CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES § 375. Definitions. § 376. Reports to State tobacco tax administrator. (a) Contents. (b) Presumptive evidence. § 377. Penalties. § 378. Jurisdiction to prevent and restrain violations Sec. 375. Definitions For the purposes of this chapter - (1) The term ''person'' includes corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals. (2) The term ''cigarette'' means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient,...
