§ 45-56-242-20

The Code of Alabama 1975, as amended.(2) COMMISSIONER. The Commissioner of Revenue of the state.(3) COUNTY. RandolphCounty.(4) COUNTY COMMISSION. The RandolphCounty Commission.(5) STATE. The State of Alabama.(6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.(7) STATESALES TAX. The tax or taxes imposed by the statesales tax statutes.(8) STATESALES TAX STATUTES. Division 1, commencing with Section40–23–1, of Article 1 of Chapter 23 of Title40, including all other statutesof the state whichexpressly set forthany exemptions from the computation of the taxes levied in Division 1 and all other statutes whichexpressly apply to, or purport to affect, the administration of Division 1 andthe incidence and collection of the taxes imposed therein.(9) STATE USE TAX. The tax or taxes imposedby the state use tax statutes.(10) STATE USE TAX STATUTES. Article2, commencing with Section 40–23–60, of Chapter 23 of Title 40, including allother statutes of the

E USE TAX. The tax or taxes imposedby the state use tax statutes.(10) STATE USE TAX STATUTES. Article2, commencing with Section 40–23–60, of Chapter 23 of Title 40, including allother statutes of the state which expressly set forth any exemptions from thecomputation of the tax levied inArticle 2 and all other statutes of the state which expressly apply to, orpurport to affect, the administration of Article 2 and the incidence andcollection of the taxes imposed therein.(b) Except where another meaning is clearly indicated by the context, alldefinitions set forth in the state sales tax statutes and the state use taxstatutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein,other than those hereinabove specifically defined, shall have the respectivemeanings ascribed to them in the state sales tax statutes and the state use tax statutes and shallhave the same scope and effect that the same words, terms,and phrases have where used in the state sales tax statutesand the state use tax statutes.(Act 2015–74, p. 269, § 2.)