Article 1 Sales Tax 40-25-1 – 40-25-29
Article 2 Use Tax 40-25-40 – 40-25-47
Article 4 Indian Reservation Tobacco Vendors 40-25-70

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Terms Used In Alabama Code > Title 40 > Chapter 25 - Tobacco Tax

  • 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.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Trustee: A person or institution holding and administering property in trust.