Alabama § 40-25-80 Definitions

Alabama Statutes

§ 40-25-80 — Definitions

Alabama·Title 40 Revenue and Taxation·Ch. 25 Tobacco and Vaping Tax·Art. 5 Consumable Vapor Product Tax

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.

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