§ 10-50c-1

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.