CODE OF VIRGINIA

DEFINITIONS (§ 58.1-1031)

As used in this chapter, unless the context requires a different
meaning:”Cigarette” means any product that contains nicotine, is
intended to be burned or heated under ordinary conditions of use, and consists
of or contains (i) any roll of tobacco wrapped in paper or in any substance not
containing tobacco; (ii) tobacco, in any form, that is functional in the
product, which, because of its appearance, the type of tobacco used in the
filler, or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any
substance containing tobacco which, because of its appearance, the type of
tobacco used in the filler, or its packaging and labeling, is likely to be
offered to, or purchased by, consumers as a cigarette described in clause (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).

HISTORY: 2000, cc. 880, 901.