administration of that article and the incidence and collection of the tax imposed therein.
(b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed to them in the state sales tax statutes and the state use tax statutes, and shall have the same scope and effect that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.