The Tobacco and Alcohol Administration Act|第 5 條|國庫|Act|In Force
第 一 章|財政部|v1.0
Last Amended: 2017-12-27
"Tobacco or alcohol business," as used in this Act, means any of the following three businesses: 1. Tobacco or alcohol producers: business operators engaging in the manufacturing of tobacco and/or alcohol products. 2. Tobacco or alcohol importers: business operators engaging in the importation of tobacco and/or alcohol products. 3. Tobacco or alcohol sellers: business operators engaging in the wholesale or retail of tobacco and/or alcohol products. "Production," as used in this Act, includes manufacturing, repackaging, and related activities.