Code of Virginia
Chapter 42 - Implementation of Tobacco Master Settlement Agreement
§ 3.2-4204. Definitions

As used in this article:
"Brand family" means 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 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.
"Commissioner" means the Tax Commissioner of the Department of Taxation.
"Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.
"Participating manufacturer" shall have the meaning provided in section II (jj) of the Master Settlement Agreement.
"Stamping agent" means (i) a person who is authorized by the Tax Commissioner pursuant to § 58.1-1011 to affix Virginia tax stamps to packages, packs, cartons, or other containers of cigarettes; or (ii) any person who is required to pay the excise tax imposed on cigarettes pursuant to § 58.1-1001.
Terms defined in § 3.2-4200 shall have the same meaning when used in this article.
2003, c. 798, § 3.1-336.3; 2004, c. 1029; 2006, c. 674; 2008, c. 860.

Structure Code of Virginia