Terms Used In Indiana Code 24-3-2-3

• Department: shall mean the alcohol and tobacco commission or its duly authorized assistants and employees. See Indiana Code 24-3-2-2
• Distributor: shall mean and include every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases for resale cigarettes from a manufacturer of cigarettes or from a wholesaler, jobber, or distributor outside the state of Indiana who is not a distributor holding a registration certificate issued under the provisions of IC 6-7-1. See Indiana Code 24-3-2-2
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
• Registration certificate: refers to the registration certificate issued to cigarette distributors by the department of state revenue under IC 6-7-1-16. See Indiana Code 24-3-2-2
• Retailer: shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes to consumers or to any person for any purpose other than resale, irrespective of quantity or amount or the number of sales. See Indiana Code 24-3-2-2