Distributor. Any person who distributes more than 60,000 cigarettes in a single transaction.


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.

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