Business premises.

Business premises. When used with respect to a distributor, the property on which the cigarettes are kept or stored. The business premises includes the property where the records of a distributor are kept.

Source

27 CFR § 646.143


Scoping language

When used in this part, terms are defined as follows in this section. Words in the plural shall include the singular, and vice versa. Words indicating the masculine gender shall include the feminine. The terms includes and including do not exclude other things not named which are in the same general class or are otherwise within the scope of the term defined.

Is this correct? or