The following words, terms and phrases, when used in this article shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
(1) DEPARTMENT. The Department of Revenue of the State of Alabama.
(2) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year.
(3) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code.
(4) PHARMACEUTICAL PROVIDER. A provider of drugs, medicines, chemicals and poisons which, pursuant to a valid prescription, are offered for sale, compounded or dispensed to citizens of Alabama. This term shall include all places whose title may imply the sale, offering for sale, compounding or dispensing, of drugs, medicines, chemicals or poisons.
(5) PRESCRIPTION. Any order for drugs, biologicals or insulin syringes, written or signed or transmitted by word of mouth, telephone, telegraph, closed circuit television, or other means of communication by a legally competent practitioner, licensed by law to prescribe and administer such drugs, biologicals or insulin syringes intended to be filled, compounded or dispensed by a pharmacist.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 26B - Providers of Medical Services Privilege Tax.
Article 1 - Pharmaceutical Services.
Section 40-26B-1 - Definitions.
Section 40-26B-2 - Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions.
Section 40-26B-4 - Filing of Statement; Penalty.
Section 40-26B-6 - Use of Revenues; Reimbursement.
Section 40-26B-7 - Reduction or Elimination of Revenues Prohibited While Tax in Effect.
Section 40-26B-8 - Effect of Article if Federal Financial Participation Is Not Available.