Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 94E.00 - Provisions Concerning Certain Tobacco Product Manufacturers › Section 94E.1.1 - Provisions Concerning Tobacco Product Manufacturers

Current through Register 1525, July 5, 2024
(1)
Purpose
. The
			 purpose of 830 CMR 94E.1.1 is to explain the obligations of those persons and
			 entities appointed under M.G.L. c. 64C, § 30 as Cigarette Stampers; and
			 the obligations of Participating and Non-participating Manufacturers, under the
			 provisions of M.G.L. c. 94E:
Provisions Concerning Certain Tobacco
			 Manufacturers
and M.G.L. c. 94F:
Complementary Provisions
			 Concerning Tobacco Product Manufacturers
.
(2)
Definitions
. For
			 the purpose of 830 CMR 94E.1.1, the following terms have the following
			 meanings, unless the context requires otherwise:
Brand Family
. 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 use of a 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.
Cigarette
. As that term is defined in
				M.G.L. chs. 94E and 94F and any regulations promulgated thereunder.
Cigarette Stamper
. Any person or
				entity duly appointed and authorized by the Commissioner to affix Massachusetts
				cigarette excise stamps to any package or container of cigarettes requiring
				such a stamp under the provisions of M.G.L. c. 64C.
Commissioner
. The Commissioner of
				Revenue or the Commissioner's duly authorized representative.
Master Settlement Agreement
. The
				Agreement dated November 23, 1998, between the Commonwealth of Massachusetts
				and Participating Manufacturers.
Non-participating Manufacturer (NPM)
.
				Any Tobacco Product Manufacturer who is not a Participating Manufacturer, as
				both terms are defined in the Master Settlement Agreement.
Participating Manufacturer (PM)
. As
				that term is defined in the Master Settlement Agreement and M.G.L. chs. 94E and
				94F and any regulations promulgated thereunder.
Qualified Escrow Fund
. As the term is
				defined in M.G.L. c. 94E.
Tobacco Product Manufacturer
.
				Participating or Non-Participating Manufacturers as both are defined in the
				Master Settlement Agreement and M.G.L. chs. 94E and 94F.
Units Sold
. As defined in M.G.L. c.
				94E.
(3)
Directory
. The Commissioner shall publish a directory
			 listing all Tobacco Product Manufacturers who have provided certifications
			 conforming to the requirements of M.G.L. chs. 94E and 94F. The directory will
			 provide a complete listing of the brand families of each Tobacco Product
			 Manufacturer. The Commissioner shall update the directory as necessary. No
			 person shall stamp, sell, offer for sale or possess for sale in the
			 Commonwealth, any cigarettes of a Tobacco Product Manufacturer or brand family
			 that is not certified pursuant to M.G.L. chs. 94E and 94F and listed in the
			 directory.
(4)
General
			 Rules for Cigarette Stampers
.
(a) Every Cigarette Stamper ("stamper")
			 stamping cigarettes for sale in Massachusetts must report information as
			 required by the Commissioner in a form and manner prescribed by the
			 Commissioner.
(b) A stamper must
			 certify in a form and manner prescribed by the Commissioner that it is
			 knowledgeable of the requirements of M.G.L. c. 94F and will comply with its
			 terms before the Commissioner shall issue or renew a stamper's
			 authority.
(c) A stamper may not
			 affix an excise stamp to a package or other container of cigarettes of a
			 Tobacco Product Manufacturer or brand family unless that product is listed in
			 the directory.
(d) Nothing herein
			 shall be construed to require a stamper to affix an excise stamp to any product
			 not requiring such a stamp under the provisions of M.G.L. c. 64C.
(e) A stamper must provide the Commissioner a
			 valid electronic mail address for the purpose of receiving any notices required
			 under M.G.L. chs. 94E and 94F.