(a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning:
(1) AUTHORIZING RESOLUTION. A resolution adopted by the governing body of the county pursuant to Section 45-11-245.10 authorizing and confirming the levy of the taxes authorized by this part.
(2) CODE. The Code of Alabama 1975, as amended.
(3) COMMISSIONER. The Commissioner of Revenue of the state.
(4) COUNTY. Chilton County in the state.
(5) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature.
(6) STATE. The State of Alabama.
(7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes.
(9) STATE SALES TAX STATUTES. Division 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.
(10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes.
(11) STATE USE TAX STATUTES. Article 2 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 part. 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.
Last modified: May 3, 2021