Terms Used In Alabama Code > Title 45 > Chapter 2 > Article 24 > Part 2 - Revenue Commissioner

• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Capital offense: A crime punishable by death.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• following: means next after. See Alabama Code 1-1-1
• person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
• Personal property: All property that is not real property.
• personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
• preceding: means next before. See Alabama Code 1-1-1
• Probate: Proving a will
• property: includes both real and personal property. See Alabama Code 1-1-1
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
• 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