2006 New York Code - Definitions.

 
    §  11-1301  Definitions. When used in this chapter the following words
  shall have the meanings herein indicated:
    1. "Cigarette." Any roll for smoking made wholly or in part of tobacco
  or any other substance irrespective of size or shape and whether or  not
  such  tobacco  or  substance  is flavored, adulterated or mixed with any
  other ingredient, the wrapper or cover of which is made of paper or  any
  other substance or material except tobacco.
    2.   "Person."  Any  individual,  partnership,  society,  association,
  joint-stock company, corporation, estate, receiver,  trustee,  assignee,
  referee  or  any  other  person  acting in a fiduciary or representative
  capacity, whether appointed by a court or otherwise, and any combination
  of individuals.
    3. "Sale or purchase." Any transfer of title or  possession  or  both,
  exchange  or  barter,  conditional or otherwise, in any manner or by any
  means whatsoever or any agreement therefor.
    4. "Use." Any exercise of a right or power,  actual  or  constructive,
  and  shall  include  but  is not limited to the receipt, storage, or any
  keeping or retention for any length  of  time,  but  shall  not  include
  possession for sale by a dealer.
    5.  "Dealer."  Any  wholesale  dealer  or retail dealer as hereinafter
  defined.
    6. "Wholesale dealer." Any  person  who  sells  cigarettes  to  retail
  dealers or other persons for purposes of resale only, and any person who
  owns,  operates  or maintains one or more cigarette vending machines in,
  at or upon premises owned or occupied by any other person.
    7. "Retail dealer." Any person other than a wholesale  dealer  engaged
  in  selling cigarettes. For the purposes of this chapter, the possession
  or transportation at any one time of five thousand or more cigarettes by
  any person other than a manufacturer, an  agent,  a  licensed  wholesale
  dealer  or  a  person  delivering  cigarettes  in  the regular course of
  business for a manufacturer, an agent or a licensed wholesale or  retail
  dealer,  shall  be  presumptive  evidence  that  such person is a retail
  dealer.
    8. "Package." The individual package, box or  other  container  in  or
  from  which  retail sales of cigarettes are normally made or intended to
  be made.
    9. "Agent." Any person authorized to purchase and  affix  adhesive  or
  meter  stamps  under  this  chapter who is designated as an agent by the
  commissioner of finance.
    10. "Comptroller." The comptroller of the city.
    11. "Commissioner of finance." The  commissioner  of  finance  of  the
  city.
    12. "City." The city of New York.
    13.  "Tax  appeals  tribunal." The tax appeals tribunal established by
  section one hundred sixty-eight of the charter.