(a) "Adjusted for inflation" means increased in accordance with theformula for inflation adjustment set forth in Exhibit C to the MasterSettlement Agreement.
(b) "Affiliate" means a person who directly or indirectly owns orcontrols, is owned or controlled by, or is under common ownership orcontrol with, another person. Solely for purposes of this definition, theterms "owns," "is owned" and "ownership" mean ownership of an equityinterest, or the equivalent thereof, of ten percent or more, and the term"person" means an individual, partnership, committee, association,corporation or any other organization or group of persons.
(c) "Allocable share" means Allocable Share as that term is definedin the Master Settlement Agreement.
(d) "Cigarette" means any product that contains nicotine, is intendedto be burned or heated under ordinary conditions of use, and consists of orcontains (1) any roll of tobacco wrapped in paper or in any substance notcontaining tobacco; or (2) tobacco, in any form, that is functional in theproduct, which, because of its appearance, the type of tobacco used in thefiller, or its packaging and labeling, is likely to be offered to, orpurchased by, consumers as a cigarette; or (3) any roll of tobacco wrappedin any substance containing tobacco which, because of its appearance, thetype of tobacco used in the filler, or its packaging and labeling, islikely to be offered to, or purchased by, consumers as a cigarettedescribed in clause (1) of this definition. The term "cigarette" includes"roll-your-own" (i.e., any tobacco which, because of its appearance, type,packaging, or labeling is suitable for use and likely to be offered to, orpurchased by, consumers as tobacco for making cigarettes). For purposes ofthis definition of "cigarette," 0.09 ounces of "roll-your-own" tobaccoshall constitute one individual "cigarette."
(e) "Master Settlement Agreement" means the settlement agreement (andrelated documents) entered into on November 23, 1998 by the State andleading United States tobacco product manufacturers.
(f) "Qualified escrow fund" means an escrow arrangement with afederally or State chartered financial institution having no affiliationwith any tobacco product manufacturer and having assets of at least$1,000,000,000 where such arrangement requires that such financialinstitution hold the escrowed funds' principal for the benefit of releasingparties and prohibits the tobacco product manufacturer placing the fundsinto escrow from using, accessing or directing the use of the funds'principal except as consistent with section 2(b)(2) of this Act.
(g) "Released claims" means Released Claims as that term is definedin the Master Settlement Agreement.
(h) "Releasing parties" means Releasing Parties as that term isdefined in the Master Settlement Agreement.
(i) "Tobacco Product Manufacturer" means an entity that after thedate of enactment of this Act directly (and not exclusively through anyaffiliate):
(1) manufactures cigarettes anywhere that such manufacturer intendsto be sold in the United States, including cigarettes intended to be soldin the United States through an importer (except where such importer is anoriginal participating manufacturer (as that term is defined in the MasterSettlement Agreement) that will be responsible for the payments under theMaster Settlement Agreement with respect to such cigarettes as a result ofthe provisions of subsection II(mm) of the Master Settlement Agreement andthat pays the taxes specified in subsection II(z) of the Master SettlementAgreement, and provided that the manufacturer of such cigarettes does notmarket or advertise such cigarettes in the United States);
(2) is the first purchaser anywhere for resale in the United Statesof cigarettes manufactured anywhere that the manufacturer does not intendto be sold in the United States; or
(3) becomes a successor of an entity described in paragraph (1) or(2).
The term "Tobacco Product Manufacturer" shall not include an affiliateof a tobacco product manufacturer unless such affiliate itself falls withinany of (1)-(3) above.
(j) "Units sold" means the number of individual cigarettes sold inthe State by the applicable tobacco product manufacturer (whether directlyor through a distributor, retailer or similar intermediary orintermediaries) during the year in question, as measured by excise taxescollected by the State on packs (or "roll-your-own" tobacco containers)bearing the excise tax stamp of the State. The department of revenue shallpromulgate such regulations as are necessary to ascertain the amount ofState excise tax paid on the cigarettes of such tobacco productmanufacturer for each year.
