§ 40-18-310 Definitions
§ 40-18-311 Income tax deduction; contributions to catastrophe savings account
§ 40-18-312 Distributions from catastrophe savings account; additional tax
§ 40-18-313 Promulgation of rules

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Terms Used In Alabama Code > Title 40 > Chapter 18 > Article 12 - Catastrophe Savings Accout

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • following: means next after. See Alabama Code 1-1-1
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1