Section 11-1301. Definitions

When used in this chapter the following words
  shall have the meanings herein indicated:
    1. "Cigarette." (a) Any roll for smoking made wholly  or  in  part  of
  tobacco  or  any  other  substance  wrapped  in  paper  or  in any other
  substance not containing tobacco, and (b)  any  roll  for  smoking  made
  wholly or in part 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 paragraph (a) of
  this subdivision. However, a  roll  will  not  be  considered  to  be  a
  cigarette for purposes of paragraph (b) of this subdivision if it is not
  treated  as  a  cigarette  for  federal  excise  tax  purposes under the
  applicable federal statute in effect on April first, two thousand eight.
    2.  "Person."  Any  individual,  partnership,  society,   association,
  joint-stock  company,  corporation, estate, receiver, trustee, assignee,
  referee or any other person acting  in  a  fiduciary  or  representative
  capacity, whether appointed by a court or otherwise, and any combination
  of individuals.
    3.  "Sale  or  purchase." Any transfer of title or possession or both,
  exchange or barter, conditional or otherwise, in any manner  or  by  any
  means whatsoever or any agreement therefor.
    4.  "Use."  Any  exercise of a right or power, actual or constructive,
  and shall include but is not limited to the  receipt,  storage,  or  any
  keeping  or  retention  for  any  length  of time, but shall not include
  possession for sale by a dealer.
    5. "Dealer." Any wholesale dealer  or  retail  dealer  as  hereinafter
  defined.
    6.  "Wholesale  dealer."  Any  person  who  sells cigarettes to retail
  dealers or other persons for purposes of resale only, and any person who
  owns, operates or maintains one or more cigarette vending  machines  in,
  at or upon premises owned or occupied by any other person.
    7.  "Retail  dealer." Any person other than a wholesale dealer engaged
  in selling cigarettes. For the purposes of this chapter, the  possession
  or transportation at any one time of five thousand or more cigarettes by
  any  person  other  than  a manufacturer, an agent, a licensed wholesale
  dealer or a person  delivering  cigarettes  in  the  regular  course  of
  business  for a manufacturer, an agent or a licensed wholesale or retail
  dealer, shall be presumptive evidence  that  such  person  is  a  retail
  dealer.
    8.  "Package."  The  individual  package, box or other container in or
  from which retail sales of cigarettes are normally made or  intended  to
  be made.
    9.  "Agent."  Any  person authorized to purchase and affix adhesive or
  meter stamps under this chapter who is designated as  an  agent  by  the
  commissioner of finance.
    10. "Comptroller." The comptroller of the city.
    11.  "Commissioner  of  finance."  The  commissioner of finance of the
  city.
    12. "City." The city of New York.
    13. "Tax appeals tribunal." The tax appeals  tribunal  established  by
  section one hundred sixty-eight of the charter.