As used in this part—

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Terms Used In 31 CFR 12.2

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(1) The term Federal building under the jurisdiction of the Secretary of the Treasury includes the real property on which such building is located;

(2) The term minor means an individual under the age of 18 years; and

(3) The term tobacco product means cigarettes, cigars, little cigars, pipe tobacco, smokeless tobacco, snuff, and chewing tobacco.