Tenn. Comp. R. & Regs. 1320-09-01-.02

Current through October 22, 2024

Section 1320-09-01-.02 - DEFINITIONS

(1) As used in this Chapter, the following terms shall have these meanings:

(a) Attorney General. The Office of the Tennessee Attorney General, including, but not limited to, any attorney working on behalf of the Attorney General.

(b) Cigarette. Defined in Tenn. Code Ann. § 47-31-102(4) as amended. The term Cigarette includes RYO (roll-your-own) tobacco (0.09 ounces of which constitutes one individual Cigarette) and those Cigarettes that, despite being sold as little cigars, meet the definition of Cigarette set forth in Tenn. Code Ann. § 47-31-102(4) as amended. Under Tenn. Code Ann. § 47-31-102(4) Cigarette also means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains the following:

1. Any roll of tobacco paper wrapped in paper or in any substance not containing tobacco;

2. Tobacco, in any form, that is functional in the product, and which, either 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

3. 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, as described in Tenn. Code Ann. § 47-31-102(4)(A)(i) as amended.

(c) Commissioner. The Commissioner of Revenue, including, but not limited to, any employee working on behalf of the Commissioner.

(d) Certificate. The State's current, official form found at the Attorney General's website required for filing under the Escrow Fund Act and/or these rules.

(e) Directory or State Directory. The Directory of compliant Tobacco Product Manufacturers and Brands, as provided for by Tenn. Code Ann. § 67-4-2602(b) as amended and any rules and regulations promulgated thereunder.

(f) Escrow Fund Act or Tennessee Escrow Fund Act. The Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, Tenn. Code Ann. §§ 47-31-101, et seq. as amended and any rules and regulations promulgated thereunder.

(e) Non-Participating Manufacturer or NPM. Any tobacco product manufacturer that is not a Participating Manufacturer.

(h) Units Sold. Defined by Tenn. Code. Ann § 47-31-102(10). Units sold means the number of individual cigarettes sold in the State by the applicable tobacco product manufacturer, whether directly or through a distributor, retailer or similar intermediary or intermediaries, during the year in question, as measured by excise taxes collected by the State on packs or "roll-your-own" tobacco containers bearing the excise tax stamp of the State.

Tenn. Comp. R. & Regs. 1320-09-01-.02

Original Rule filed January 31, 2008; effective May 30, 2008.

Authority: T.C.A. § 4-4-103, § 47-31-102(10), § 67-1-102(a), § 67-4-2604(e) and § 2606(d).