Alabama Code > Title 40 > Chapter 23 > Article 9 – Optional Network Election for Single Point Online Transactions


§ 40-23-240	Development and implementation of system
§ 40-23-241	Authorization of system; jurisdictional requirements; use by taxpayers; penalties and interest
§ 40-23-242	State and Local Advisory Committee
§ 40-23-243	Construction of article
§ 40-23-244	Uniform due date for eligible taxes

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Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.