Alabama § 45-56-242.20 - Definitions.
Full text of Alabama Code of Alabama § 45-56-242.20 — Definitions., with citation guidance and answers to common questions.
§ 45-56-242.20. Definitions.
(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) CODE. The Code of Alabama 1975, as amended.
(2) COMMISSIONER. The Commissioner of Revenue of the state.
(3) COUNTY. Randolph County.
(4) COUNTY COMMISSION. The Randolph County Commission.
(5) STATE. The State of Alabama.
(6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(7) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes.
(8) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, 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.
(9) STATE USE TAX. The tax or taxes imposed by the state use tax statutes.
(10) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, 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.
Frequently Asked Questions About Alabama § 45-56-242.20
What does Code of Alabama § 45-56-242.20 cover?
Section 45-56-242.20 ("Definitions.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-56-242.20?
A common citation format is "Code of Alabama § 45-56-242.20" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-56-242.20 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.