Ala. Code § 13A-12-3.1 (1975) Definitions

• Library: Alabama Statutes
• Edition: 2023
• Currency: Current with legislation from the 2023 Regular and Special Sessions.
• Year: 2023
• Citation: Ala. Code § 13A-12-3.1 (1975)

For purposes of this article, the following terms shall have the following meanings:

(1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section 28-11-2.

(2) BOARD. The same meaning as in Section 28-11-2.

(3) BRAND STYLE. A variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of cigarette, filtration on the cigarette, or packaging.

(4) CLEAR AND CONSPICUOUS STATEMENT. A statement that is of sufficient type size to be clearly readable by the recipient of the communication.

(5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue.

(6) CONSUMER. An individual who acquires or seeks to acquire cigarettes, or any one or more articles taxed herein, for personal use.

(7) DELIVERY SALE. Any sale of cigarettes to a consumer within this state, regardless of whether the seller is located in this state, where either of the following is true:

a. The purchaser submits the order for sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, facsimile transmission, or the Internet or other online service.

b. The cigarettes are delivered by use of the mails or other delivery service.

(8) DELIVERY SALE OF ELECTRONIC NICOTINE DELIVERY SYSTEMS OR ALTERNATIVE NICOTINE PRODUCTS. Any sale of electronic nicotine delivery systems or alternative nicotine products to a consumer in this state, regardless of whether the seller is located in this state, where either of the following is true:

a. The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, facsimile transmission, or the Internet or other online service.

b. The electronic nicotine delivery systems or alternative nicotine products are delivered by use of the mails or other delivery service.

(9) DELIVERY SALES STATUTES. Those provisions contained within Sections 13A-12-3.2, 13A-12-3.3, 13A-12-3.4, 13A-12-3.5, 13A-12-3.6, and 13A-12-3.7.