(a) "Adjusted for inflation" means increased in accordance with theformula for inflation adjustment set forth in Exhibit C to the MasterSettlement Agreement.
(b) "Affiliate" means a person who directly or indirectly owns orcontrols, is owned or controlled by, or is under common ownership orcontrol with, another person. Solely for purposes of this definition, theterms "owns," "is owned" and "ownership" mean ownership of an equityinterest, or the equivalent thereof, of ten percent or more, and the term"person" means an individual, partnership, committee, association,corporation or any other organization or group of persons.
(c) "Allocable share" means Allocable Share as that term is definedin the Master Settlement Agreement.
(d) "Cigarette" means any product that contains nicotine, is intendedto be burned or heated under ordinary conditions of use, and consists of orcontains (1) any roll of tobacco wrapped in paper or in any substance notcontaining tobacco; or (2) tobacco, in any form, that is functional in theproduct, which, because of its appearance, the type of tobacco used in thefiller, or its packaging and labeling, is likely to be offered to, orpurchased by, consumers as a cigarette; or (3) any roll of tobacco wrappedin any substance containing tobacco which, because of its appearance, thetype of tobacco used in the filler, or its packaging and labeling, islikely to be offered to, or purchased by, consumers as a cigarettedescribed in clause (1) of this definition. The term "cigarette" includes"roll-your-own" (i.e., any tobacco which, because of its appearance, type,packaging, or labeling is suitable for use and likely to be offered to, orpurchased by, consumers as tobacco for making cigarettes). For purposes ofthis definition of "cigarette," 0.09 ounces of "roll-your-own" tobaccoshall constitute one individual "cigarette."
(e) "Master Settlement Agreement" means the settlement agreement (andrelated documents) entered into on November 23, 1998 by the State andleading United States tobacco product manufacturers.
(f) "Qualified escrow fund" means an escrow arrangement with afederally or State chartered financial institution having no affiliationwith any tobacco product manufacturer and having assets of at least$1,000,000,000 where such arrangement requires that such financialinstitution hold the escrowed funds' principal for the benefit of releasingparties and prohibits the tobacco product manufacturer placing the fundsinto escrow from using, accessing or directing the use of the funds'principal except as consistent with section 2(b)(2) of this Act.
(g) "Released claims" means Released Claims as that term is definedin the Master Settlement Agreement.
(h) "Releasing parties" means Releasing Parties as that term isdefined in the Master Settlement Agreement.
(i) "Tobacco Product Manufacturer" means an entity that after thedate of enactment of this Act directly (and not exclusively through anyaffiliate):
(1) manufactures cigarettes anywhere that such manufacturer intendsto be sold in the United States, including cigarettes intended to be soldin the United States through an importer (except where such importer is anoriginal participating manufacturer (as that term is defined in the MasterSettlement Agreement) that will be responsible for the payments under theMaster Settlement Agreement with respect to such cigarettes as a result ofthe provisions of subsection II(mm) of the Master Settlement Agreement andthat pays the taxes specified in subsection II(z) of the Master SettlementAgreement, and provided that the manufacturer of such cigarettes does notmarket or advertise such cigarettes in the United States);
(2) is the first purchaser anywhere for resale in the United Statesof cigarettes manufactured anywhere that the manufacturer does not intendto be sold in the United States; or
(3) becomes a successor of an entity described in paragraph (1) or(2).
The term "Tobacco Product Manufacturer" shall not include an affiliateof a tobacco product manufacturer unless such affiliate itself falls withinany of (1)-(3) above.
(j) "Units sold" means the number of individual cigarettes sold inthe State by the applicable tobacco product manufacturer (whether directlyor through a distributor, retailer or similar intermediary orintermediaries) during the year in question, as measured by excise taxescollected by the State on packs (or "roll-your-own" tobacco containers)bearing the excise tax stamp of the State. The department of revenue shallpromulgate such regulations as are necessary to ascertain the amount ofState excise tax paid on the cigarettes of such tobacco productmanufacturer for each year.
