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26-57-1404. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1404. Definitions.
As used in this subchapter:
(1) A term that is defined in §§ 26-57-203, 26-57-260, or 26-57-1302 means the same as defined in §§ 26-57-203, 26-57-260, or 26-57-1302; and
(2) “Federal returns” means all federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes, and amendments to the federal excise tax returns and monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1404
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-57-1404
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d79e536d145494588455fd4abb6e115710467e7df1f180441f187e0ad73004de
Source location: content.xml paragraph 29109
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26-57-1404. Definitions.
As used in this subchapter:
(1) A term that is defined in §§ 26-57-203, 26-57-260, or 26-57-1302 means the same as defined in §§ 26-57-203, 26-57-260, or 26-57-1302; and
(2) “Federal returns” means all federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes, and amendments to the federal excise tax returns and monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1302. Definitions.
(a) “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another 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 or similar to or identifiable with a previously known brand of cigarettes.
(b) “Cigarette” has the same meaning as in § 26-57-260(4).
(c) “Director” means the Director of Arkansas Tobacco Control.
(d) “Licensee” means any person or entity who has been granted and holds a permit or license under § 26-57-215, including a wholesale cigarette license or permit, a wholesale tobacco license or permit, a salesperson's license or permit, a retail cigarette license or permit, a retail tobacco license or permit, or a dealer's license or permit.
(e) “Master Settlement Agreement” has the same meaning as in § 26-57-260(5).
(f) “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer.
(g) “Participating manufacturer” has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments to the agreement.
(h) “Qualified escrow fund” has the same meaning as that term is defined in § 26-57-260(6).
(i) “Tobacco product manufacturer” has the same meaning as that term is defined in § 26-57-260(9).
(j)(1) “Units sold” means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or indirectly through a distributor, retailer, or similar intermediary during th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1302
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-1302. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-203. Definitions.
As used in this subchapter:
(1) “Alternative nicotine product” means:
(A) A product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means; and
(B) “Alternative nicotine product” does not include a:
(i) Tobacco product;
(ii) Vapor product;
(iii) Product that is a drug under 21 U.S.C. § 321(g)(1);
(iv) Product that is a device under 21 U.S.C. § 321(h); or
(v) Product that constitutes a combination drug, device, or biological product as described in 21 U.S.C. § 353(g);
(2) “Annual” or “annually” means the fiscal year from July 1 through the next June 30;
(3) “Brand family” means the same as defined in § 26-57-1302;
(4)(A) “Child-resistant packaging” means packaging that is designed or constructed to be:
(i) Significantly difficult for children under five (5) years of age to:
(a) Open; or
(b) Obtain a toxic or harmful amount of the substance contained therein within a reasonable time; and
(ii) Not difficult for an average adult to use properly.
(B) “Child-resistant packaging” does not mean packaging that children cannot open or obtain a toxic or harmful amount within a reasonable time when tested in accordance with the method described in 16 C.F.R. § 1700.20, as it existed on January 1, 2015;
(5) “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette;
(6) “Cigarette” means a cigarette as defined in § 26-57-260 that is subject to federal excise tax;
(7) “Cigarette inputs” means machinery or other component parts typically used in the manufacture of cigarettes, including without limitation tobacco, whether pr
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-203
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-203. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-260. Definitions.
As used in this section and § 26-57-261:
(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)(A) “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.
(B) Solely for the purposes of the definition of “affiliate”, the term:
(i) “Owns”, “is owned”, and “ownership” mean ownership of an equity interest, or the equivalent thereof, of ten percent (10%) or more; and
(ii) “Person” means an individual, partnership, committee, association, corporation, or any other organization or group of persons;
(3) “Allocable share” means the allocable share as that term is defined in the Master Settlement Agreement;
(4)(A) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;
(ii) 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
(iii) 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 (4)(A)(i) of this section.
(B) “Cigarette” includes “roll-your-own”, that is, any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-260
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-260. This identifies an authority to review, not proof of applicability.