§245-62  Applicability.  (a)  This
chapter shall not apply to:



(1)  Cigarettes allowed to be imported or brought into
the United States for personal use free of federal tax or duty or voluntarily
abandoned to the United States Secretary of Treasury at the time of entry;



(2)  Cigarettes sold or intended to be sold as
duty-free merchandise by a duty-free sales enterprise in accordance with the
provisions of section 1555(b) of Title 19, United States Code, and any
implementing regulations; provided that this chapter shall apply to any
cigarettes that are brought back into the customs territory for resale within
the customs territory; or



(3)  A delivery service when engaged in the business
of transporting or delivering packages or other containers of cigarettes, if
the delivery service is not a knowing accomplice in any act that circumvents
the requirements of this chapter.  The department and the attorney general
shall retain inspection and investigation authority under this chapter.  The
delivery service shall provide the department or the attorney general with
access to inspect any shipments of any cigarettes and shall provide any
information, including shipping and delivery documents, deemed necessary to
verify compliance with the requirements of this chapter.



(b)  As used in this section:



"Delivery service" means an entity,
including the United States Postal Service (as defined in section 102 of Title
39, United States Code), that is engaged in the commercial transport or
delivery by water, land, or air of letters, packages, merchandise, or other
containers whether or not the entity actually operates the vessel, vehicle, or
aircraft by which the transportation is provided.



"Shipping documents" or
"delivery documents" include but are not limited to bills of lading,
air bills, or any other documents, records, or documentation in whatever
format, including electronic format used to evidence the undertaking by a
delivery service to ship, transport, or deliver letters, packages, merchandise,
or other containers. [L 2000, c 201, pt of §1; am L 2004, c 157, §6]