Alabama Code > Title 45 > Chapter 13 > Article 24 > Part 4 – Tax, Lodging
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| § 45-13-243 | Levy of tax; promotion of tourism and economic development |
Terms Used In Alabama Code > Title 45 > Chapter 13 > Article 24 > Part 4 - Tax, Lodging
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- 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.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- person: includes a corporation as well as a natural person. 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
- Testify: Answer questions in court.
- United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
- Venue: The geographical location in which a case is tried.