Alabama § 45-27-247.01 Definitions; Construction and Interpretation

Alabama Statutes

§ 45-27-247.01 — Definitions; Construction and Interpretation

Alabama § 45-27-247.01

JurisdictionAlabama

Title 45Local Laws

Ch. 27Escambia County

Art. 24Taxation

Part 8Tax, Tobacco

Subpart 11953 Tax

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Bluebook

Ala. Code § 45-27-247.01 (2026).

Text

(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.

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(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.