### Question
How does COLLECTION OF STATE CIGARETTE TAXES define person?


### Answer
Under *15 U.S.C. § 375*, **person** is defined as:

> an individual, corporation, company, association, firm, partnership, society, State government, local government, Indian tribal government, governmental organization of such a government, or joint stock company

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

