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Alabama · Through Act 2026-611

Ala. Code § 45-2-244.001: Definitions; Construction.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 2 Baldwin County.
  3. Article 24 Taxation.
  4. Part 5 Tax, Sales and Use.
  5. Subpart 1 Cigarettes.

(a) As used in this subpart, unless the context requires a different meaning, “person” includes a firm, corporation, club, partnership, company, trustee, agency, or association, or any agent, servant, employee, or officer thereof; “seller” means a person who is engaged in the business of selling, storing, or delivering cigarettes within the county.

(b) The rules of construction and interpretation of statutes contained in Title 1 shall apply in the construction and interpretation of this.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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