63-2528 — DEFINITIONS

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    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.