### Question
How is the term tobacco tax administrator defined?


### Answer
The term **tobacco tax administrator** is defined in *15 U.S.C. § 375* as the following:

> the State, local, or tribal official duly authorized to collect the tobacco tax or administer the tax law of a State, locality, or tribe, respectively

#### Citation:
  - *15 U.S.C. § 375*
  - Heading: **CHAPTER 10A-COLLECTION OF STATE CIGARETTE TAXES**

