Tennessee Statutes

§ 68-102-502 — Part definitions

Tennessee·Title 68

As used in this part, unless the context otherwise requires:

(1)"Agent" means any person authorized by the commissioner of revenue to purchase and affix stamps on packages of cigarettes;
(2)"Cigarette" means any roll for smoking, whether made wholly or in part of tobacco or any other substance, regardless of size or shape, and whether or not the tobacco or substance 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)"Manufacturer" means:
(A)Any entity that manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that the manufacturer intends to be sold in this state, including cigarettes intended to be sold in the United States

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Legislative History

Acts 2008 , ch. 920, § 3.

Nearby Sections

15
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