West Virginia Statutes
§ 60-9-1 — Definitions
West Virginia·Ch. 60 STATE CONTROL OF ALCOHOLIC LIQUORS·Art. 9 CIGARETTES PRODUCED FOR EXPORT; IMPORTED CIGARETTES
(a)As used in this article:
(1)"Package" means a pack, carton or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.
(2)"Importer" means "importer" as that term is defined in 26 U.S.C. 5702(1).
(3)"Person" means and includes any individual, firm, association, company, partnership, corporation, joint-stock company, club, agency, syndicate, municipal corporation or other political subdivision of this state, trust, receiver, trustee, fiduciary or conservator, and when used in connection with any penalties imposed by this article, means and includes officers, directors, trustees or members of any firm, copartnership, association, corporation, trust or any other unit acting as a group.
(4)"Retailer"
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Related
§ 5702
26 U.S.C. § 5702
Legislative History
2000 Reg. Sess., SB475
Nearby Sections
15
§ 60-1-2
Applicability of chapter§ 60-1-5
Definitions§ 60-1-5a
Farm wineries defined§ 60-1-5b
Mini-distilleries defined§ 60-1-5d
Micro-distilleries defined§ 60-1-6
How chapter cited§ 60-10-1
Enforcement authority; jurisdiction§ 60-10-2
General provisions