| 1-D.__Distributor.__"Distributor" means a person, whether |
located inside or outside of the borders of the State, other |
than a retailer, who sells or distributes cigarettes inside |
the boundaries of the State.__"Distributor" does not include a |
cigarette manufacturer, export warehouse proprietor or |
importer with a valid permit under 26 United States Code, |
Section 5712 (1997) if the person sells or distributes |
cigarettes in the State only to distributors who hold valid |
and current licenses under the laws of a state or to an export |
warehouse proprietor or another manufacturer.__"Distributor" |
does not include a common or contract carrier that is |
transporting cigarettes under a proper bill of lading or |
freight bill that states the quantity, source and destination |
of cigarettes or a person who ships cigarettes through this |
State by common or contract carrier under a bill of lading or |
freight bill. |