Code of Alabama
Part 8 - Tax, Sales, and Use (Expires November 30, 2020).
Section 45-44-247.01 - Definitions.

As used in this part, the following words have the following meanings:
(1) COUNTY. Macon County.
(2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Macon County, including, but not limited to, Article 1 and Article 2 of Chapter 23 of Title 40.