Tennessee Code 67-4-1027 – Request for information about cigarette units – Penalty for noncompliance
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-4-1027
- Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
- Tobacco distributor: means any person who receives, purchases, sells or otherwise handles tobacco products as a secondary wholesaler and who acquires all that person's tobacco products on which, prior to receipt by the person, the tobacco tax required by Tennessee and any other state has been previously paid by a Tennessee wholesaler that is also a Tennessee appointed and bonded affixing agent, and who sells or otherwise makes available such tobacco products to retailers in this and perhaps other states at a wholesale price for the purpose of resale to the consumer. See Tennessee Code 67-4-1001