Alabama § 40-25-1 - Definitions.
Full text of Alabama Code of Alabama § 40-25-1 — Definitions., with citation guidance and answers to common questions.
§ 40-25-1. Definitions.
For the purposes of this article, the following terms have the following meanings:
(1) CIGARETTE. The same meaning as defined in Section 6-12-2, including a cigarette intended to be heated.
(2) CIGARETTE INTENDED TO BE HEATED. A cigarette containing tobacco that produces an inhalable aerosol: (i) by heating the tobacco by means of an electronic device without combustion of the tobacco; or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.
(3) CIGARS, CHEROOTS, or STOGIES. A roll for smoking that is of any size or shape, that is made wholly or in part of tobacco or any tobacco substitute, regardless of whether the tobacco is pure, flavored, adulterated, or mixed with any other ingredient, with a wrapper made wholly or in part of tobacco.
(4) DEPARTMENT. The Alabama Department of Revenue.
(5) HEATED TOBACCO PRODUCT. A product other than a cigarette intended to be heated, containing tobacco that produces an inhalable aerosol by heating the tobacco by means of a device without combustion of the tobacco or by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.
(6) INTERSTATE WAREHOUSER. A person that purchases tobacco products directly from the manufacturer or an affiliate of the manufacturer and, solely for resale, sells any one or more of the articles taxed under this article to a permitted wholesale dealer that is qualified under Section 40-25-16.
(7) RETAIL DEALER. A person other than a wholesale dealer or jobber, that sells or offers for sale any one or more of the articles taxed under this article, regardless of quantity or amount or the number of sales; and all persons operating under a retail dealer’s license.
(8) SEMIJOBBER. A person that buys tobacco products from permitted wholesalers or obtains tobacco from any other source and sells at wholesale any one or more of the articles taxed under this article to licensed retail dealers for resale only.
(9) STAMPS. The stamps through which the tax levied under this article are paid and shall be designated Alabama Revenue Stamps.
(10) WHOLESALE DEALER AND JOBBER. A person that buys tobacco products directly from the manufacturer or an affiliate of the manufacturer and sells at wholesale only, any one or more of the articles taxed under this article to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the purpose of resale only.
Frequently Asked Questions About Alabama § 40-25-1
What does Code of Alabama § 40-25-1 cover?
Section 40-25-1 ("Definitions.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-25-1?
A common citation format is "Code of Alabama § 40-25-1" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-25-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.