66-290. Definitions. As used in this Article: (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 […]
66-291. Requirements. (a) Any tobacco product manufacturer selling cigarettes to consumers within the State (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) after the effective date of this Article shall do one of the following: (1) Become a participating manufacturer (as that term is defined in section II(jj) of the Master […]
66-292. Definitions. The following definitions apply in this Part: (1) Brand family. – All styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers including, but not limited to, "menthol", "lights", "kings", and "100s". (2) Escrow agreement. – An agreement by which a qualified escrow fund is […]
66-293. Sale of certain cigarettes prohibited. (a) Civil Penalty. – It is unlawful for a person required to pay taxes pursuant to Part 2 or 3 of Article 2A of Chapter 105 of the General Statutes to sell or deliver cigarettes belonging to a brand family of a nonparticipating manufacturer if the sale of the […]
66-294. Duties of manufacturers. (a) Participating Manufacturers. – Unless the Office of the Attorney General provides a waiver, a participating manufacturer must submit to the Office of the Attorney General a list of all of the manufacturer’s brand families by April 30th of each year. The participating manufacturer must notify the Office of the Attorney […]
66-294.1. Duties of Attorney General. (a) Annual Lists. – The Office of the Attorney General shall prepare the following lists annually and shall make those lists available for public inspection: (1) Participating manufacturers. – A list of the participating manufacturers and all brand families of each participating manufacturer that the manufacturer has identified to the […]
66-294.2. Joint and several liability of importers of cigarettes manufactured by nonparticipating manufacturers located outside the United States. For each nonparticipating manufacturer located outside the United States, each importer into the United States of any such nonparticipating manufacturer’s brand families that are or are intended to be sold in North Carolina shall bear joint and […]
