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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17A-1

Definitions

Official textalison.legislature.state.al.us

As used in this chapter, the following words shall have the meanings herein ascribed, except where the context directly requires otherwise:

# (1)

COMMISSIONER. The Commissioner of Revenue.

# (2)

CONTROLLED SUBSTANCE. Any drug or substance, whether real or counterfeit, as defined in the Alabama Uniform Controlled Substances Act, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Alabama laws. “Controlled substance,” as used in this chapter, does not include marihuana.

# (3)

DEALER. A person who in violation of Alabama law manufactures, produces, ships, sells, uses, distributes, transports, or imports into Alabama or in any manner acquires or possesses more than 42 1/2 grams of marihuana, or seven or more grams of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight, or dosage units, shall include the weight or dosage units of the substance whether pure, impure, or diluted, in the dealer’s possession. A quantity of a controlled substance is diluted if it consists of a detectable quantity of a pure controlled substance and any excipients or fillers.

# (4)

DEPARTMENT. Department of Revenue of the State of Alabama.

# (5)

DOSAGE UNIT. A tablet, capsule, vial, or ampule of a controlled substance or, in cases of mass volume or diluted quantities, the proper dose or quantity of a controlled substance to be taken all at one time or in fractional amounts within a given period, as defined and adopted by the United States Pharmacopeia.

# (6)

MARIHUANA. Any marihuana, whether real or counterfeit, as defined in Section 20-2-2, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Alabama laws.

# (7)

POSSESSION. For the purposes of this chapter, to include either actual possession, or constructive possession, or a combination of both actual and constructive possession.

Last amended: Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §1.

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In this chapter (16 sections)
  1. 40-17A-1 · Definitions
  2. 40-17A-2 · Administration; Manner of Payment; Collection
  3. 40-17A-3 · Rules and Regulation; Official Stamps, Labels, Etc
  4. 40-17A-4 · Restrictions Imposed If Tax Not Paid; Stamps
  5. 40-17A-5 · Effect of Chapter on Immunity
  6. 40-17A-6 · Exemption of Persons Registered Under Section 20-2-51 or…
  7. 40-17A-7 · Method of Calculating Tax
  8. 40-17A-8 · Rates
  9. 40-17A-9 · Penalty; Enforcement
  10. 40-17A-10 · Purchase of Stamps, Etc.; Manufacture of Same
  11. 40-17A-11 · Method and Time of Affixing Stamps; Payment Due
  12. 40-17A-12 · Jeopardy Assessment; Suit to Enjoin Assessment Prohibited;…
  13. 40-17A-13 · Confidentiality of Records and Reports; Violation;…
  14. 40-17A-14 · Examination of Books, Records, Etc
  15. 40-17A-15 · Disposition of Revenue
  16. 40-17A-16 · Intent of Chapter
Full table of contents →