Dealer. Any person who sells, or offers for sale, at wholesale or retail levels, any cigars or cigarettes after removal.


27 CFR § 46.163

Scoping language

When used in this subpart, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, each of the following terms shall have the meaning ascribed in this section. Words in the plural form shall include the singular, words in the singular form shall include the plural, and words importing the masculine gender shall include the feminine. The terms includes and including do not exclude things not enumerated which are in the same general class.

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