27-70-3 - Definitions.
§ 27-70-3. Definitions.
As used in this chapter:
(a) "Brand family" means each style of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers, including "menthol," "lights," "kings" and "100s." The term includes any style of cigarette products that have a brand name, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or other indication of product identification that is identical to, similar to, or identifiable with a previously known brand of cigarettes.
(b) "Cigarette" means any product that contains nicotine and is intended to be burned or heated under ordinary conditions of use. The term includes:
(i) A roll of tobacco wrapped in paper or another substance that does not contain tobacco;
(ii) Tobacco, in any form, that is functional in a product that, because of the product's appearance, the type of tobacco used in the filler, or the product's packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette; or
(iii) A roll of tobacco wrapped in any substance containing tobacco that, because of the product's appearance, the type of tobacco used in the filler, or the product's packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette.
(c) "Commissioner" means the Chairman of the State Tax Commission and his authorized agents and employees. From and after July 1, 2010, "commissioner" shall mean Commissioner of Revenue of the Department of Revenue.
(d) "Mail" means placing the document or item referred to in first-class United States mail, postage prepaid, addressed to the person to whom the document or item is to be sent at the last known address of that person.
(e) "Manufacturer" means a person that manufactures, fabricates or assembles cigarettes for sale or distribution. For purposes of this chapter, the term includes a person that is the first importer into the United States of cigarettes manufactured outside the United States.
(f) "Master settlement agreement" means the settlement agreement and related documents entered into in 1998 by forty-six (46) states and leading United States tobacco manufacturers.
(g) "Nonsettling manufacturer" means a manufacturer of cigarettes that did not sign a tobacco settlement agreement.
(h) "Nonsettling-manufacturer cigarettes" means cigarettes manufactured, fabricated, assembled or imported by a nonsettling manufacturer.
(i) "Nonsettling-manufacturer cigarette tobacco products" means cigarette tobacco products manufactured, fabricated, assembled or imported by a nonsettling manufacturer.
(j) "Tobacco settlement agreement" means any settlement agreement entered into by this state and one or more cigarette manufacturers in the case of Mike Moore, Attorney General, ex rel. State of Mississippi v. The American Tobacco Company et al., Chancery Court of Jackson County, Mississippi, Cause No. 94-1429, and all subsequent amendments thereto.
(k) "Distributor" shall have the same meaning ascribed to that term in Section 27-69-3.
Sources: Laws, 2009, 2nd Ex Sess, ch. 85, § 2, eff from and after July 1, 2009.