NY Pub Health L § 1399-OO (2021)
2021 New York Laws PBH - Public Health Article 13-G - Tobacco Escrow Funds 1399-OO - Definitions.

§  1399-oo.  Definitions.  As used in this article the following terms shall mean:   1. "Adjusted for inflation" means increased  in  accordance  with  the formula  for  inflation  adjustment set forth in exhibit C to the master settlement agreement.   2. "Affiliate" means a person  who  directly  or  indirectly  owns  or controls,  is  owned  or  controlled by, or is under common ownership or control with, another person. Solely for purposes  of  this  definition, the  term "owns," "is owned" and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent  or  more,  and  the term  "person" means an individual, partnership, committee, association, corporation or any other organization or group of persons.   3. "Allocable share" means allocable share as that term is defined  in the master settlement agreement.   4.  "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  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  described  in  paragraph  (a) of this definition. The term "cigarette" includes "roll-your-own" (i.e., any tobacco  which,  because of  its  appearance, type, packaging or labeling is suitable for use and likely to be offered to, or  purchased  by,  consumers  as  tobacco  for making cigarettes). For purposes of this definition of "cigarette," 0.09 ounces  of  "roll-your-own"  tobacco  shall  constitute  one  individual "cigarette."   5. "Master settlement agreement" means the settlement  agreement  (and related  documents)  entered  into  on  November  twenty-third, nineteen hundred ninety-eight by the state  and  leading  United  States  tobacco product   manufacturers.   A  copy  of  said  agreement,  including  any amendments thereto, shall be kept on file by the attorney  general,  who shall  make  it  available  for  inspection  and copying pursuant to the provisions of article six of the public officers law.   6.  "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 at least one billion dollars where such  arrangement  requires  that  such  financial institution  hold  the  escrowed  funds'  principal  for  the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing or directing the use of  the funds'  principal except as consistent with paragraph (b) of subdivision two of section thirteen hundred ninety-nine-pp of this article.   7. "Released claims" means released claims as that term is defined  in the master settlement agreement.   8. "Releasing parties" means releasing parties as that term is defined in the master settlement agreement.   9.  "Tobacco  product  manufacturer"  means  an  entity that after the effective date of this article directly (and not exclusively through any affiliate):  (a) manufacturers cigarettes anywhere that such  manufacturer  intends to  be  sold  in  the United States, including cigarettes intended to be sold in the  United  States  through  an  importer  (except  where  such importer  is  an  original  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 subsections II(mm) of the master  settlement  agreement  and  that  pays  the  taxes  specified in subsection II(z) of the master settlement agreement, and  provided  that the  manufacturer  of  such cigarettes does not market or advertise such cigarettes in the United States);  (b) is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does  not  intend to be sold in the United States; or  (c) becomes a successor of an entity described in paragraph (a) or (b) of this subdivision. The  term  "tobacco product manufacturer" shall not include an affiliate of a tobacco product manufacturer unless  such  affiliate  itself  falls within  any  of  the  provisions  of  paragraph  (a), (b) or (c) of this subdivision.   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 bearing the  excise  tax  stamp  of  the state,  or  on  "roll-your-own"  tobacco containers. The commissioner of taxation and finance shall promulgate such regulations as are  necessary to  ascertain  the amount of state excise tax paid on the cigarettes and roll-your-own tobacco of such  tobacco  product  manufacturer  for  each year.  Notwithstanding  any  other  provision  of  law,  a  failure of a cigarette tax agent or distributor licensed  pursuant  to  section  four hundred  seventy-two  of the tax law to provide any information required by such regulations shall be deemed a violation of  the  regulations  of the  commissioner  of  taxation  and  finance  promulgated under article twenty of the tax law. Notwithstanding  any  provision  of  law  to  the contrary,  the commissioner of taxation and finance shall provide to the attorney general any information necessary for  the  administration  and enforcement  of this article, including: (a) returns filed in accordance with article twenty or  twenty-eight  of  the  tax  law  (or  any  other provision  of  the  tax law providing for an excise tax on cigarettes or roll-your-own tobacco); and (b) in the event the commissioner is  unable to ascertain the identity of the applicable tobacco product manufacturer with  respect  to particular cigarettes or roll-your-own tobacco sold in the  state,  the  number  and  brand  names  of   such   cigarettes   or roll-your-own  tobacco,  the identity of the person from whom the excise tax on such cigarettes or roll-your-own tobacco was collected,  and  all other available information relating to such cigarettes or roll-your-own tobacco, to be used by the attorney general to ascertain the identity of such  tobacco  product  manufacturer  and  for  the  administration  and enforcement of this article. Notwithstanding any provision of law to the contrary, the attorney general may redisclose any  such  information  if necessary for the administration or enforcement of this article.