10-50C-1. Definitions.
Terms used in this chapter mean:
(1)"Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;
(2)"Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;
(3)"Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;
(4)"Department," the Department of Revenue;
(5)"Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and
(6)"Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.
Source: SL 2021, ch 52, § 1, eff. Jan. 1, 2022.