reglab/housing_qa huggingface dataset:
IN Code § 24-3-3-1 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-1. Findings Regarding Cigarette Smoking

Sec. 1. The General Assembly makes the following findings:(1) Cigarette smoking presents serious public health concerns to the state and to the citizens of Indiana. The Surgeon General has determined that smoking causes lung cancer, heart disease, and other serious diseases, and that there are hundreds of thousands of tobacco related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking.(2) Cigarette smoking also presents serious financial concerns for the state. Under certain health care programs, the state may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance.(3) Under these programs, the state pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking.(4) It is the policy of the state that financial burdens imposed on the state by cigarette smoking be borne by tobacco product manufacturers rather than by the state to the extent that such manufacturers either determine to enter into a settlement with the state or are found culpable by the courts.(5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the "Master Settlement Agreement", with the state. The Master Settlement Agreement obligates these manufacturers, in return for a release of past, present, and certain future claims against them as described in the Master Settlement Agreement, to:(A) pay substantial sums to the state (tied in part to their volume of sales);(B) fund a national foundation devoted to the interests of public health; and(C) make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.(6) It would be contrary to the policy of the state if tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short term profits in the years before liability may arise without ensuring that the state will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the state to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short term profits and then becoming judgment proof before liability may arise.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-2 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-2. "Adjusted for Inflation"

Sec. 2. As used in this chapter, "adjusted for inflation" means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-3 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-3. "Affiliate"

Sec. 3. As used in this chapter, "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 terms "owns", "is owned", and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent (10%) or more, and the term "person" means an individual, partnership, committee, association, corporation, or any other organization or group of persons.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-4 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-4. "Allocable Share"

Sec. 4. As used in this chapter, "allocable share" means Allocable Share as that term is defined in the Master Settlement Agreement.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-5 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-5. "Cigarette"

Sec. 5. As used in this chapter, "cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco;(2) 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(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 described in subdivision (1).The term "cigarette" includes "roll-your-own" tobacco (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", nine-hundredths (0.09) of an ounce of "roll-your-own" tobacco constitutes one (1) individual "cigarette".As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-6 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-6. "Master Settlement Agreement"

Sec. 6. As used in this chapter, "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.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-7 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-7. "Qualified Escrow Fund"

Sec. 7. As used in this chapter, "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 ($1,000,000,000) where the arrangement requires that the financial institution hold the escrowed fund's 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 fund's principal except as consistent with this chapter.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-8 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-8. "Released Claims"

Sec. 8. As used in this chapter, "released claims" means Released Claims as that term is defined in the Master Settlement Agreement.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-9 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-9. "Releasing Parties"

Sec. 9. As used in this chapter, "releasing parties" means Releasing Parties as that term is defined in the Master Settlement Agreement.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-10 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-10. "Tobacco Product Manufacturer"

Sec. 10. As used in this chapter, "tobacco product manufacturer" means an entity that after June 30, 1999, directly (and not exclusively through any affiliate):(1) manufactures 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 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 that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States);(2) 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(3) becomes a successor of an entity described in subdivision (1) or (2).The term "tobacco product manufacturer" does not include an affiliate of a tobacco product manufacturer unless the affiliate itself falls within subdivision (1), (2), or (3).As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-11 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-11. "Units Sold"

Sec. 11. (a) As used in this chapter, "units sold" means the number of individual cigarettes sold in Indiana by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) during the year in question. The department of state revenue shall, in the manner provided by IC 4-22-2, adopt rules that are necessary to ascertain the number of units sold of such tobacco product manufacturer for each year regardless of whether the state excise tax was due or collected.(b) The term does not include cigarettes sold on federal military installations or that are otherwise exempt from state excise tax under federal law.(c) For purposes of this section, concerning cigarettes for which the state cigarette or other tobacco product tax is paid, the cigarettes are considered as being sold in Indiana:(1) upon the affixing of the state cigarette tax stamp; or(2) for "roll your own" tobacco, when the state tax on other tobacco products is paid.As added by P.L.223-1999, SEC.1. Amended by P.L.231-2015, SEC.11.
IN Code § 24-3-3-12 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-12. Tobacco Product Manufacturers Required to Become Participating Manufacturer or Place Money in Qualified Escrow Fund

