§ 375. — Definitions.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 15USC375]
TITLE 15--COMMERCE AND TRADE
CHAPTER 10A--COLLECTION OF STATE CIGARETTE TAXES
Sec. 375. Definitions
For the purposes of this chapter--
(1) The term ``person'' includes corporations, companies,
associations, firms, partnerships, societies, and joint stock
companies, as well as individuals.
(2) The term ``cigarette'' means any roll for smoking made
wholly or in part of tobacco, irrespective of size or shape and
whether or not such tobacco 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) The term ``distributor licensed by or located in such
State'' means--
(A) in the case of any State which by State statute or
regulation authorizes the distribution of cigarettes at
wholesale or retail, any person so authorized, or
(B) in the case of any other State, any person located in
such State who distributes cigarettes at wholesale or retail;
but such term in no case includes a person who acquires cigarettes
for purposes other than resale.
(4) The term ``use'', in addition to its ordinary meaning, means
the consumption, storage, handling, or disposal of cigarettes.
(5) The term ``tobacco tax administrator'' means the State
official duly authorized to administer the cigarette tax law of a
State.
(6) The term ``State'' includes the District of Columbia,
Alaska, Hawaii, and the Commonwealth of Puerto Rico.
(7) The term ``transfers for profit'' means any transfer for
profit or other disposition for profit, including any transfer or
disposition by an agent to his principal in connection with which
the agent receives anything of value.
(Oct. 19, 1949, ch. 699, Sec. 1, 63 Stat. 884; Aug. 9, 1955, ch. 695,
Sec. 1, 69 Stat. 627.)
Amendments
1955--Act Aug. 9, 1955, inserted definitions of ``State'' and
``distributor licensed by or located in such State'', broadened
definition of ``person'', and substituted definition of ``transfers for
profit'' for ``disposing of''.
Effective Date of 1955 Amendment
Section 2 of act Aug. 9, 1955, provided that:
``(a) Except as provided in subsection (b), the amendments made by
this Act [amending this section and sections 376 to 378 of this title]
shall take effect thirty days after the date of its enactment [Aug. 9,
1955].
``(b) The provisions of section 2(a) of the Act of October 19, 1949,
as amended by this Act [section 376(a) of this title], insofar as it
requires the filing of memoranda or copies of invoices with the
appropriate tax administrator for shipments of cigarettes into the
District of Columbia, Alaska, Hawaii, and the Commonwealth of Puerto
Rico, shall apply in respect of memoranda or copies of invoices covering
shipments made during calendar months beginning after the month in which
this Act is enacted [August 1955].''
Admission of Alaska and Hawaii to Statehood
Alaska was admitted into the Union on Jan. 3, 1959, on issuance of
Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, and Hawaii was
admitted into the Union on Aug. 21, 1959, on issuance of Proc. No. 3309,
Aug. 21, 1959, 24 F.R. 6868, 73 Stat. c74. For Alaska Statehood Law, see
Pub. L. 85-508, July 7, 1958, 72 Stat. 339, set out as a note preceding
section 21 of Title 48, Territories and Insular Possessions. For Hawaii
Statehood Law, see Pub. L. 86-3, Mar. 18, 1959, 73 Stat. 4, set out as a
note preceding section 491 of Title 48.
