Terms Used In Louisiana Revised Statutes > Title 25 > Chapter 5-H - Louisiana Delta Music Museum

• Adjusted for inflation: means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• 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. See Louisiana Revised Statutes 13:5062
• Allocable share: means allocable share as that term is defined in the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Brand family: means all styles of cigarettes sold under the same trade mark 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. See Louisiana Revised Statutes 13:5072
• cigarette: includes "roll-your-own" i. See Louisiana Revised Statutes 13:5062
• Commissioner: means the commissioner of alcohol and tobacco control. See Louisiana Revised Statutes 13:5072
• Committee membership: Legislators are assigned to specific committees by their party. Seniority, regional balance, and political philosophy are the most prominent factors in the committee assignment process.
• Days: means calendar days unless otherwise specified. See Louisiana Revised Statutes 13:5072
• directory: means the directory compiled by the attorney general under La. See Louisiana Revised Statutes 13:5072
• Donor: The person who makes a gift.
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Importer: means any person in the United States to whom non-tax-paid cigarettes manufactured in a foreign country are shipped or consigned, any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse, and any person who smuggles or otherwise unlawfully brings cigarettes into the United States. See Louisiana Revised Statutes 13:5072
• Inter vivos: Transfer of property from one living person to another living person.
• 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. See Louisiana Revised Statutes 13:5062
• Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Louisiana Revised Statutes 13:5072
• Package: means any pack or other container on which a stamp could be applied consistent with and as required by La. See Louisiana Revised Statutes 13:5072
• Participating manufacturer: has the meaning given that term in section II (jj) of the Master Settlement Agreement and all amendments thereto. See Louisiana Revised Statutes 13:5072
• person: means an individual, partnership, committee, association, corporation, or any other organization or group of persons. See Louisiana Revised Statutes 13:5062
• Person: means any natural person, trustee, company, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 13:5072
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 13:5072
• Released claims: means released claims as that term is defined in the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• Releasing parties: means releasing parties as that term is defined in the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• Retailer: means "retail dealer" as provided in La. See Louisiana Revised Statutes 13:5072
• Secretary: means the head of the Department of Revenue, which is the agency responsible for collection of the excise tax on cigarettes. See Louisiana Revised Statutes 13:5072
• sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 13:5072
• Stamping agent: means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under La. See Louisiana Revised Statutes 13:5072
• subscriber: means the participant or policyholder; "attorney-in-fact" means the representative of the subscribers through whom reciprocal insurance is exchanged; and "reciprocal insurer" means the organization or group of all the subscribers. See Louisiana Revised Statutes 22:161
• Tobacco product manufacturer: means an entity that after July 1, 1999, directly, and not exclusively through any affiliate:

  (a)  Manufactures 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 subsection 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). See Louisiana Revised Statutes 13:5062

• 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. See Louisiana Revised Statutes 13:5062