{"data":{"id":"us-al/ala.-code-45-49-249.01","jurisdiction":"us-al","citation":"Ala. Code § 45-49-249.01","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 shall apply in the construction and interpretation of this subpart.","path":["Title 45 Local Laws.","Chapter 49 Mobile County.","Article 24 Taxation.","Part 10 Tax, Tobacco.","Subpart 1 1987 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-49-249.01","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"602fb0d6d02b5402c1689c251bc08c14e6e239e4859ba18673d9820d56f30255","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-49-249","next":"us-al/ala.-code-45-49-249.02"},"notice":"GroundRules: Original legal text. Not legal advice."}