State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 604

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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) &quot;Brand family&quot; 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) &quot;Distributor&quot; 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) &quot;Nonparticipating manufacturer&quot; means any tobacco product manufacturer that is not a participating manufacturer. (4) &quot;Participating manufacturer&quot; has the meaning given the term in Section II(jj) of the master settlement agreement and all amendments thereto. (5) &quot;Stamping agent&quot; 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) &quot;Master settlement agreement&quot; has the same meaning as in KRS 131.600. <br>(7) &quot;Cigarette&quot; has the same meaning as in KRS 131.600. <br>(8) &quot;Commissioner&quot; means the commissioner of the Department of Revenue. <br>(9) &quot;Department&quot; means the Department of Revenue. <br>(10) &quot;Tobacco product manufacturer&quot; has the same meaning as in KRS 131.600. <br>(11) &quot;Units sold&quot; has the same meaning as in KRS 131.600. <br>(12) &quot;Qualified escrow fund&quot; has the same meaning as in KRS 131.600. <br>(13) &quot;Directory&quot; 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.