The Tobacco and Alcohol Administration Act Article 3
"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.
中文原文 菸酒管理法第3條
本法所稱菸，指全部或部分以菸草或其代用品作為原料，製成可供吸用、嚼用、含用、聞用或以其他方式使用之製品。
前項所稱菸草，指得自茄科菸草屬中，含菸鹼之菸葉、菸株、菸苗、菸種子、菸骨、菸砂等或其加工品，尚未達可供吸用、嚼用、含用、聞用或以其他方式使用者。
前項所稱菸草，指得自茄科菸草屬中，含菸鹼之菸葉、菸株、菸苗、菸種子、菸骨、菸砂等或其加工品，尚未達可供吸用、嚼用、含用、聞用或以其他方式使用者。