{"data":{"id":"us-in/ic-24-3-4-4","jurisdiction":"us-in","citation":"IC 24-3-4-4","heading":"\"Importer\"","body":"Sec. 4. As used in this chapter, \"importer'' means any of the following:\n(1) A person in the United States to whom nontaxpaid tobacco products, cigarette papers, or cigarette tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned.\n(2) A person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.\n(3) A person who smuggles or unlawfully brings tobacco products, cigarette papers, or cigarette tubes into the United States.","path":["TITLE 24. TRADE REGULATION","ARTICLE 3. TOBACCO PRODUCTS","Chapter 4. Cigarettes Produced for Export; Imported Cigarettes"],"source_url":"https://iga.in.gov/ic/2026/Title_24.html#24-3-4-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-04T18:50:41Z","sha256":"d90d4f44cb850a6996325946dcbf286c5cca6f036239609f8c4823bdfd960fd9","source_id":"us-in","stale":false,"prev":"us-in/ic-24-3-4-3","next":"us-in/ic-24-3-4-5"},"notice":"GroundRules: Original legal text. Not legal advice."}