§ 58-92-10. Definitions. - North Carolina Statutes

§ 58‑92‑10.  Definitions.

For the purposes of thisArticle:

(1)        "Agent"means any person authorized by the Department of Revenue to pay the excise taxon packages of cigarettes.

(2)        "Cigarette"means any roll for smoking, whether made wholly or in part of tobacco or anyother substance, irrespective of size or shape, and whether or not such tobaccoor substance is flavored, adulterated, or mixed with any other ingredient, thewrapper or cover of which is made of paper or any other substance or material,other than leaf tobacco.

(3)        "Commissioner"means the Commissioner of Insurance.

(4)        "Consumertesting" means an assessment of cigarettes that is conducted by amanufacturer (or under the control and direction of a manufacturer), for thepurpose of evaluating consumer acceptance of such cigarettes.

(5)        "Distributor"means any person other than a manufacturer who sells cigarettes or tobaccoproducts to retail dealers or other persons for purposes of resale, any personwho owns, operates, or maintains one or more cigarette or tobacco productvending machines in, at, or upon premises owned or occupied by any otherperson, or a distributor as defined in G.S. 105‑113.4(3)a.

(6)        "Manufacturer"means:

a.         Any entity whichmanufactures or otherwise produces cigarettes or causes cigarettes to bemanufactured or produced anywhere that such manufacturer intends to be sold inthis State, including cigarettes intended to be sold in the United Statesthrough an importer;

b.         The first purchaseranywhere that intends to resell in the United States cigarettes manufacturedanywhere that the original manufacturer or maker does not intend to be sold inthe United States; or

c.         Any entity thatbecomes a successor of an entity described in sub‑subdivision a. or b. ofthis subdivision.

(7)        "Qualitycontrol and quality assurance program" means the laboratory proceduresimplemented to ensure that operator bias, systematic and nonsystematicmethodological errors, and equipment‑related problems do not affect theresults of the testing. Such a program ensures that the testing repeatabilityremains within the required repeatability values stated in G.S. 58‑92‑15(g)for all test trials used to certify cigarettes in accordance with this Article.

(8)        "Repeatability"means the range of values within which the repeat results of cigarette testtrials from a single laboratory will fall ninety‑five percent (95%) ofthe time.

(9)        "Retaildealer" means any person, other than a manufacturer or distributor,engaged in selling cigarettes or tobacco products.

(10)      "Sale"means any transfer of title or possession or both, exchange or barter,conditional or otherwise, in any manner or by any means whatever or anyagreement therefor. In addition to cash and credit sales, the giving ofcigarettes as samples, prizes, or gifts, and the exchanging of cigarettes forany consideration other than money, are considered sales.

(11)      "Sell"means to sell, or to offer or agree to do the same. (2007‑451, s. 1.)