Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-25A-1

Definitions

Official textalison.legislature.state.al.us

For the purposes of this chapter, the following terms shall have the respective meanings ascribed to them by this section:

# (1)

PERSON. Individuals, firms, corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise, singular or plural.

# (2)

WHOLESALE SALE. A sale of tangible personal property by wholesalers to licensed retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers, not for resale.

# (3)

NET TAX PROCEEDS. The entire proceeds from the tax herein levied less cost of collection, refunds, grants and credits as may be authorized by law.

# (4)

STATE. The State of Alabama.

# (5)

DEPARTMENT. The Department of Revenue of the State of Alabama.

# (6)

COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.

Last amended: Acts 1980, No. 80-700, p. 1406, §1.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (11 sections)
  1. 40-25A-1 · Definitions
  2. 40-25A-2 · Tax Levied; Amount
  3. 40-25A-3 · License Required
  4. 40-25A-4 · Monthly Statement and Remittance of Tax
  5. 40-25A-6 · Penalty for Failure to Report or Keep Records
  6. 40-25A-12 · Effect on Other Licenses and Taxes
  7. 40-25A-15 · Restraint of Violators from Continuing in Business
  8. 40-25A-16 · Enforcement of Chapter; Promulgation of Rules and…
  9. 40-25A-17 · Extensions for Making Returns Authorized
  10. 40-25A-19 · Disposition of Proceeds
  11. 40-25A-20 · Deduction of Operating Expenses
Full table of contents →