The Tobacco and Alcohol Administration Act|第 3 條|國庫|Act|In Force
第 一 章|財政部|v1.0
Last Amended: 2017-12-27
"Tobacco," as used in this Act, means products entirely or partially made of tobacco plants or other substitutes as ingredients, in a form suitable for smoking, chewing, sucking, snuffing, or other method of consumption. "Tobacco plants," as referred to in the preceding paragraph, means plants of the genus Nicotiana of the Solanaceae family, and including their leaves, stubs, seedlings, seeds, stems, scraps, and other parts that are not ready for smoking, chewing, sucking, snuffing, or other method of consumption.