§ 375. Definitions
For the purposes of this chapter—
(1)
The term “person” includes corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals.
(2)
The term “cigarette” means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
(3)
The term “distributor licensed by or located in such State” means—
(A)
in the case of any State which by State statute or regulation authorizes the distribution of cigarettes at wholesale or retail, any person so authorized, or
(B)
in the case of any other State, any person located in such State who distributes cigarettes at wholesale or retail;
but such term in no case includes a person who acquires cigarettes for purposes other than resale.
(4)
The term “use”, in addition to its ordinary meaning, means the consumption, storage, handling, or disposal of cigarettes.
(5)
The term “tobacco tax administrator” means the State official duly authorized to administer the cigarette tax law of a State.
(6)
The term “State” includes the District of Columbia, Alaska, Hawaii, and the Commonwealth of Puerto Rico.
(7)
The term “transfers for profit” means any transfer for profit or other disposition for profit, including any transfer or disposition by an agent to his principal in connection with which the agent receives anything of value.