Ala. Code § 45-2-244.071

Current through the 2024 Regular Session.

Section 45-2-244.071 - Definitions

All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in the sections, except where the context herein clearly indicates a different meaning. In addition, 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) COUNTY. Baldwin County.

(2) MONTH. The calendar month.

(3) STATE SALES TAX. The tax imposed by the state sales tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4.

Ala. Code § 45-2-244.071 (1975)

Amended by Act 2017-447,§ 1, eff. 7/1/2018.

Act 83-532, p. 827, §2.