Arkansas Legal Resource Navigator

15 U.S.C. § 375 — Definitions

Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 375 — Definitions

As used in this chapter, the following definitions apply: (1) **Attorney general** — The term “attorney general”, with respect to a State, means the attorney general or other chief law enforcement officer of the State. (2) **Cigarette** (A) *In general* — The term “cigarette”— (i) has the meaning given that term in [section 2341 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section2341&num=0&edition=prelim); and (ii) includes— (I) roll-your-own tobacco (as defined in [section 5702 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5702&num=0&edition=prelim)); and (II) an electronic nicotine delivery system. (B) *Exception* — The term “cigarette” does not include a cigar (as defined in [section 5702 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5702&num=0&edition=prelim)). (3) **Common carrier** — The term “common carrier” means any person (other than a local messenger service or the United States Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transportation is provided) between a port or place and a port or place in the United States. (4) **Consumer** — The term “consumer”— (A) means any person that purchases cigarettes or smokeless tobacco; and (B) does not include any person lawfully operating as a manufacturer, distributor, wholesaler, or retailer of cigarettes or smokeless tobacco. (5) **Delivery sale** — The term “delivery sale” means any sale of cigarettes or smokeless tobacco to a consumer if— (A) the consumer subm

Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 375

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 26d01262a5bc1289a2e1396cd2b0b618742793942d3eb8cb240b483d730b8d39. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_01925d5f3aab4eafae420987
Source file: Laws/federal/codes/united-states-code/title-15/section-375-definitions--2796facadd.md
Pages: Not recorded – Not recorded
Passage SHA-256: db0cf840855439871da94607aa4e1cf3362687228bb4de5e1928a0d8e6db8df6

Source location: Title 15, Chapter 10A, § 375; chapter-10a-collection-of-state-cigarette-taxes.md

Stored source content

As used in this chapter, the following definitions apply: (1) **Attorney general** — The term “attorney general”, with respect to a State, means the attorney general or other chief law enforcement officer of the State. (2) **Cigarette** (A) *In general* — The term “cigarette”— (i) has the meaning given that term in [section 2341 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section2341&num=0&edition=prelim); and (ii) includes— (I) roll-your-own tobacco (as defined in [section 5702 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5702&num=0&edition=prelim)); and (II) an electronic nicotine delivery system. (B) *Exception* — The term “cigarette” does not include a cigar (as defined in [section 5702 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5702&num=0&edition=prelim)). (3) **Common carrier** — The term “common carrier” means any person (other than a local messenger service or the United States Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transportation is provided) between a port or place and a port or place in the United States. (4) **Consumer** — The term “consumer”— (A) means any person that purchases cigarettes or smokeless tobacco; and (B) does not include any person lawfully operating as a manufacturer, distributor, wholesaler, or retailer of cigarettes or smokeless tobacco. (5) **Delivery sale** — The term “delivery sale” means any sale of cigarettes or smokeless tobacco to a consumer if— (A) the consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mails, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or (B) the cigarettes or smokeless tobacco are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigarettes or smokeless tobacco. (6) **Delivery seller** — The term “delivery seller” means a person who makes a delivery sale. (7) **Electronic nicotine delivery system** — The term “electronic nicotine delivery system”— (A) means any electronic device that, through an aerosolized solution, delivers nicotine, flavor, or any other substance to the user inhaling from the device; (B) includes— (i) an e-cigarette; (ii) an e-hookah; (iii) an e-cigar; (iv) a vape pen; (v) an advanced refillable personal vaporizer; (vi) an electronic pipe; and (vii) any component, liquid, part, or accessory of a device described in subparagraph (A), without regard to whether the component, liquid, part, or accessory is sold separately from the device; and (C) does not include a product that is— (i) approved by the Food and Drug Administration for— (I) sale as a tobacco cessation product; or (II) any other therapeutic purpose; and (ii) marketed and sold solely for a purpose described in clause (i). (8) **Indian country** — The term “Indian country”— (A) has the meaning given that term in [section 1151 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section1151&num=0&edition=prelim), except that within the State of Alaska that term applies only to the Metlakatla Indian Community, Annette Island Reserve; and (B) includes any other land held by the United States in trust or restricted status for one or more Indian tribes. (9) **Indian tribe** — The term “Indian tribe”, “tribe”, or “tribal” refers to an Indian tribe as defined in [section 5304(e) of title 25](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5304/e&num=0&edition=prelim) or as listed pursuant to [section 5131 of title 25](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5131&num=0&edition=prelim). (10) **Interstate commerce** (A) *In general* — The term “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. (B) *Into a State, place, or locality* — A sale, shipment, or transfer of cigarettes or smokeless tobacco that is made in interstate commerce, as defined in this paragraph, shall be deemed to have been made into the State, place, or locality in which such cigarettes or smokeless tobacco are delivered. (11) **Person** — The term “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. (12) **State** — The term “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. (13) **Smokeless tobacco** — The term “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. (14) **Tobacco tax administrator** — The term “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. (15) **Use** — The term “use” includes the consumption, storage, handling, or disposal of cigarettes or smokeless tobacco.

