{"data":{"id":"us-ok/okla.-stat.-tit.-37-37-600.22","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37, § 37-600.22","heading":"Definitions","body":"When used in this act:\n\n1. \"Adjusted for inflation\" means increased in accordance with\n\nthe formula for inflation adjustment set forth in Exhibit C to the\n\nMaster Settlement Agreement;\n\n2. \"Affiliate\" means a person who directly or indirectly owns\n\nor controls, is owned or controlled by, or is under common ownership\n\nor control with, another person. Solely for purposes of this\n\ndefinition, the terms \"owns\", \"is owned\" and \"ownership\" mean\n\nownership of an equity interest, or the equivalent thereof, of ten\n\npercent (10%) or more, and the term \"person\" means an individual,\n\npartnership, committee, association, corporation or any other\n\norganization or group of persons;\n\n3. \"Allocable share\" means allocable share as that term is\n\ndefined in the Master Settlement Agreement;\n\n4. \"Cigarette\" means any product that contains nicotine, is\n\nintended to be burned or heated under ordinary conditions of use,\n\nand consists of or contains:\n\na. any roll of tobacco wrapped in paper or in any\n\nsubstance not containing tobacco,\n\nb. tobacco, in any form, that is functional in the\n\nproduct, which, because of its appearance, the type of\n\ntobacco used in the filler, or its packaging and\n\nlabeling, is likely to be offered to, or purchased by,\n\nconsumers as a cigarette, or\n\nc. any roll of tobacco wrapped in any substance\n\ncontaining tobacco which, because of its appearance,\n\nthe type of tobacco used in the filler, or its\n\npackaging and labeling, is likely to be offered to, or\n\npurchased by, consumers as a cigarette described in\n\nsubparagraph a of this paragraph.\n\nThe term \"cigarette\" includes \"roll-your-own\" (i.e., any tobacco\n\nwhich, because of its appearance, type, packaging, or labeling is\n\nsuitable for use and likely to be offered to, or purchased by,\n\nconsumers as tobacco for making cigarettes). For purposes of this\n\ndefinition of \"cigarette\", nine one-hundredths (0.09) of an ounce of\n\n\"roll-your-own\" tobacco shall constitute one individual \"cigarette\";\n\n5. \"Master Settlement Agreement\" means the settlement agreement\n\nand related documents entered into on November 23, 1998, by the\n\nState of Oklahoma and leading United States tobacco product\n\nmanufacturers;\n\n6. \"Qualified escrow fund\" means an escrow arrangement with a\n\nfederally or state-chartered financial institution having no\n\naffiliation with any tobacco product manufacturer and having assets\n\nof at least One Billion Dollars ($1,000,000,000.00) where such\n\narrangement requires that such financial institution hold the\n\nescrowed funds' principal for the benefit of releasing parties and\n\nprohibits the tobacco product manufacturer placing funds into escrow\n\nfrom using, accessing or directing the use of the funds' principal\n\nexcept as consistent with Section 3 of this act;\n\n7. \"Released claims\" means released claims as that term is\n\ndefined in the Master Settlement Agreement;\n\n8. \"Releasing parties\" means releasing parties as that term is\n\ndefined in the Master Settlement Agreement;\n\n9. \"Tobacco product manufacturer\" means an entity that after\n\nthe effective date of this act directly, and not exclusively through\n\nany affiliate:\n\na. manufactures cigarettes anywhere that such\n\nmanufacturer intends to be sold in the United States,\n\nincluding cigarettes intended to be sold in the United\n\nStates through an importer (except where such importer\n\nis an original participating manufacturer, as that\n\nterm is defined in the Master Settlement Agreement,\n\nthat will be responsible for the payments under the\n\nMaster Settlement Agreement with respect to such\n\ncigarettes as a result of the provisions of subsection\n\nII(mm) of the Master Settlement Agreement, and that\n\npays the taxes specified in subsection II(z) of the\n\nMaster Settlement Agreement, and provided that the\n\nmanufacturer of such cigarettes does not market or\n\nadvertise such cigarettes in the United States),\n\nb. is the first purchaser anywhere for resale in the\nAgreement with respect to such\n\ncigarettes as a result of the provisions of subsection\n\nII(mm) of the Master Settlement Agreement, and that\n\npays the taxes specified in subsection II(z) of the\n\nMaster Settlement Agreement, and provided that the\n\nmanufacturer of such cigarettes does not market or\n\nadvertise such cigarettes in the United States),\n\nb. is the first purchaser anywhere for resale in the\n\nUnited States of cigarettes manufactured anywhere that\n\nthe manufacturer does not intend to be sold in the\n\nUnited States, or\n\nc. becomes a successor of an entity described in\n\nsubparagraph a or b.\n\nThe term \"tobacco product manufacturer\" shall not include an\n\naffiliate of a tobacco product manufacturer unless such affiliate\n\nitself falls within any of the provisions of subparagraphs a through\n\nc of this paragraph; and\n\n10. \"Units sold\" means the number of individual cigarettes sold\n\nin the state by the applicable tobacco product manufacturer, whether\n\ndirectly or through a distributor, retailer or similar intermediary\n\nor intermediaries, during the year in question, as measured by\n\nexcise taxes collected by the state on packs, or \"roll-your-own\"\n\ntobacco containers, bearing the excise tax stamp of the state. The\n\nOklahoma Tax Commission shall promulgate such rules as are necessary\n\nto ascertain the amount of state excise tax paid on the cigarettes\n\nof such tobacco product manufacturer for each year.","path":["OK Code","Title 37"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os37.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e7f43357b65d775193e2e218e4e4e77f4da06b887983684d15a103fa25735c45","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37-37-600.21","next":"us-ok/okla.-stat.-tit.-37-37-600.23"},"notice":"GroundRules: Original legal text. Not legal advice."}