Definitions; Construction and Interpretation

Ala. Code § 45-49-249.01, under 1987 Tax.

Ala. Code § 45-49-249.01

(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 subpart. (Act 87-558, p. 868, §2.)