Page 1 of 1 131.604 Definitions for KRS 131.604 to 131.630. As used in KRS 131.604 to 131.630: <br>(1) "Brand family" means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, <br>including but not limited to menthol, lights, kings, and 100's, and includes any <br>brand name alone or in conjunction with any other word, trademark, logo, symbol, <br>motto, selling message, recognizable pattern of colors, or any other indicia of <br>product identification identical or similar to, or identifiable with, a previously <br>known brand of cigarettes. (2) "Distributor" means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes. This <br>includes resident wholesalers, nonresident wholesalers, and unclassified acquirers <br>as defined in KRS 138.130. (3) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer. (4) "Participating manufacturer" has the meaning given the term in Section II(jj) of the master settlement agreement and all amendments thereto. (5) "Stamping agent" means a person, including a distributor, that is authorized to affix tax stamps to packages or other containers or cigarettes pursuant to KRS 138.146 or <br>any person that is required to pay the excise tax imposed pursuant to KRS 138.155. (6) "Master settlement agreement" has the same meaning as in KRS 131.600. <br>(7) "Cigarette" has the same meaning as in KRS 131.600. <br>(8) "Commissioner" means the commissioner of the Department of Revenue. <br>(9) "Department" means the Department of Revenue. <br>(10) "Tobacco product manufacturer" has the same meaning as in KRS 131.600. <br>(11) "Units sold" has the same meaning as in KRS 131.600. <br>(12) "Qualified escrow fund" has the same meaning as in KRS 131.600. <br>(13) "Directory" means the directory as provided in KRS 131.610. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 84, sec. 1, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 156, effective June 20, 2005. -- Created 2003 Ky. Acts <br>ch. 194, sec. 1, effective April 6, 2003.
Page 1 of 1 131.604 Definitions for KRS 131.604 to 131.630. As used in KRS 131.604 to 131.630: <br>(1) "Brand family" means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, <br>including but not limited to menthol, lights, kings, and 100's, and includes any <br>brand name alone or in conjunction with any other word, trademark, logo, symbol, <br>motto, selling message, recognizable pattern of colors, or any other indicia of <br>product identification identical or similar to, or identifiable with, a previously <br>known brand of cigarettes. (2) "Distributor" means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes. This <br>includes resident wholesalers, nonresident wholesalers, and unclassified acquirers <br>as defined in KRS 138.130. (3) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer. (4) "Participating manufacturer" has the meaning given the term in Section II(jj) of the master settlement agreement and all amendments thereto. (5) "Stamping agent" means a person, including a distributor, that is authorized to affix tax stamps to packages or other containers or cigarettes pursuant to KRS 138.146 or <br>any person that is required to pay the excise tax imposed pursuant to KRS 138.155. (6) "Master settlement agreement" has the same meaning as in KRS 131.600. <br>(7) "Cigarette" has the same meaning as in KRS 131.600. <br>(8) "Commissioner" means the commissioner of the Department of Revenue. <br>(9) "Department" means the Department of Revenue. <br>(10) "Tobacco product manufacturer" has the same meaning as in KRS 131.600. <br>(11) "Units sold" has the same meaning as in KRS 131.600. <br>(12) "Qualified escrow fund" has the same meaning as in KRS 131.600. <br>(13) "Directory" means the directory as provided in KRS 131.610. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 84, sec. 1, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 156, effective June 20, 2005. -- Created 2003 Ky. Acts <br>ch. 194, sec. 1, effective April 6, 2003.
Page 1 of 1 131.604 Definitions for KRS 131.604 to 131.630. As used in KRS 131.604 to 131.630: <br>(1) "Brand family" means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, <br>including but not limited to menthol, lights, kings, and 100's, and includes any <br>brand name alone or in conjunction with any other word, trademark, logo, symbol, <br>motto, selling message, recognizable pattern of colors, or any other indicia of <br>product identification identical or similar to, or identifiable with, a previously <br>known brand of cigarettes. (2) "Distributor" means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes. This <br>includes resident wholesalers, nonresident wholesalers, and unclassified acquirers <br>as defined in KRS 138.130. (3) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer. (4) "Participating manufacturer" has the meaning given the term in Section II(jj) of the master settlement agreement and all amendments thereto. (5) "Stamping agent" means a person, including a distributor, that is authorized to affix tax stamps to packages or other containers or cigarettes pursuant to KRS 138.146 or <br>any person that is required to pay the excise tax imposed pursuant to KRS 138.155. (6) "Master settlement agreement" has the same meaning as in KRS 131.600. <br>(7) "Cigarette" has the same meaning as in KRS 131.600. <br>(8) "Commissioner" means the commissioner of the Department of Revenue. <br>(9) "Department" means the Department of Revenue. <br>(10) "Tobacco product manufacturer" has the same meaning as in KRS 131.600. <br>(11) "Units sold" has the same meaning as in KRS 131.600. <br>(12) "Qualified escrow fund" has the same meaning as in KRS 131.600. <br>(13) "Directory" means the directory as provided in KRS 131.610. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 84, sec. 1, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 156, effective June 20, 2005. -- Created 2003 Ky. Acts <br>ch. 194, sec. 1, effective April 6, 2003.