Sec. 12. Any tobacco product manufacturer selling cigarettes to consumers within Indiana (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) after June 30, 1999, shall do one (1) of the following:(1) Become a participating manufacturer (as that term is defined in section II(jj) of the Master Settlement Agreement) and generally perform its financial obligations under the Master Settlement Agreement; or(2) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts (as such amounts are adjusted for inflation):(A) 1999, $0.0094241 per unit sold after June 30, 1999.(B) 2000, $0.0104712 per unit sold.(C) For each of 2001 and 2002, $0.0136125 per unit sold.(D) For each of 2003 through 2006, $0.0167539 per unit sold.(E) For each of 2007 and each year thereafter, $0.0188482 per unit sold.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3-14 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers|24-3-3-14. Certification of Compliance With Chapter; Failure to Make Annual Deposit

Sec. 14. (a) Each tobacco product manufacturer that elects to place funds into escrow under section 12(2) of this chapter shall annually certify to the attorney general that it is in compliance with this chapter. The attorney general may bring a civil action on behalf of the state against any tobacco product manufacturer that fails to place into escrow the funds required under section 12 and section 13 of this chapter. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under section 12(2) of this chapter shall:(1) Be required within fifteen (15) days to place sufficient funds into escrow to bring it into compliance with this chapter. The court, upon a finding of a violation of section 12(2) of this chapter, may also impose a civil penalty to be paid to the state general fund in an amount not to exceed five percent (5%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent (100%) of the original amount improperly withheld from escrow.(2) In the case of a knowing violation, be required within fifteen (15) days to place sufficient funds into escrow to bring it into compliance with section 12(2) of this chapter. The court, upon a finding of a knowing violation of section 12(2) of this chapter, may also impose a civil penalty to be paid to the state general fund in an amount not to exceed fifteen percent (15%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent (300%) of the original amount improperly withheld from escrow.(3) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within Indiana (whether directly or through a distributor, retailer or similar intermediary) for a period not to exceed two (2) years.(b) Each failure to make an annual deposit required under section 12(2) of this chapter constitutes a separate violation.As added by P.L.223-1999, SEC.1.
IN Code § 24-3-3.5-1 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3.5. Tobacco Qualified Escrow Fund Proceedings|24-3-3.5-1. Disclosure

Sec. 1. Notwithstanding any other provision of law, for any official purpose, including enforcing IC 24-3-3 or a judgment in a civil action based on IC 24-3-3, the attorney general may disclose information obtained under IC 24-3-3-11 or IC 24-3-3-14.As added by P.L.33-2002, SEC.1.
IN Code § 24-3-3.5-2 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 3.5. Tobacco Qualified Escrow Fund Proceedings|24-3-3.5-2. Attorney's Fees

Sec. 2. The attorney general is entitled to reasonable attorney's fees from a tobacco manufacturer in settlement of matters related to IC 24-3-3, or as a remedy for an adjudicated violation of IC 24-3-3.As added by P.L.33-2002, SEC.1.
IN Code § 24-3-4-1 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-1. Applicability of Chapter

Sec. 1. This chapter does not apply to cigarettes sold or intended to be sold as duty free merchandise by a duty free sales enterprise that complies with federal requirements, including the requirements under 19 U.S.C. 1555(b). However, this chapter applies to cigarettes that are brought back into the United States that have not been assessed a federal tax or federal duty.As added by P.L.21-2000, SEC.10.
IN Code § 24-3-4-2 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-2. "Cigarette"

Sec. 2. As used in this chapter, "cigarette" has the meaning set forth in IC 24-3-2-2(a).As added by P.L.21-2000, SEC.10.
IN Code § 24-3-4-3 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-3. "Department"

Sec. 3. As used in this chapter, "department" refers to the department of state revenue.As added by P.L.21-2000, SEC.10.
IN Code § 24-3-4-4 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-4. "Importer"

Sec. 4. As used in this chapter, "importer'' means any of the following:(1) A person in the United States to whom nontaxpaid tobacco products, cigarette papers, or cigarette tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned.(2) A person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.(3) A person who smuggles or unlawfully brings tobacco products, cigarette papers, or cigarette tubes into the United States.As added by P.L.21-2000, SEC.10.
IN Code § 24-3-4-5 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-5. "Law Enforcement Officer"

Sec. 5. As used in this chapter, "law enforcement officer" has the meaning set forth in IC 35-31.5-2-185.As added by P.L.21-2000, SEC.10. Amended by P.L.114-2012, SEC.47.
IN Code § 24-3-4-6 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-6. "Manufacturer"

