N.Y. Public Health Law § 1399-oo: Definitions

§ 1399-oo. Definitions. As used in this article the following terms

shall mean:

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 who 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 definition,

the term "owns," "is owned" and "ownership" mean ownership of an equity

interest, or the equivalent thereof, of ten percent or more, and the

term "person" means an individual, partnership, committee, association,

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 any substance not

containing tobacco, or (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 paragraph (a) of this definition. The term

"cigarette" includes "roll-your-own" (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 of "cigarette," 0.09

ounces of "roll-your-own" tobacco shall constitute one individual

"cigarette."

5. "Master settlement agreement" means the settlement agreement (and

related documents) entered into on November twenty-third, nineteen

hundred ninety-eight by the state and leading United States tobacco

product manufacturers. A copy of said agreement, including any

amendments thereto, shall be kept on file by the attorney general, who

shall make it available for inspection and copying pursuant to the

provisions of article six of the public officers law.

6. "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 placing

the funds into escrow from using, accessing or directing the use of the

funds' principal except as consistent with paragraph (b) of subdivision

two of section thirteen hundred ninety-nine-pp of this article.

7. "Released claims" means released claims as that term is defined in

the master settlement agreement.

8. "Releasing parties" means releasing parties as that term is defined

in the master settlement agreement.

9. "Tobacco product manufacturer" means an entity that after the

effective date of this article directly (and not exclusively through any

affiliate):

(a) manufacturers 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 subsections 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 paragraph (a) or (b)

of this subdivision.

The term "tobacco product manufacturer" shall not include an affiliate

of a tobacco product manufacturer unless such affiliate itself falls

within any of the provisions of paragraph (a), (b) or (c) of this

subdivision.

10. "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 bearing the excise tax stamp of the

state, or on "roll-your-own" tobacco containers. The commissioner of

taxation and finance shall promulgate such regulations as are necessary

to ascertain the amount of state excise tax paid on the cigarettes and

roll-your-own tobacco of such tobacco product manufacturer for each

year. Notwithstanding any other provision of law, a failure of a

cigarette tax agent or distributor licensed pursuant to section four

hundred seventy-two of the tax law to provide any information required

by such regulations shall be deemed a violation of the regulations of

the commissioner of taxation and finance promulgated under article

twenty of the tax law. Notwithstanding any provision of law to the

contrary, the commissioner of taxation and finance shall provide to the

attorney general any information necessary for the administration and

enforcement of this article, including: (a) returns filed in accordance

with article twenty or twenty-eight of the tax law (or any other

provision of the tax law providing for an excise tax on cigarettes or

roll-your-own tobacco); and (b) in the event the commissioner is unable

to ascertain the identity of the applicable tobacco product manufacturer

with respect to particular cigarettes or roll-your-own tobacco sold in

the state, the number and brand names of such cigarettes or

roll-your-own tobacco, the identity of the person from whom the excise

tax on such cigarettes or roll-your-own tobacco was collected, and all

other available information relating to such cigarettes or roll-your-own

tobacco, to be used by the attorney general to ascertain the identity of

such tobacco product manufacturer and for the administration and

enforcement of this article. Notwithstanding any provision of law to the

contrary, the attorney general may redisclose any such information if

necessary for the administration or enforcement of this article.