As used in the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978]:
A. "brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers such as "menthol", "lights", "kings" and "100s", and includes the use of a brand name, trademark, logo, symbol, motto, selling message, recognizable pattern of colors or other indicia similar to or identifiable with a previously known brand of cigarettes;
B. "cigarette" means "cigarette" as defined in Subsection D of Section 6-4-12 NMSA 1978;
C. "department" means the taxation and revenue department;
D. "directory" means a listing of tobacco product manufacturers and brand families that is developed, maintained and published by the attorney general;
E. "distributor" means a person required to affix stamps on cigarette packages pursuant to Section 7-12-5 NMSA 1978 or required to pay excise tax imposed on cigarettes pursuant to Section 7-12A-3 NMSA 1978. "Distributor" does not include a retailer of cigarette packages upon which stamps were already affixed when the packages were received by that retailer;
F. "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;
G. "nonparticipating manufacturer" means a tobacco product manufacturer that is not a participating manufacturer;
H. "participating manufacturer" means a tobacco product manufacturer that is a "participating manufacturer" as defined in Section II(jj) of the master settlement agreement and subsequent amendments to that section;
I. "qualified escrow fund" means "qualified escrow fund" as defined in Subsection F of Section 6-4-12 NMSA 1978;
J. "secretary" means the secretary of taxation and revenue;
K. "tobacco product manufacturer" means "tobacco product manufacturer" as defined in Subsection I of Section 6-4-12 NMSA 1978; and
L. "units sold" means "units sold" as defined in Subsection J of Section 6-4-12 NMSA 1978.
History: Laws 2003, ch. 114, § 3.
Emergency clauses. — Laws 2003, ch. 114, § 12 contained an emergency clause and was approved April 2, 2003.
Structure New Mexico Statutes
Article 4 - State Funds and Capital Programs
Section 6-4-1 - Capital programs; preparation; duties.
Section 6-4-2 - [General fund created.]
Section 6-4-2.1 - General fund operating reserve created; authorizing expenditures.
Section 6-4-2.2 - General fund tax stabilization reserve.
Section 6-4-2.3 - Appropriation contingency fund.
Section 6-4-2.5 - New Mexico recovery and reinvestment fund.
Section 6-4-3 - State revenue-sharing trust fund created.
Section 6-4-4 - Transfers between general fund reserves.
Section 6-4-6 - Expenditures authorized to maintain cash flow.
Section 6-4-7 - Computer systems enhancement fund; created.
Section 6-4-9 - Tobacco settlement permanent fund; investment; distribution.
Section 6-4-10 - Tobacco settlement program fund created; purpose.
Section 6-4-13 - Requirements. (Contingent repeal.)
Section 6-4-13.1 - Severability.
Section 6-4-15 - Findings and purpose.
Section 6-4-17 - Certification by tobacco product manufacturer.
Section 6-4-18 - Directory of tobacco product manufacturers and cigarette brands.
Section 6-4-19 - Maintenance of directory; notice.
Section 6-4-20 - Agent for service of process.
Section 6-4-20.1 - Joint and several liability.
Section 6-4-21 - Reporting of information; escrow installments.
Section 6-4-22 - Penalties and other remedies.
Section 6-4-23 - General provisions.
Section 6-4-24 - Construction of act.
Section 6-4-24.1 - Attorney general authority; audit and investigation.
Section 6-4-24.2 - Presumption.
Section 6-4-25 - Gasoline and home heating relief fund; created.
Section 6-4-26 - Governor's contingency fund; created; purpose; audits.