§ 24-3-3-10 — "Tobacco product manufacturer"

As used in this chapter, "tobacco product
manufacturer" means an entity that after June 30, 1999, directly (and
not exclusively through any affiliate):
(1) manufactures cigarettes anywhere that such manufacturer
intends to be sold in the United States, including cigarettes
intended to be sold in the United States through an importer
(except where such importer is an original participating
manufacturer (as that term is defined in the Master Settlement
Agreement) that will be responsible for the payments under the
Master Settlement Agreement with respect to such cigarettes as
a result of the provisions of subsection II(mm) of the Master
Settlement Agreement and that pays the taxes specified in
subsection II(z) of the Master Settlement Agreement, and
provided that the manufacturer of such cigarettes does not market
or advertise such cigarettes in the United States);
(2) is the first purchaser anywhere for resale in the United States
of cigarettes manufactured anywhere that the manufacturer does
not intend to be sold in the United States; or
(3) becomes a successor of an entity described in subdivision (1)
or (2).
The term "tobacco product manufacturer" does not include an affiliate
of a tobacco product manufacturer unless the affiliate itself falls within
subdivision (1), (2), or (3).

Legislative History

As added by P.L.223-1999, SEC.1.