58.1-1031 - Definitions. - Virginia Statutes

§ 58.1-1031. Definitions.

As used in this chapter, unless the context requires a different meaning:

"Cigarette" means any product that contains nicotine, is intended to beburned or heated under ordinary conditions of use, and consists of orcontains (i) any roll of tobacco wrapped in paper or in any substance notcontaining tobacco; (ii) tobacco, in any form, that is functional in theproduct, which, because of its appearance, the type of tobacco used in thefiller, or its packaging and labeling, is likely to be offered to, orpurchased by, consumers as a cigarette; or (iii) any roll of tobacco wrappedin any substance containing tobacco which, because of its appearance, thetype of tobacco used in the filler, or its packaging and labeling, is likelyto be offered to, or purchased by, consumers as a cigarette described inclause (i) of this definition.

"Department" means the Department of Taxation.

"Importer" means the same as that term is defined in 26 U.S.C. § 5702 (k).

"Package" means the same as that term is defined in 15 U.S.C. § 1332 (4).

(2000, cc. 880, 901.)