Alabama Code > Title 40 > Chapter 23 > Article 10 – Wholesale to Retail Accountability Program


§ 40-23-260	Program established; definitions; informational reports; Wholesale and Distributor Reporting Advisory Group
§ 40-23-261	Filing of duplicate information returns
§ 40-23-262	Submission of information on municipal business privilege license applications
§ 40-23-263	Construction of Section 40-23-260

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Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
following: means next after. See Alabama Code 1-1-1
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
month: means a calendar month. See Alabama Code 1-1-1
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
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
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
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
Trustee: A person or institution holding and administering property in trust.