§ 45-41-244.50 — Definitions

Alabama § 45-41-244.50

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 41: Lee County
• Art. 24: Taxation
• Part 5: Tax, Sale and Use
• Subpart 3: 1981 Tax

Text

(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 month.
(8) PUBLIC BUILDING SECURITIES. An issue of bonds, warrants, or other securities hereafter issued by the county, or any agency or instrumentality of the county (such as a county public building authority), for the purpose of financing all or a portion of
a. The costs of acquiring, constructing, and equipping a justice center (including land acquisition costs), or
b. The costs of making courthouse improvements, or
c. Both the costs referred to in paragraph a and those referred to in paragraph b.
(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 SALES TAX. The tax or taxes imposed by the state sales tax statutes.
(14) STATE SALES TAX STATUTES. Division 1, commencing with Section 40-23-1, 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.
(15) STATE USE TAX. The tax or taxes imposed by the state use tax statutes.
(16) STATE USE TAX STATUTES. Article 2, commencing with Section 40-23-60, 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 tax levied in Article 2 and all other statutes of the state which expressly apply to, or purport to affect, the administration of Article 2 and the incidence and collection of the taxes 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.

Legislative History

(Act 81-553, p. 921, §1.)