Indiana Statutes
§ 24-3-4-4 — "Importer"
As used in this chapter, "importer'' means any of the following:
(1)A person in the United States to whom nontaxpaid tobacco
products, cigarette papers, or cigarette tubes manufactured in a
foreign country, Puerto Rico, the Virgin Islands, or a possession
of the United States are shipped or consigned.
(2)A person who removes cigars or cigarettes for sale or
consumption in the United States from a customs bonded
manufacturing warehouse.
(3)A person who smuggles or unlawfully brings tobacco
products, cigarette papers, or cigarette tubes into the United
States.
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Legislative History
As added by P.L.21-2000, SEC.10.
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