Arkansas § 26-57-1302 Definitions

Arkansas Statutes

§ 26-57-1302 — Definitions

Arkansas § 26-57-1302

Title26

This text of Arkansas § 26-57-1302 (Definitions) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-57-1302 (2026).

Text

(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", 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.

(b)"Cigarette" has the same meaning as in § 26-57-260(4) .

(c)"Director" means the Director of Arkansas Tobacco Control.

(d)"Licensee" means any person or entity who has been granted and holds a permit or license under § 26-57-215 , including a wholesale cigarette license

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(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", 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. (b) "Cigarette" has the same meaning as in § 26-57-260(4) . (c) "Director" means the Director of Arkansas Tobacco Control. (d) "Licensee" means any person or entity who has been granted and holds a permit or license under § 26-57-215 , including a wholesale cigarette license or permit, a wholesale tobacco license or permit, a salesperson's license or permit, a retail cigarette license or permit, a retail tobacco license or permit, or a dealer's license or permit. (e) "Master Settlement Agreement" has the same meaning as in § 26-57-260(5) . (f) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer. (g) "Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments to the agreement. (h) "Qualified escrow fund" has the same meaning as that term is defined in § 26-57-260(6) . (i) "Tobacco product manufacturer" has the same meaning as that term is defined in § 26-57-260(9) . (j) (1) "Units sold" means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or indirectly through a distributor, retailer, or similar intermediary during the year. (2) "Units sold" includes all nonparticipating manufacturer cigarettes that are required to be sold in a package bearing a stamp required under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq. (k) "Wholesaler" means: (1) Any person or entity who has been granted and holds a wholesale cigarette license or permit or a wholesale tobacco license or permit pursuant to § 26-57-215 ; and (2) Any person or entity who as a retailer purchases tobacco products directly from a manufacturer or an unlicensed wholesaler or distributor and is therefore liable for reporting and paying taxes under § 26-57-211(a)(1)(B) . (l) "Importer" means the same as defined in § 26-57-203 . (m) "Newly qualified nonparticipating manufacturer" means a nonparticipating manufacturer that has not previously been listed in the directory maintained by the Attorney General under § 26-57-1303 .