Alabama Code > Title 45 > Chapter 5 > Article 24 > Part 7
Current as of: 2024 | Check for updates
|
Other versions
| § 45-5-247 | Levy of tax authorized |
Terms Used In Alabama Code > Title 45 > Chapter 5 > Article 24 > Part 7
- 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.
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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