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


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

> each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States

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

