Definitions

The following words, terms, and phrases where used in this subpart shall have the following respective meanings, except where the context clearly indicates a different meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (2) LAMAR COUNTY. Lamar County in this state. (3) MONTH. A calendar month. (4) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, or December. (5) REGISTERED SELLER. The person registered with the Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (6) STATE SALES TAX. The tax imposed by the state sales tax statutes. (7) STATE SALES TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40. (8) STATE USE TAX. Tax imposed by the state use tax statutes. (9) STATE USE TAX STATUTES. Article 2 of Chapter 23 of Title 40. (10) THIS STATE. The State of Alabama. (b) In addition to the foregoing definitions, all words, terms, and phrases that are defined in the state sales tax statutes or in the state use tax statutes, where used in this subpart, shall have the meaning respectively ascribed to them in the state sales tax statutes or in the state use tax statutes, as the case may be, except where the context clearly indicates a different meaning. (Acts 1977, 1st Ex. Sess., No. 38, p. 1449, §1.)