North Dakota Statutes

§ 57-36-01 — Definitions

North Dakota·Title 57 Taxation·Ch. 57-36 Tobacco Products Tax Law

As used in this chapter, unless the context or subject matter otherwise requires:

1."Chewing tobacco" means any leaf tobacco that is intended to be placed in the mouth.
2."Cigar" means any roll of tobacco wrapped in tobacco.
3."Cigarette" means any roll for smoking made wholly or in part of tobacco or processed tobacco and encased in any material except tobacco. The term also means any product of a cigarette-making machine.
4."Cigarette-making machine" means a machine used for commercial purposes to process tobacco into a roll or tube, formed or made from any material other than tobacco, at a production rate of more than five rolls or tubes per minute.
5."Consumer" means any person who has title to or possession of cigarettes, cigars, pipe tobacco, electronic smoking devices, or other

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Related

§ 301
21 U.S.C. § 301

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