Cigarette distributor definition
Cigarette distributor means a distributor of cigarettes without
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.
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.
Examples of Cigarette distributor in a sentence
Section 64:44:02:01 Cigarette distributor tax stamp replacement credit.
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.
Cigarette distributor means any person, whether located within or outside the
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;
Cigarette distributor means a distributor of
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:
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