Section 24-3-4-4 - "Importer" As used in this chapter, "importer'' means any of the following:
(1) A person in the United States to whom nontaxpaid tobacco products, cigarette papers, or cigarette tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned.(2) A person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.(3) A person who smuggles or unlawfully brings tobacco products, cigarette papers, or cigarette tubes into the United States.As added by P.L. 21-2000, SEC.10.