As used in this part 4, unless the context otherwise requires: (1) "Dealer" means a federally licensed firearm dealer as defined in section 18-12-101 and any other federal firearms licensee who, within the scope of the licensee's license, sells firearms at retail to the public. (2) "Department" means the department of revenue created pursuant to section 24-35- 101. (3) "Destructive device" has the same meaning set forth in 18 U.S.C. sec. 921 (a)(4). (4) "Engaged in the business" has the same meaning set forth in 18 U.S.C. sec. 921 (a)(21) and any federal regulations promulgated thereunder. (5) "Federal firearms license" means a license to import, manufacture, or deal in firearms issued pursuant to 18 U.S.C. sec. 923. (6) "State permit" means the state firearms dealer permit required pursuant to section 18- 12-401.5.
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