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 1151 — Indian country defined

Except as otherwise provided in sections 1154 and 1156 of this title, the term “Indian country”, as used in this chapter, means (a) all land within the limits of any Indian reservation under the jurisdiction of the United States Government, notwithstanding the issuance of any patent, and, including rights-of-way running through the reservation, (b) all dependent Indian communities within the borders of the United States whether within the original or subsequently acquired territory thereof, and whether within or without the limits of a state, and (c) all Indian allotments, the Indian titles to which have not been extinguished, including rights-of-way running through the same.

Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 1151

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 1716E — Tobacco products as nonmailable

**(a) Prohibition.—** (1) **In general.—** — All cigarettes and smokeless tobacco (as those terms are defined in section 1 of the Act of October 19, 1949, commonly referred to as the Jenkins Act) are nonmailable and shall not be deposited in or carried through the mails. The United States Postal Service shall not accept for delivery or transmit through the mails any package that it knows or has reasonable cause to believe contains any cigarettes or smokeless tobacco made nonmailable by this paragraph. (2) **Reasonable cause.—** — For the purposes of this subsection reasonable cause includes— (A) a statement on a publicly available website, or an advertisement, by any person that the person will mail matter which is nonmailable under this section in return for payment; or (B) the fact that the person is on the list created under section 2A(e) of the Jenkins Act. **(b) Exceptions.—** (1) **Cigars.—** — Subsection (a) shall not apply to cigars (as defined in section 5702(a) of the Internal Revenue Code of 1986). (2) **Geographic exception.—** — Subsection (a) shall not apply to mailings within the State of Alaska or within the State of Hawaii. (3) **Business purposes.—** (A) *In general.—* — Subsection (a) shall not apply to tobacco products mailed only— (i) for business purposes between legally operating businesses that have all applicable State and Federal Government licenses or permits and are engaged in tobacco product manufacturing, distribution, wholesale, export, import, testing, investigation, or research; or (ii) for regulatory purposes between any business described in clause (i) and an agency of the Federal Government or a State government. (B) *Rules.—* (i) *In general.—* — Not later than 180 days after the date of enactment of

Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 1716E

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

21 U.S.C. § 301 — Short title

This chapter may be cited as the Federal Food, Drug, and Cosmetic Act.

