Louisiana Revised Statutes 26:914 – Exceptions
Terms Used In Louisiana Revised Statutes 26:914
- Cigar: includes any roll of tobacco for smoking, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredients, where such roll has a wrapper made chiefly of tobacco. See Louisiana Revised Statutes 26:901
- Cigarette: includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper, or any other material except where such wrapper is wholly or in greater part made of tobacco. See Louisiana Revised Statutes 26:901
- Dealer: includes every person who manufactures or purchases cigars, cigarettes, or other tobacco products for distribution or resale in this state. See Louisiana Revised Statutes 26:901
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.
- Person: means any natural person, trustee, company, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 26:901
- Retail dealer: includes every dealer other than a wholesale dealer, or manufacturer who sells or offers for sale cigars, cigarettes, other tobacco products, alternative nicotine products, or vapor products, irrespective of quantity or the number of sales. See Louisiana Revised Statutes 26:901
- Secretary: means the secretary of the Department of Revenue and includes any of his duly authorized assistants. See Louisiana Revised Statutes 26:901
- sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 26:901
- Smoking tobacco: includes granulated, plug cut, crimp cut, ready rubbed, and any other kind and form of tobacco prepared in such manner as to be suitable for smoking in pipe or cigarette. See Louisiana Revised Statutes 26:901
- Tobacco product: means any cigar, cigarette, smokeless tobacco, or smoking tobacco. See Louisiana Revised Statutes 26:901
- Trustee: A person or institution holding and administering property in trust.
Any person not otherwise a dealer coming into possession of any cigar, cigarette, or tobacco product as executor, administrator, trustee, or other fiduciary, as security for or in payment of a debt, or as an insurer, or its transferee or assignee for the salvage or liquidation of an insured casualty or damage or loss, or as an administrator or executor of a succession, may sell the tobacco product in one lot or parcel to a duly licensed wholesale or retail dealer without qualifying as a dealer. Immediately after taking possession of the cigar, cigarette, or smoking tobacco, the person shall register with the secretary and furnish to him a detailed list of the tobacco products and post with the secretary a bond in such amount as the secretary deems sufficient to protect the state from any taxes due on the cigar, cigarette, or tobacco product. The person shall pay to the secretary a registration fee of ten dollars, which fee shall permit the sale of only the cigar, cigarette, or tobacco product detailed in the registration request.
Acts 1997, No. 1370, §2, eff. Oct. 1, 1997.