(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 of the 1940 Code shall apply in the construction and interpretation of this subpart.
Structure Code of Alabama
Section 45-27-247 - Applicability.
Section 45-27-247.01 - Definitions; Construction and Interpretation.
Section 45-27-247.02 - Levy of Tax.
Section 45-27-247.03 - Tobacco Stamps.
Section 45-27-247.04 - Use of Stamps; Records.
Section 45-27-247.05 - Supply of Stamps; Forms and Supplies.
Section 45-27-247.06 - Payment of License Tax; Commission.
Section 45-27-247.07 - Rules and Regulations; Funding.
Section 45-27-247.08 - Stamps Required for Sale of Cigarettes.
Section 45-27-247.09 - Violations.