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 "system" as used in this chapter shall mean the department-sponsored paperless filing and payment system for the electronic filing and payment of the taxes enumerated in Rule 810-1-6-.05. (Adopted through APA effective October 4, 2001, amended November 4, 2009)
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