Indiana Code 24-3-4-4. “Importer”
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Sec. 4. As used in this chapter, “importer” means any of the following:
(2) A person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.
(1) A person in the United States to whom nontaxpaid tobacco products, cigarette papers, or cigarette tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned.
Terms Used In Indiana Code 24-3-4-4
- cigarette: has the meaning set forth in IC 24-3-2-2(a). See Indiana Code 24-3-4-2
- person: has the meaning set forth in IC 24-3-2-2(b). See Indiana Code 24-3-4-7
- United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
(3) A person who smuggles or unlawfully brings tobacco products, cigarette papers, or cigarette tubes into the United States.
As added by P.L.21-2000, SEC.10.