RS 13:5072 Definitions - Louisiana Statutes

§5072.  Definitions

As used in this Part, the following words and phrases shall have the following meanings ascribed to them:

(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, including but not limited to "menthol", "lights", "kings", and "100s", and includes any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.

(2)  "Cigarette" has the same meaning as defined in R.S. 13:5062(4) and R.S. 47:842(2).

(3)  "Dealer" has the same meaning as defined in R.S. 47:842(4).

(4)  "Department" means the Department of Revenue for the state of Louisiana.

(5)  "Master Settlement Agreement" has the same meaning as defined in R.S. 13:5062(5).

(6)  "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.

(7)  "Participating manufacturer" has the meaning given that term in section II(jj) of the Master Settlement Agreement and all amendments thereto.

(8)  "Qualified escrow fund" has the same meaning as defined in R.S. 13:5062(6).

(9)  "Secretary" means the head of the Department of Revenue, which is the agency responsible for collection of the excise tax on cigarettes.

(10)  "Stamping agent" means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under R.S. 47:843 et seq. or any dealer that is required to pay the excise tax or tobacco tax imposed pursuant to R.S. 47:841 et seq. on cigarettes.

(11)  "Tobacco product manufacturer" has the same meaning as  defined in R.S. 13:5062(9).

(12)  "Units sold" has the same meaning as defined in R.S. 13:5062(10).

Acts 2004, No. 544, §1, eff. June 25, 2004.