{"data":{"id":"us-al/ala.-code-40-25-80","jurisdiction":"us-al","citation":"Ala. Code § 40-25-80","heading":"Definitions.","body":"For the purposes of this article, the following terms have the respective meanings ascribed to them by this section:\n(1) CONSUMABLE VAPOR PRODUCT. The same meaning as the term defined in Section 40-23-1.\n(2) DEPARTMENT. The Department of Revenue.\n(3) PERSON. Any individual, corporation, partnership, limited liability company, association, limited liability partnership, or other organization that engages in any for-profit or not-for-profit activities.","path":["Title 40 Revenue and Taxation.","Chapter 25 Tobacco and Vaping Tax.","Article 5 Consumable Vapor Product Tax"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-25-80","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"4b6502b18805f2e9abfc2035e1499060e209cef171627115284a7b175cbc02ec","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-25-70","next":"us-al/ala.-code-40-25-81"},"notice":"GroundRules: Original legal text. Not legal advice."}