59-14-601. Definitions. As used in this part:
(1) "Brand family" means:
(a) all styles of cigarettes sold under the same trademark and differentiated from oneanother by means of additional modifiers or descriptors, including: "menthol," "lights," "kings,"and "100s"; and
(b) 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 productidentification identical or similar to, or identifiable with, a previously known brand of cigarettes.
(2) "Cigarette" has the same meaning as in Subsection
59-22-202(4).
(3) "Commission" means the State Tax Commission as defined in Section
59-1-101.
(4) "Distributor" means a person, wherever residing or located, who purchasesnontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes.
(5) "Master Settlement Agreement" has the same meaning as in Subsection
59-22-202(5).
(6) "Nonparticipating manufacturer" means any tobacco product manufacturer that is nota participating manufacturer.
(7) "Participating manufacturer" has the meaning given that term in Section II(jj) of theMaster Settlement Agreement and all amendments thereto.
(8) "Stamping agent" means a person that is authorized to affix tax stamps to packages orother containers of cigarettes under Section
59-14-205 or any person that is required to pay thetobacco tax imposed pursuant to Section
59-14-302.
(9) "Qualified Escrow Fund" has the same meaning as defined in Subsection
59-22-202(6).
(10) "Tobacco product manufacturer" has the same meaning as defined in Subsection
59-22-202(9).
(11) "Units sold" has the same meaning as defined in Subsection
59-22-202(10).
Enacted by Chapter 204, 2005 General Session