Rule 60-1-1-.03 - Definitions(1) "Brand Family" means all styles of cigarettes sold under the same trademark 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" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: (a) any roll of tobacco wrapped in paper or in any substance not containing tobacco; or(b) tobacco in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or(c) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or(d) "roll-your-own" tobacco. For purposes of this definition, 0.09 ounces of "roll-your-own" tobacco constitutes one individual "cigarette."(3) "Commissioner" means the State Revenue Commissioner.(4) "Directory" means the Attorney General's list of all Tobacco Product Manufacturers that have provided current and accurate certifications conforming to the requirements of O.C.G.A. § 10-13A-3 and all Brand Families that are listed in such certifications.(5) "Master Settlement Agreement" means the settlement agreement (and related documents) entered into on November 23, 1998, by the state and leading United States tobacco product manufacturers.(6) "Non-Participating Manufacturer" means any tobacco product manufacturer that is not a Participating Manufacturer.(7) "Participating Manufacturer" has the meaning given that term in subsection II(jj) of the Master Settlement Agreement and all amendments thereto.(8) "Qualified Escrow Fund" means an escrow arrangement with a federally or state chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of a least $1 billion where such arrangement requires that such financial institution hold the escrowed funds' principal for the benefit of the releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing, or directing use of the funds' principal except as consistent with O.C.G.A. § 10-13-3(2)(B). Such fund must be approved by the Attorney General as being in compliance with O.C.G.A. § 10-13A-2(9).(9) "Tobacco Product Manufacturer" means any entity that either:(a) Physically manufactures cigarettes anywhere in the world that are intended for sale in the United States, including cigarettes intended to be sold in the United States through an importer (except where such importer is a participating manufacturer, as that term is defined in the Master Settlement Agreement, that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of subsection II(mm) of the Master Settlement Agreement and that pays the taxes specified in subsection II(z) of the Master Settlement Agreement), and provided further that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States; or(b) Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere by others, and that the manufacturer does not intend to be sold in the United States; or(c) Becomes a successor of an entity described in subparagraph (a) or (b) of this paragraph.(10) "Units sold" means the number of a Non-Participating Manufacturer's individual cigarettes sold in the state, as measured by excise taxes collected by the state on packs (or "roll-your-own" containers) bearing the excise tax stamp of the state or collected pursuant to the alternate method of taxation for roll-your-own tobacco.Ga. Comp. R. & Regs. R. 60-1-1-.03
O.C.G.A. Secs. 10-13-2, 10-13A-2, 10-13A-7, 10-13A-9.
Original Rule entitled "Definitions" adopted. F. Dec. 10, 2004; eff. Dec. 30, 2004.Amended: F. July 30, 2010; eff. August 19, 2010.