§ 9-4-1210 — Definitions

(a) As used in this act:
(i) "Brand family" means all styles of cigarettes
sold under the same trademark and differentiated 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, similar to or identifiable with a previously known
brand of cigarettes;
(ii) "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 subparagraph (A) of this paragraph. The
term "cigarette" includes "roll-your-own" meaning 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
"roll your own" cigarettes, nine one-hundredths (.09) ounces of
"roll-your-own" tobacco shall constitute one (1) individual
cigarette.
(iii) "Department" means the Wyoming department of
revenue;
(iv) "Licensed wholesaler" means a person authorized
to affix tax stamps to packages or other containers or
cigarettes under W.S. 39-18-102(a) or any person who is required
to pay the cigarette tax imposed under W.S. 39-18-103;
(v) "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;
(vi) "Nonparticipating manufacturer" means any
tobacco product manufacturer who is not a participating
manufacturer;
(vii) "Participating manufacturer" means as defined
in section II(jj) of the master settlement agreement;
(viii) "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
($1,000,000,000.00) where the arrangement requires that the
financial institution hold the escrowed funds' principal for the
benefit of releasing parties and prohibits the tobacco product
manufacturer placing the funds into escrow from using, accessing
or directing the use of the funds' principal except as
consistent with W.S. 9-4-1202(b);
(ix) "Tobacco product manufacturer" means, but shall
not include an affiliate of a tobacco product manufacturer
unless the affiliate itself falls within any of subparagraphs
(A) through (C) of this paragraph, an entity that after the date
of enactment of this act directly and not exclusively through
any affiliate:
(A) Manufactures cigarettes anywhere that the
manufacturer intends to be sold in the United States, including
cigarettes intended to be sold in the United States through an
importer, (except where the importer is an original
participating manufacturer, as that term is defined in the
master settlement agreement, who will be responsible for the
payments under the master settlement agreement with respect to
the cigarettes as a result of the provisions of subsection
II(mm) of the master settlement agreement and who pays the taxes
specified in subsection II(z) of the master settlement
agreement, and provided that the manufacturer of the cigarettes
does not market or advertise the 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 subparagraph (A) or (B) of this paragraph.
(x) "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, as measured by excise taxes collected by the
state on packs, or "roll-your-own" tobacco containers, bearing
the excise tax stamp of the state. The department of revenue
shall promulgate regulations as are necessary to ascertain the
amount of state excise tax paid on the cigarettes of such
tobacco product manufacturer for each year;
(xi) "This act" means W.S. 9-4-1205 through 9-4-1210.