63-2528
Definitions
The definitions set forth in section 63-2502, Idaho Code , shall apply
to the provisions of this chapter. In addition, as used in this act:
(1) “Commission” means the Idaho state tax commission.
(2) “Importer” means any person in the United States to
whom nontaxpaid cigarettes manufactured in a foreign country, Puerto Rico,
the Virgin Islands or a possession of the United States are shipped or
consigned; any person who removes cigarettes for sale or consumption in
the United States from a customs bonded manufacturing warehouse; and any
person who smuggles or otherwise unlawfully brings cigarettes into the
United States.
(3) “Manufacturer” means any person who manufactures cigarettes
by any method of preparing, processing or manipulating tobacco, except
for his own personal consumption or use.
(4) “Person” means an individual, partnership, corporation
or any other business or legal entity.
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