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§ 45-49-249-01 — Alabama Law | CourtGPT
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  2. Laws/
  3. Alabama/
  4. Title 45 - Local Laws/
  5. Chapter 49 - Mobile County/
  6. Article 24 - Taxation/
  7. Part 10 - Tax, Tobacco/
  8. Division 1 - 1987 Tax/
  9. § 45-49-249-01
Alabama Legal Code

§ 45-49-249-01

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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 shall apply in the construction and interpretation of this subpart.(Act 87-558, p. 868, §2.)