§ 69-2702 — Tobacco product manufacturer; terms, defined

Nebraska § 69-2702

• Jurisdiction: Nebraska
• Ch. 69: Personal Property

Text

For purposes of this
section and section 69-2703 :
(1) Adjusted for inflation means increased in accordance with
the formula for inflation adjustment set forth in Exhibit C to the Master
Settlement Agreement;
(2) Affiliate means a person that directly or indirectly owns
or controls, is owned or controlled by, or is under common ownership or control
with, another person. Solely for purposes of this subdivision, the terms owns,
is owned, and ownership means ownership of an equity interest, or the equivalent
thereof, of ten percent or more, and the term person means an individual, a partnership, a committee, an association, a corporation, or any other organization or
group of persons;
(3) Allocable share means allocable share as that term is
defined in the Master Settlement Agreement;
(4) Cigarette means any product that contains nicotine, is
intended to be burned or heated under ordinary conditions of use, and consists
of or contains (a) any roll of tobacco wrapped in paper or in any substance
not containing tobacco; (b) tobacco, in any form, that is functional in the
product, which, because of its appearance, the type of tobacco used in the
filler, or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette; or (c) any roll of tobacco wrapped in any substance
containing tobacco which, because of its appearance, the type of tobacco used
in the filler, or its packaging and labeling, is likely to be offered to,
or purchased by, consumers as a cigarette described in subdivision (a) of
this subdivision. The term cigarette includes roll-your-own tobacco (i.e.,
any tobacco which, because of its appearance, type, packaging, or labeling
is suitable for use and likely to be offered to, or purchased by, consumers
as tobacco for making cigarettes). For purposes of this definition, nine-hundredths
of an ounce of roll-your-own tobacco shall constitute one individual cigarette;
(5) Days means
calendar days unless specified otherwise;
(6) Importer means any person in the United
States to whom non-federal-excise-tax-paid cigarettes manufactured in a foreign
country are shipped or consigned, any person who removes cigarettes for sale
or consumption in the United States from a customs bonded manufacturing warehouse,
or any person who smuggles or otherwise unlawfully brings cigarettes into
the United States;
(7) Indian country means (a) all land in this state within the limits
of any Indian reservation under the jurisdiction of the United States, notwithstanding
the issuance of any patent, including rights-of-way running through the reservation,
(b) all dependent Indian communities within the borders of this state, and
(c) all Indian allotments in this state, the Indian titles to which have not
been extinguished, including rights-of-way running through such allotments;
(8) Indian
tribe means any Indian tribe, band, nation, or other organized group or community
that is recognized as eligible for the special programs and services provided
by the United States to Indians because of their status as Indians under the
laws of the United States;
(9) Master
Settlement Agreement means the settlement agreement entered into on November
23, 1998, between the state and specific United States tobacco product manufacturers
and related documents to such agreement;
(10) Qualified escrow fund
means an escrow arrangement with a federally or state-chartered financial
institution having no affiliation with any tobacco product manufacturer and
having assets of at least one billion dollars where such arrangement requires
that such financial institution hold the escrowed funds' principal for the
benefit of releasing parties and prohibits the tobacco product manufacturer
that places such funds into escrow from using, accessing, or directing the
use of the funds' principal except as consistent with subdivision (2)(b) of
section 69-2703 ;
(11) Released claims means
released claims as that term is defined in the Master Settlement Agreement;
(12) Releasing parties means
releasing parties as that term is defined in the Master Settlement Agreement;
(13) Tobacco product manufacturer
means an entity that after April 29, 1999, directly and not exclusively through
any affiliate:
(a) 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 when 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);
(b) 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
(c) Becomes a successor of an entity described in subdivision (13)(a) or (13)(b) of this section.
The term tobacco product manufacturer does not include an
affiliate of a tobacco product manufacturer unless such affiliate itself falls
within any of subdivisions (13)(a) through (13)(c) of this section; and
(14) Units sold means the
number of individual cigarettes sold in the state by the applicable tobacco
product manufacturer, whether directly or through a distributor, retailer,
or similar intermediary or intermediaries, during the year in question, in packs required to bear a stamp pursuant to section 77-2603
or 77-2603.01 or, in the case of roll-your-own tobacco, on which a tax is
due pursuant to section 77-4008 .

Legislative History

Source: Laws 1999, LB 574, § 1; Laws 2003, LB 572, § 8; Laws 2011, LB590, § 4.