15 USC 375 - Definitions

For the purposes of this chapter
(1) The term person includes corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals.
(2) The term cigarette means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
(3) The term distributor licensed by or located in such State means
(A) in the case of any State which by State statute or regulation authorizes the distribution of cigarettes at wholesale or retail, any person so authorized, or
(B) in the case of any other State, any person located in such State who distributes cigarettes at wholesale or retail;

but such term in no case includes a person who acquires cigarettes for purposes other than resale.

(4) The term use, in addition to its ordinary meaning, means the consumption, storage, handling, or disposal of cigarettes.
(5) The term tobacco tax administrator means the State official duly authorized to administer the cigarette tax law of a State.
(6) The term State includes the District of Columbia, Alaska, Hawaii, and the Commonwealth of Puerto Rico.
(7) The term transfers for profit means any transfer for profit or other disposition for profit, including any transfer or disposition by an agent to his principal in connection with which the agent receives anything of value.

15 USC 376 - Reports to State tobacco tax administrator

(a) Contents 
Any person who sells or transfers for profit cigarettes in interstate commerce, whereby such cigarettes are shipped into a State taxing the sale or use of cigarettes, to other than a distributor licensed by or located in such State, or who advertises or offers cigarettes for such a sale or transfer and shipment, shall
(1) first file with the tobacco tax administrator of the State into which such shipment is made or in which such advertisement or offer is disseminated a statement setting forth his name and trade name (if any), and the address of his principal place of business and of any other place of business; and
(2) not later than the 10th day of each calendar month, file with the tobacco tax administrator of the State into which such shipment is made, a memorandum or a copy of the invoice covering each and every shipment of cigarettes made during the previous calendar month into such State; the memorandum or invoice in each case to include the name and address of the person to whom the shipment was made, the brand, and the quantity thereof.
(b) Presumptive evidence 
The fact that any person ships or delivers for shipment any cigarettes shall, if such shipment is into a State in which such person has filed a statement with the tobacco tax administrator under subsection (a)(1) of this section, be presumptive evidence
(1)  that such cigarettes were sold, or transferred for profit, by such person, and
(2)  that such sale or transfer was to other than a distributor licensed by or located in such State.

15 USC 377 - Penalties

Whoever violates any provision of this chapter shall be guilty of a misdemeanor and shall be fined not more than $1,000, or imprisoned not more than 6 months, or both.

15 USC 378 - Jurisdiction to prevent and restrain violations

The United States district courts shall have jurisdiction to prevent and restrain violations of this chapter.