(a) "Adjusted for inflation" means increased in accordance with theformula for inflation adjustment set forth in Exhibit C to the MasterSettlement Agreement.
(b) "Affiliate" means a person who directly or indirectly owns orcontrols, is owned or controlled by, or is under common ownership orcontrol with, another person. Solely for purposes of this definition, theterms "owns," "is owned" and "ownership" mean ownership of an equityinterest, or the equivalent thereof, of ten percent or more, and the term"person" means an individual, partnership, committee, association,corporation or any other organization or group of persons.
(c) "Allocable share" means Allocable Share as that term is definedin the Master Settlement Agreement.
(d) "Cigarette" means any product that contains nicotine, is intendedto be burned or heated under ordinary conditions of use, and consists of orcontains (1) any roll of tobacco wrapped in paper or in any substance notcontaining tobacco; or (2) tobacco, in any form, that is functional in theproduct, which, because of its appearance, the type of tobacco used in thefiller, or its packaging and labeling, is likely to be offered to, orpurchased by, consumers as a cigarette; or (3) any roll of tobacco wrappedin any substance containing tobacco which, because of its appearance, thetype of tobacco used in the filler, or its packaging and labeling, islikely to be offered to, or purchased by, consumers as a cigarettedescribed in clause (1) of this definition. The term "cigarette" includes"roll-your-own" (i.e., any tobacco which, because of its appearance, type,packaging, or labeling is suitable for use and likely to be offered to, orpurchased by, consumers as tobacco for making cigarettes). For purposes ofthis definition of "cigarette," 0.09 ounces of "roll-your-own" tobaccoshall constitute one individual "cigarette."
(e) "Master Settlement Agreement" means the settlement agreement (andrelated documents) entered into on November 23, 1998 by the State andleading United States tobacco product manufacturers.
(f) "Qualified escrow fund" means an escrow arrangement with afederally or State chartered financial institution having no affiliationwith any tobacco product manufacturer and having assets of at least$1,000,000,000 where such arrangement requires that such financialinstitution hold the escrowed funds' principal for the benefit of releasingparties and prohibits the tobacco product manufacturer placing the fundsinto escrow from using, accessing or directing the use of the funds'principal except as consistent with section 2(b)(2) of this Act.
(g) "Released claims" means Released Claims as that term is definedin the Master Settlement Agreement.
(h) "Releasing parties" means Releasing Parties as that term isdefined in the Master Settlement Agreement.
(i) "Tobacco Product Manufacturer" means an entity that after thedate of enactment of this Act directly (and not exclusively through anyaffiliate):
(1) manufactures cigarettes anywhere that such manufacturer intendsto be sold in the United States, including cigarettes intended to be soldin the United States through an importer (except where such importer is anoriginal participating manufacturer (as that term is defined in the MasterSettlement Agreement) that will be responsible for the payments under theMaster Settlement Agreement with respect to such cigarettes as a result ofthe provisions of subsection II(mm) of the Master Settlement Agreement andthat pays the taxes specified in subsection II(z) of the Master SettlementAgreement, and provided that the manufacturer of such cigarettes does notmarket or advertise such cigarettes in the United States);
(2) is the first purchaser anywhere for resale in the United Statesof cigarettes manufactured anywhere that the manufacturer does not intendto be sold in the United States; or
(3) becomes a successor of an entity described in paragraph (1) or(2).
The term "Tobacco Product Manufacturer" shall not include an affiliateof a tobacco product manufacturer unless such affiliate itself falls withinany of (1)-(3) above.
(j) "Units sold" means the number of individual cigarettes sold inthe State by the applicable tobacco product manufacturer (whether directlyor through a distributor, retailer or similar intermediary orintermediaries) during the year in question, as measured by excise taxescollected by the State on packs (or "roll-your-own" tobacco containers)bearing the excise tax stamp of the State. The department of revenue shallpromulgate such regulations as are necessary to ascertain the amount ofState excise tax paid on the cigarettes of such tobacco productmanufacturer for each year.
