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Indiana Code Title 24. Trade Regulation § 24-3-4-4

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 4. As used in this chapter, “importer” means any of the following:

(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.

(2) A person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.

(3) A person who smuggles or unlawfully brings tobacco products, cigarette papers, or cigarette tubes into the United States.

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Cite this article: FindLaw.com - Indiana Code Title 24. Trade Regulation § 24-3-4-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-24-trade-regulation/in-code-sect-24-3-4-4/

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