S – Saudagar Kecil

“Saudagar Kecil adalah barangsiapa yang menjual eceran di daerah pabean.” (Pasal 1 Huruf  c UU Nomor 28 Tahun 1947 Tentang Peraturan Cukai atas Tembakau yang belum dikenakan Cukai Menurut Stbl. 1932 No 517 (Tabaksaccijnsordonnatie)).

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