(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.
Structure Code of Alabama
Section 45-2-244 - Applicability.
Section 45-2-244.001 - Definitions; Construction.
Section 45-2-244.002 - Levy of Tax.
Section 45-2-244.003 - Payment of Tax Through Use of Stamp.
Section 45-2-244.004 - Duties of Cigarette Wholesalers, Jobbers, and Retailers.
Section 45-2-244.005 - Supply and Description of Stamps.
Section 45-2-244.006 - Disposition of Funds.
Section 45-2-244.007 - Rules and Regulations.
Section 45-2-244.008 - Violation - Duty to Affix Stamps.
Section 45-2-244.009 - Violation - Classification.