{"data":{"id":"us-al/ala.-code-45-2-244.001","jurisdiction":"us-al","citation":"Ala. Code § 45-2-244.001","heading":"Definitions; Construction.","body":"(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.\n(b) The rules of construction and interpretation of statutes contained in Title 1 shall apply in the construction and interpretation of this.","path":["Title 45 Local Laws.","Chapter 2 Baldwin County.","Article 24 Taxation.","Part 5 Tax, Sales and Use.","Subpart 1 Cigarettes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-2-244.001","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"d9941a5d8141238e6dd0f78f99347e179c480f11fa21dba1b26a94b408b615ec","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-2-244","next":"us-al/ala.-code-45-2-244.002"},"notice":"GroundRules: Original legal text. Not legal advice."}