N.Y. Comp. Codes R. & Regs. tit. 19 § 429.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 429.2 - Definitions

For the purposes of this Part:

(a) Agent shall have the same meaning as section 470 (11) of the Tax Law.

(b) Cigarette shall mean any roll for smoking whether made wholly or in part of tobacco or any other substance, irrespective of size or shape and whether or not such tobacco or substance is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.

(c) Manufacturer shall mean:

(1) any entity which manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that such manufacturer intends to be sold in New York State, including cigarettes intended to be sold in the United States through an importer; or

(2) the first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original manufacturer or maker does not intend to be sold in the United States; or

(3) any entity which becomes a successor of an entity described in paragraph (1) or (2) of this subdivision.

(d) Repeatability shall mean the range of values within which the repeat results of cigarette test trials from a single laboratory will fall 95 percent of the time.

(e) Retail dealer shall have the same meaning as section 470 (9) of the Tax Law.

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

(g) Sell shall mean to sell, or to offer or agree to do the same.

(h) Quality control and quality assurance program shall mean the laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors, and equipment related problems do not effect the results of the testing. This program ensures that the testing repeatability remains within the required repeatability values stated in section 429.3(e) of this Part for all test trials used to certify cigarettes in accordance with this regulation.

(i) Wholesale dealer shall have the same meaning as section 470 (8) of the Tax Law.

N.Y. Comp. Codes R. & Regs. Tit. 19 § 429.2