Ohio Revised Code
Chapter 1346 | Tobacco Product Manufacturer Escrow Accounts
Section 1346.04 | Tobacco Product Manufacturers Definitions.

Effective: October 17, 2019
Latest Legislation: House Bill 166 - 133rd General Assembly
As used in this section and sections 1346.05 to 1346.10 of the Revised Code:
(A) "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." "Brand family" includes cigarettes sold under any brand name (whether that name is used alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or other indicia of product identification identical or similar to, or identifiable with, a previous brand of cigarettes.
(B) "Cigarette," "Master Settlement Agreement," "qualified escrow fund," "tobacco product manufacturer," and "units sold" have the same meanings as in section 1346.01 of the Revised Code.
(C) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.
(D) "Participating manufacturer" means a participating manufacturer as that term is defined in section II(jj) of the Master Settlement Agreement and all amendments to that agreement.
(E) "Stamping agent" means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under section 5743.03 of the Revised Code or a person who is required to pay the excise tax imposed on cigarettes and other tobacco products under sections 5743.03 and 5743.51 of the Revised Code, except for a vapor distributor licensed to engage solely in the distribution of vapor products under section 5743.61 of the Revised Code.

Structure Ohio Revised Code