(A) In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is to be deemed to be its cigarettes for purposes of calculating its payments under the master settlement agreement for the relevant year in the volume and shares determined pursuant to the master settlement agreement; and
(B) In the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family is to be deemed to be its cigarettes for purposes of the tobacco escrow funds act.
Source: L. 2003: Entire part added, p. 1753, § 1, effective May 14. L. 2011: (1)(a) and IP(2)(a) amended, (HB 11-1303), ch. 264, p. 1176, § 94, effective August 10.
Structure Colorado Code
Part 3 - Additional Requirements for Tobacco Product Manufacturers and Stamping Agents
§ 39-28-301. Legislative Declaration
§ 39-28-303. Certifications - Directory - Tax Stamps
§ 39-28-304. Agent for Service of Process
§ 39-28-305. Reporting of Information - Escrow Installments