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Alabama · Through Act 2026-611

Ala. Code § 45-49-249.01: Definitions; Construction and Interpretation.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 49 Mobile County.
  3. Article 24 Taxation.
  4. Part 10 Tax, Tobacco.
  5. Subpart 1 1987 Tax.

(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 subpart.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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