Alabama Code > Title 45 > Chapter 28 > Article 24 > Part 4 – Taxation, Lodging
Current as of: 2024 | Check for updates
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Other versions
| § 45-28-243 | Privilege or license tax |
| § 45-28-243.01 | Privilege or license surcharge |
| § 45-28-243.02 | Distribution of proceeds |
Terms Used In Alabama Code > Title 45 > Chapter 28 > Article 24 > Part 4 - Taxation, Lodging
- 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.
- 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
- United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1