Source: Supplied U.S. Code snapshot — release unconfirmed · 21 U.S.C. § 301

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 376a — Delivery sales

**(a) In general** With respect to delivery sales into a specific State and place, each delivery seller shall comply with— (1) the shipping requirements set forth in subsection (b); (2) the recordkeeping requirements set forth in subsection (c); (3) all State, local, tribal, and other laws generally applicable to sales of cigarettes or smokeless tobacco as if the delivery sales occurred entirely within the specific State and place, including laws imposing— (A) excise taxes; (B) licensing and tax-stamping requirements; (C) restrictions on sales to minors; and (D) other payment obligations or legal requirements relating to the sale, distribution, or delivery of cigarettes or smokeless tobacco; and (4) the tax collection requirements set forth in subsection (d). **(b) Shipping and packaging** (1) **Required statement** — For any shipping package containing cigarettes or smokeless tobacco, the delivery seller shall include on the bill of lading, if any, and on the outside of the shipping package, on the same surface as the delivery address, a clear and conspicuous statement providing as follows: “CIGARETTES/NICOTINE/SMOKELESS TOBACCO: FEDERAL LAW REQUIRES THE PAYMENT OF ALL APPLICABLE EXCISE TAXES, AND COMPLIANCE WITH APPLICABLE LICENSING AND TAX-STAMPING OBLIGATIONS”. (2) **Failure to label** — Any shipping package described in paragraph (1) that is not labeled in accordance with that paragraph shall be treated as nondeliverable matter by a common carrier or other delivery service, if the common carrier or other delivery service knows or should know the package contains cigarettes or smokeless tobacco. If a common carrier or other delivery service believes a package is being submitted for delivery in violation of paragraph (1), it may require the person

Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 376a

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 2343 — Recordkeeping, reporting, and inspection

**(a)** Any person who ships, sells, or distributes any quantity of cigarettes in excess of 10,000, or any quantity of smokeless tobacco in excess of 500 single-unit consumer-sized cans or packages, in a single transaction shall maintain such information about the shipment, receipt, sale, and distribution of cigarettes as the Attorney General may prescribe by rule or regulation. The Attorney General may require such person to keep such information as the Attorney General considers appropriate for purposes of enforcement of this chapter, including— (1) the name, address, destination (including street address), vehicle license number, driver’s license number, signature of the person receiving such cigarettes, and the name of the purchaser; (2) a declaration of the specific purpose of the receipt (personal use, resale, or delivery to another); and (3) a declaration of the name and address of the recipient’s principal in all cases when the recipient is acting as an agent. Such information shall be contained on business records kept in the normal course of business. **(b)** Any person, except for a tribal government, who engages in a delivery sale, and who ships, sells, or distributes any quantity in excess of 10,000 cigarettes, or any quantity in excess of 500 single-unit consumer-sized cans or packages of smokeless tobacco, or their equivalent, within a single month, shall submit to the Attorney General, pursuant to rules or regulations prescribed by the Attorney General, a report that sets forth the following: (1) The person’s beginning and ending inventory of cigarettes and cans or packages of smokeless tobacco (in total) for such month. (2) The total quantity of cigarettes and cans or packages of smokeless tobacco that the person received within such month from ea

Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 2343

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5702 — Definitions

When used in this chapter— **(a) Cigar** “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)). **(b) Cigarette** “Cigarette” means— (1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and (2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1). **(c) Tobacco products** “Tobacco products” means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco. **(d) Manufacturer of tobacco products** “Manufacturer of tobacco products” means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include— (1) a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person’s own personal consumption or use, and (2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse. Such term shall include any person who for commercial purposes makes available for consumer use (including such consumer’s personal consumption or use under paragraph (1)) a machine capable of making cigarettes, cigars, or other tobacco products. A person making such a machine available for consumer use shall be deemed the person making the removal as defined by subsection (j) with respect to any tobacco products manufactured by such machine. A person who sells a machine directly to a consumer at retail for a consumer’s p

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5702

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

25 U.S.C. § 5131 — Publication of list of recognized tribes

**(a) Publication of list** The Secretary shall publish in the Federal Register a list of all Indian tribes which the Secretary recognizes to be eligible for the special programs and services provided by the United States to Indians because of their status as Indians. **(b) Frequency of publication** The list shall be published within 60 days of November 2, 1994, and annually on or before every January 30 thereafter.

Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5131

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 2341 — Definitions

As used in this chapter— (1) the term “cigarette” means— (A) any roll of tobacco wrapped in paper or in any substance not containing tobacco; and (B) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (A); (2) the term “contraband cigarettes” means a quantity in excess of 10,000 cigarettes, which bear no evidence of the payment of applicable State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government requires a stamp, impression, or other indication to be placed on packages or other containers of cigarettes to evidence payment of cigarette taxes, and which are in the possession of any person other than— (A) a person holding a permit issued pursuant to chapter 52 of the Internal Revenue Code of 1986 as a manufacturer of tobacco products or as an export warehouse proprietor, or a person operating a customs bonded warehouse pursuant to section 311 or 555 of the Tariff Act of 1930 ([19 U.S.C. 1311](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1311&num=0&edition=prelim) or 1555) or an agent of such person; (B) a common or contract carrier transporting the cigarettes involved under a proper bill of lading or freight bill which states the quantity, source, and destination of such cigarettes; (C) a person— (i) who is licensed or otherwise authorized by the State where the cigarettes are found to account for and pay cigarette taxes imposed by such State; and (ii) who has complied with the accounting and payment requirements relating to such license or

Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 2341

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 376 — Reports to State tobacco tax administrator

**(a) Contents** Any person who sells, transfers, or ships for profit cigarettes or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are shipped into a State, locality, or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco, or who advertises or offers cigarettes or smokeless tobacco for such a sale, transfer, or shipment, shall— (1) first file with the Attorney General of the United States and with the tobacco tax administrators of the State and place into which such shipment is made or in which such advertisement or offer is disseminated a statement setting forth his name and trade name (if any), and the address of his principal place of business and of any other place of business, as well as telephone numbers for each place of business, a principal electronic mail address, any website addresses, and the name, address, and telephone number of an agent in the State authorized to accept service on behalf of the person; (2) not later than the 10th day of each calendar month, file with the tobacco tax administrator of the State into which such shipment is made, a memorandum or a copy of the invoice covering each and every shipment of cigarettes or smokeless tobacco made during the previous calendar month into such State; the memorandum or invoice in each case to include the name and address of the person to whom the shipment was made, the brand, the quantity thereof, and the name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller, with all invoice or memoranda information relating to specific customers to be organized by city or town and by zip code; and (3) with respect to each memorandum or invoice filed with a State under para

Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 376

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

15 U.S.C. § 377 — Penalties

**(a) Criminal penalties** (1) **In general** — Except as provided in paragraph (2), whoever knowingly violates this chapter shall be imprisoned for not more than 3 years, fined under title 18, or both. (2) **Exceptions** (A) *Governments* — Paragraph (1) shall not apply to a State, local, or tribal government. (B) *Delivery violations* — A common carrier or independent delivery service, or employee of a common carrier or independent delivery service, shall be subject to criminal penalties under paragraph (1) for a violation of [section 376a(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/e&num=0&edition=prelim) only if the violation is committed knowingly— (i) as consideration for the receipt of, or as consideration for a promise or agreement to pay, anything of pecuniary value; or (ii) for the purpose of assisting a delivery seller to violate, or otherwise evading compliance with, [section 376a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a&num=0&edition=prelim). **(b) Civil penalties** (1) **In general** — Except as provided in paragraph (3), whoever violates this chapter shall be subject to a civil penalty in an amount not to exceed— (A) in the case of a delivery seller, the greater of— (i) $5,000 in the case of the first violation, or $10,000 for any other violation; or (ii) for any violation, 2 percent of the gross sales of cigarettes or smokeless tobacco of the delivery seller during the 1-year period ending on the date of the violation. (B) in the case of a common carrier or other delivery service, $2,500 in the case of a first violation, or $5,000 for any violation within 1 year of a prior violation. (2) **Relation to other pe

Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 377

Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.