Alabama § 40-25-80 Definitions

Alabama Statutes

§ 40-25-80 — Definitions

Alabama § 40-25-80

Title 40Revenue and Taxation

Ch. 25Tobacco and Vaping Tax

Art. 5Consumable Vapor Product Tax

This text of Alabama § 40-25-80 (Definitions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-25-80 (2026).

Text

For the purposes of this article, the following terms have the respective meanings ascribed to them by this section:

(1)CONSUMABLE VAPOR PRODUCT. The same meaning as the term defined in Section 40-23-1.

(2)DEPARTMENT. The Department of Revenue.

(3)PERSON. Any individual, corporation, partnership, limited liability company, association, limited liability partnership, or other organization that engages in any for-profit or not-for-profit activities.

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For the purposes of this article, the following terms have the respective meanings ascribed to them by this section:
(1) CONSUMABLE VAPOR PRODUCT. The same meaning as the term defined in Section 40-23-1.
(2) DEPARTMENT. The Department of Revenue.
(3) PERSON. Any individual, corporation, partnership, limited liability company, association, limited liability partnership, or other organization that engages in any for-profit or not-for-profit activities.