{"data":{"id":"us-al/ala.-code-45-27-247.01","jurisdiction":"us-al","citation":"Ala. Code § 45-27-247.01","heading":"Definitions; Construction and Interpretation.","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 of the 1940 Code shall apply in the construction and interpretation of this subpart.","path":["Title 45 Local Laws.","Chapter 27 Escambia County.","Article 24 Taxation.","Part 8 Tax, Tobacco and Beer.","Subpart 1 1953 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-27-247.01","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"a83333cb2534533178c86aa8590bccd93edfa8fd2f8bef447319e1d25903ee6a","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-27-247","next":"us-al/ala.-code-45-27-247.02"},"notice":"GroundRules: Original legal text. Not legal advice."}