Section 20-201. Definitions

Whenever used in this subchapter:
    a.  "Agent" means any person authorized to purchase and affix adhesive
  or meter stamps under chapter thirteen of title eleven of this code  who
  is designated as an agent by the commissioner of finance.
    b.  "Cigarette"  shall mean (1) 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  (2) any roll for smoking made
  wholly or in part of tobacco wrapped in any substance containing tobacco
  that, 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  one  of this
  subdivision. However, a roll will not be considered to  be  a  cigarette
  for  purposes  of paragraph two 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.
    c.  "Commissioner of finance" means the commissioner of finance of the
  City of New York.
    d. "Dealer" shall mean  any  wholesale  dealer  or  retail  dealer  as
  hereinafter defined.
    e.   "Person"   shall   mean  any  individual,  partnership,  society,
  association,  joint-stock  company,   corporation,   limited   liability
  company,  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.
    f. "Retail dealer" shall mean 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.
    g.  "Sale  or purchase" shall mean 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.
    h.  "Wholesale  dealer"  shall mean 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.