CH. 52—TOBACCO AND MANUFACTURES
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(c) CIGAR.—"Cigar" means any roll of tobacco wrapped in tobacco. (d) CIGARETTE.—"Cigarette" means any roll of tobacco, wrapped in paper or any substance other than tobacco. (e) MANUFACTURER
OF CIGARS AND CIGARETTES.—"Manufacturer
of cigars and cigarettes" means every person who produces cigars or cigarettes, except for his own personal consumption. (f) TOBACCO PRODUCTS.—"Tobacco products" means manufactured tobacco, cigars, and cigarettes. (g) CIGARETTE PAPER.—"Cigarette paper" means paper, or any other material except tobacco, prepared for use as a cigarette wrapper. (h) CIGARETTE TUBE.—"Cigarette t u b e " means cigarette paper made into a hollow cylinder for use in making cigarettes. (i) MANUFACTURER OF CIGARETTE P A P E R S AND T U B E S. — " M a n u -
facturer of cigarette papers and tubes" means any person who makes up cigarette paper into packages, books, sets, or tubes, except for his own personal use or consumption. (j) ARTICLES.—"Articles" means manufactured tobacco, cigars, cigarettes, and cigarette papers and tubes. (k) TOBACCO MATERIALS.—"Tobacco materials" means tobacco in process, leaf tobacco, and tobacco scraps, cuttings, clippings, siftings, dust, stems, and waste. (1) D E A L E R IN TOBACCO MATERIALS.—^"Dealer in tobacco materials" means any person who handles tobacco materials for sale, shipment, or delivery solely to another dealer in such materials, to a manufacturer of tobacco products, or to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, b u t shall not include— (1) an operator of a warehouse who stores tobacco materials solely for a dealer in tobacco materials, for a manufacturer of ,••' tobacco products, for a farmer or grower of tobacco, or for a bona fide association of farmers or growers of tobacco; or (2) a farmer or grower of tobacco who sells leaf tobacco of his own growth or raising, or a bona fide association of farmers or growers of tobacco which sells only leaf tobacco grown by farmer or grower members, if the tobacco so sold is in the condition as cured on the farm. (m) REMOVAL OR REMOVE.—"Removal" or "remove" means removal of articles from the factory or from internal revenue bond, as the Secretary or his delegate shall, by regulation, prescribe, or from customs custody, and shall also include the smuggling or other unlawful importation of articles into the United States. (n) IMPORTER.—"Importer" means any person in the United States to whom nontaxpaid articles manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned, and any person who smuggles or otherwise unlawfully brings such nontaxpaid articles into the United States. SEC. 5703. LIABILITY FOR TAX AND METHOD OF PAYMENT. (a) PERSONS LIABLE TO M A K E R E T U R N AND P A Y T A X. — The taxes imposed by section 5701 shall be determined at the time of removal of the articles and shall be paid by the manufacturer or the importer thereof by return. The Secretary or his delegate shall, by regulation, prescribe the period for which the return shall be made, the information to be furnished on such return, the time for making such return, § 5703(a)
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