Terms Used In U.S. Code > Title 10 > Subtitle C > Part II > Chapter 829 - Miscellaneous Prohibitions and Penalties

• association: when used in reference to a corporation, shall be deemed to embrace the words "successors and assigns of such company or association" in like manner as if these last-named words, or words of similar import, were expressed. See 1 USC 5
• Comptroller: means the Comptroller of the Currency. See 12 USC 215b
• delivery seller: means a person who makes a delivery sale. See 15 USC 375
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
• interstate commerce: means commerce between a State and any place outside the State, commerce between a State and any Indian country in the State, or commerce between points in the same State but through any place outside the State or through any Indian country. See 15 USC 375
• officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation. See 26 USC 7701
• person: means an individual, corporation, company, association, firm, partnership, society, State government, local government, Indian tribal government, governmental organization of such a government, or joint stock company. See 15 USC 375
• Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
• smokeless tobacco: means any finely cut, ground, powdered, or leaf tobacco, or other product containing tobacco, that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted. See 15 USC 375
• State: means the several States and Territories, the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See 12 USC 215b
• State: means each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. See 15 USC 375
• taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
• tobacco tax administrator: means the State, local, or tribal official duly authorized to collect the tobacco tax or administer the tax law of a State, locality, or tribe, respectively. See 15 USC 375
• tribal: refers to an Indian tribe as defined in section 5304(e) of title 25 or as listed pursuant to section 5131 of title 25. See 15 USC 375
• use: includes the consumption, storage, handling, or disposal of cigarettes or smokeless tobacco. See 15 USC 375