ALABAMA DEPARTMENT OF REVENUE

SALES, USE & BUSINESS TAX DIVISION

SALES & USE TAX RULE

 

810-1-6-.03.  Definitions.

(1)  The definitions of terms contained in Code of Alabama 1975, Section 40-30-3, are incorporated into this chapter by reference.
 
(2)  The term "program" as used in this chapter shall mean the department- sponsored Internet-based system for the electronic filing and payment of the taxes enumerated in Rule 810-1-6-.05. (Adopted through APA effective October 4, 2001)
 

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