Cigarette distributor definition

Cigarette distributor means a distributor of cigarettes without
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Cigarette distributor means a person required to pay the tax imposed by Section 12‑21‑620 or authorized to affix a tax stamp to a cigarette package pursuant to Title 12.
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Cigarette distributor means a distributor of cigarettes without stamps affixed as required by this article who is required to be licensed under section 42-3201. Cigarette distributor does not include a retailer or any person who holds a permit as a cigarette manufacturer, export warehouse proprietor or importer under 26 United States Code section 5712 if the person sells or distributes cigarettes in this state only to licensed cigarette distributors or to another person who holds a permit under 26 United States Code section 5712 as an export warehouse proprietor or manufacturer.
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Examples of Cigarette distributor in a sentence

  • Cigarette distributor reports that are submitted under subsection A of this section shall be itemized to disclose the quantity of reported cigarettes bearing tax stamps of this state, tax exempt stamps of this state, stamps of another state and unstamped cigarettes.

  • CHAPTER 64:44:02 CIGARETTE EXCISE TAX STAMP CREDITS Section 64:44:02:01 Cigarette distributor tax stamp replacement credit.

  • Each roll or sheet of stamps for cigarettes that are required under this chapter shall have a separate serial number that is legible at the point of sale to the Cigarette distributor.

  • Cigarette distributor reports that are submitted under subsection A shall be itemized to disclose the quantity of reported cigarettes bearing tax stamps of this state, tax exempt stamps of this state, stamps of another state and unstamped cigarettes.

  • This form can be used if: • Cigarette distributor stamps and distrib- utes only cigarette brands manufactured by participating manufacturers in Colo- rado.


More Definitions of Cigarette distributor

Cigarette distributor means any person or business that sells or distributes cigarettes to a tobacco retailer.
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Cigarette distributor means any person, whether located within or outside the
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Cigarette distributor means any person, whether located within or outside the borders of this state, other than a cigarette dealer, who sells or distributes cigarettes within or into the boundaries of this state and who:
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Cigarette distributor means any person, whether located within or outside of Tennessee, other than a retail dealer, who sells or distributes cigarettes within or into Tennessee. Such term shall not include any cigarette manufacturer, export warehouse proprietor, or importer with a valid permit under 26 U.S.C. § 5712, if such person sells or distributes cigarettes in Tennessee only
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Cigarette distributor means any person, whether located within or outside of the state, other than a retail dealer, who sells or distributes cigarettes within or into the state. Such term shall not include any cigarette manufacturer, export warehouse proprietor, or importer with a valid permit under 26 U.S.C. § 5712, if such person sells or distributes cigarettes in Tennessee only to licensed cigarette distributors, or to an export warehouse proprietor or another cigarette manufacturer with a valid permit under 26 U.S.C. § 5712;
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Related to Cigarette distributor

  • Distributor means a person who distributes.

  • Retailer means every person engaged in the business of making sales at retail, or for distribution,

  • Reseller is a category of CLECs who purchase the use of Finished Services for the purpose of reselling those Telecommunications Services to their End User Customers.

  • Marketer means a duly licensed electric power supplier that

  • Wholesaler means any person, other than a vintner, brewer or bottler of beer or wine, who shall sell, barter, exchange, offer for sale, have in possession with intent to sell, deal or traffic in alcoholic liquor, wine, or beer. A wholesaler shall not sell for consumption upon the premises.

  • Distributors means the authorized distributors, agents, sub-distributors of Quick Heal, selling Quick Heal range of products, including sales through Internet.

  • Cigarette means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; or (ii) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in clause (i) of this definition. The term "cigarette" includes "roll-your-own" (i.e., any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For purposes of this definition of "cigarette", 0.09 ounces of "roll-your-own" tobacco shall constitute 1 individual "cigarette".