Indiana Statutes

§ 24-3-4-4 — "Importer"

Indiana·Art. 3 TOBACCO PRODUCTS·Ch. 4 Cigarettes Produced for Export; Imported Cigarettes

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.

Nearby Sections

15
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