Alabama Code > Title 40 > Chapter 9 > Article 3 – Certificate of Exemption


§ 40-9-60	Certificates of exemption for persons or companies exempt from sales, use, and lodging taxes
§ 40-9-61	Information reports to be filed by persons or companies exempt from sales, use, and lodging taxes

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Joint resolution: A legislative measure which requires the approval of both chambers.
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
Statute: A law passed by a legislature.
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