Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › MASTER SETTLEMENT AGREEMENT › Section 71.31 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
						  section and §
												71.32 (relating to additional
						  cigarette stamping agent responsibilities), have the following meanings, unless
						  the context clearly indicates otherwise:
Affiliate
-A person who, directly or
						  indirectly, owns or controls, is owned or controlled by, or is under common
						  ownership or control with, another person. For purposes of this definition, the
						  terms "owns," "is owned" and "ownership" mean ownership of an equity interest,
						  or the equivalent thereof, of 10% or more.
Cigarette
-A product that contains
						  nicotine, is intended to be burned or heated under ordinary conditions of use,
						  and consists of or contains any of the following:
(i) A roll of tobacco wrapped in paper or in
						any substance not containing tobacco.
(ii) 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.
(iii) A 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 subparagraph
						(i).
(iv) A roll-your-own, which
						means 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 subparagraph, 0.09 ounce of
						roll-your-own tobacco shall constitute one individual cigarette.
Nonparticipating tobacco product
						  manufacturer
-A tobacco product manufacturer who does not participate
						  in the Master Settlement Agreement (published at 30 Pa.B. 5619 (October 28,
						  2000)) entered into on November 23, 1998, by the Commonwealth and leading
						  United States tobacco product manufacturers in the action entitled
Commonwealth v. Philip Morris Inc., et al.
, Philadelphia
						  County, April term, No. 97-2443, January 13, 1999, 40 Pa.D. & C. 4th 225
						  (1999).
Person
-Any individual, unincorporated
						  association, company, corporation, limited liability corporation, joint stock
						  company, group committee, agency, syndicate, trust or trustee, receiver,
						  fiduciary, partnership or conservator. Whenever used in this section or §
												71.32 to establish or impose
						  penalties, the word "person" when applied to a partnership, unincorporated
						  association or other joint venture means the partners or members thereof and
						  when applied to a corporation means all officers and directors thereof.
Tobacco product manufacturer
-
(i) A person that after June 22, 2000,
						directly and not exclusively through any affiliate does one of the following:
(A) Manufactures cigarettes anywhere that the
						manufacturer intends to be sold in the United States, including cigarettes
						intended to be sold in the United States through an importer (except where the
						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 the 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 the cigarettes does
						not market or advertise the 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.
(C) Becomes a successor of a person described
						in clause (A) or (B).