Sec. 6. As used in this chapter, "manufacturer" means a person who manufactures a product made from tobacco that is made for smoking or chewing, including snuff. However, the term does not include the following:(1) A person who produces a product made from tobacco that is made for smoking or chewing, including snuff, solely for the person's own personal consumption or use.(2) A proprietor of a customs bonded manufacturing warehouse with respect to the operation of the warehouse.As added by P.L.21-2000, SEC.10.
IN Code § 24-3-4-7 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-7. "Person"

Sec. 7. As used in this chapter, "person" has the meaning set forth in IC 24-3-2-2(b).As added by P.L.21-2000, SEC.10.
IN Code § 24-3-4-8 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-8. Sale, Distribution, or Transportation of Prohibited Cigarettes

Sec. 8. As of October 1, 2000, a person may not sell, distribute, or transport into Indiana any of the following cigarettes:(1) Cigarettes that have been marked for sale, distribution, or use outside the United States, including labels stating "For Export Only", "U.S. Tax-Exempt", and "For Use Outside U.S.".(2) Cigarettes that do not comply with the federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333) or with other federal requirements regarding health warnings and other information on cigarette packages manufactured, packaged, or imported for sale, distribution, or use in the United States.(3) Cigarettes that do not comply with federal trademark and copyright laws.(4) Cigarettes that violate federal requirements on importation of previously exported tobacco products, including 26 U.S.C. 5754.(5) Cigarettes that the person knows or has reason to know that the manufacturer did not intend to be sold, distributed, or used in the United States.(6) Cigarettes that have not had the list of the cigarette's added ingredients submitted to the Secretary of the Department of Health and Human Services under 15 U.S.C. 1335a.(7) Cigarettes that have had the package altered before the cigarettes are sold or distributed to the consumer that remove, conceal, or obscure any of the following:(A) A marking that indicates the cigarettes are intended to be sold, distributed, or used outside the United States.(B) A health warning or other information required under 15 U.S.C. 1333.As added by P.L.21-2000, SEC.10.
IN Code § 24-3-4-9 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-9. Affixing Stamp on Prohibited Cigarettes

Sec. 9. A person may not affix a stamp (as defined by IC 6-7-1-9) on a package of cigarettes described in section 8 of this chapter.As added by P.L.21-2000, SEC.10.
IN Code § 24-3-4-10 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-10. Monthly Reports of Imported Cigarettes

Sec. 10. (a) A person who, for the purpose of selling or distributing the cigarettes in Indiana, imports cigarettes into Indiana that were manufactured outside the United States, shall file a monthly report with the department and keep and maintain the records required under IC 6-7-1-19 and IC 6-7-1-19.5.(b) The report required under subsection (a) must be signed by the person who imports the cigarettes, under penalties of perjury, and must contain the following information concerning cigarettes that the person imported during the preceding month:(1) A copy of each of the following:(A) The permit issued under 26 U.S.C. 5713 that allows the person to import the cigarettes into the United States.(B) The United States Customs Service form concerning the cigarettes that contains the internal revenue tax information required by the federal Bureau of Alcohol, Tobacco, Firearms and Explosives.(2) A statement that includes the following information:(A) The brand and brand styles of the cigarettes imported.(B) The quantity of each brand style of the cigarettes imported.(C) The name and address of each person to whom the cigarettes have been shipped.(3) A statement signed by an officer of the manufacturer or importer, under the penalties for perjury, that states whether the manufacturer is a participant in the escrow fund under IC 24-3-3-12 and certifies that the manufacturer or importer has complied with the following:(A) The federal cigarette package health warning requirements (15 U.S.C. 1333) and the federal ingredient reporting requirements (15 U.S.C. 1335a).(B) The qualified escrow fund for tobacco product manufacturers requirements under IC 24-3-3.As added by P.L.21-2000, SEC.10. Amended by P.L.1-2006, SEC.409.
IN Code § 24-3-4-11 (2021)
2021 Indiana Code|Title 24. Trade Regulation|Article 3. Tobacco Products|Chapter 4. Cigarettes Produced for Export; Imported Cigarettes|24-3-4-11. Powers of Department

Sec. 11. The department may do the following:(1) Adopt rules under IC 4-22-2 to implement this chapter.(2) Assess tax due, penalties, and interest on cigarettes in violation of this chapter.(3) Revoke or suspend the registration certificate issued under IC 6-7-1-16 of a person who violates this chapter.As added by P.L.21-2000, SEC.10.