§ 26:901 As used in this Chapter, the following terms have the meaning ascribed to them in this Section, unless the context clearly indicates otherwise:
§ 26:901.1 A. The federal Further Consolidated Appropriations Act of 2020 (P.L. 116-94) raised the federal minimum age for sale of tobacco products from eighteen years old to twenty-one years o
§ 26:902 Permits
§ 26:903 Permit fees
§ 26:904 Permit terms
§ 26:905 Renewal of a permit
§ 26:906 A. Every person who sells or is about to engage in the business of selling at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving unstampe
§ 26:907.1 Commissioner’s examination of records
§ 26:908 Issuance of permit
§ 26:909 A. The commissioner may suspend a permit previously issued or may refuse to grant a permit if, after a hearing and by a preponderance of the evidence, it is proven that the permittee
§ 26:909.1 A. No manufacturer or wholesale dealer shall sell, offer to sell, or deliver any tobacco products to any retail dealer in this state, and no retail dealer in tobacco products shall b
§ 26:910 In order to prevent persons under twenty-one years of age from purchasing or receiving tobacco products, alternative nicotine products, or vapor products from vending machines, the s
§ 26:910.1 A. In order to prevent persons under twenty-one years of age from purchasing or receiving tobacco products, alternative nicotine products, or vapor products from self-service display
§ 26:911 A. No person, agent, associate, employee, representative, or servant of any person shall permit any of the following acts to be done on or about any premises which sells or offers fo
§ 26:912 Permits; necessity of display; penalties
§ 26:913 Violation
§ 26:914 Exceptions
§ 26:916 Suspensions or revocations
§ 26:917 A. Sale of tobacco products, alternative nicotine products, or vapor products to a person under twenty-one years of age by a retail dealer’s agent, associate, employee, representativ
§ 26:918 Civil penalties
§ 26:919 Administrative hearings
§ 26:919.1 Participation in hearing by video conference
§ 26:920 A. Decisions of the commissioner in withholding, suspending, or revoking permits are final and binding on all parties unless appealed in the manner provided by this Section and final
§ 26:921 Public records
§ 26:922 Powers of commissioner
§ 26:923 Additional powers of the commissioner
§ 26:924 A. The commissioner shall post on the website maintained by the office of alcohol and tobacco control the minimum wholesale and retail prices schedule of each cigarette brand within
§ 26:925 To the extent that they do not conflict, the provisions of this Chapter that provide for the regulation of tobacco products shall also apply to vapor products and alternative nicotin
§ 26:926 A. Beginning October 1, 2023, every vapor product manufacturer and alternative nicotine product manufacturer whose products are sold in this state, whether directly or through a whol

Terms Used In Louisiana Revised Statutes > Title 26 > Chapter 7 - Tobacco Products

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Alternative nicotine product: means any non-combustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means. See Louisiana Revised Statutes 26:901
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Brand family: has the meaning as set forth in La. See Louisiana Revised Statutes 26:901
  • Chambers: A judge's office.
  • Cigar: includes any roll of tobacco for smoking, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredients, where such roll has a wrapper made chiefly of tobacco. See Louisiana Revised Statutes 26:901
  • Cigarette: includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper, or any other material except where such wrapper is wholly or in greater part made of tobacco. See Louisiana Revised Statutes 26:901
  • Commissioner: means the commissioner of insurance of Louisiana or the commissioner, director, or superintendent of insurance in any other state. See Louisiana Revised Statutes 22:482
  • Commissioner: means the commissioner of alcohol and tobacco control. See Louisiana Revised Statutes 26:901
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Completed operations liability: means liability arising out of the installation, maintenance, or repair of any product at a site which is not owned or controlled by:

    (a)  Any person who performs that work. See Louisiana Revised Statutes 22:482

  • Conviction: A judgement of guilt against a criminal defendant.
  • Dealer: includes every person who manufactures or purchases cigars, cigarettes, or other tobacco products for distribution or resale in this state. See Louisiana Revised Statutes 26:901
  • directory: means the directory compiled by the attorney general under La. See Louisiana Revised Statutes 26:901
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Exporter license: means the stamping agent designation as set forth in La. See Louisiana Revised Statutes 26:901
  • Facility: means a part or portion of an establishment which is designed so as to impede a minor's access to a vending machine by walls or other separation in combination with signs designed to notify the public that persons under the age of eighteen are prohibited from the area. See Louisiana Revised Statutes 26:901
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Hazardous financial condition: means that, based on its present or reasonably anticipated financial condition, a risk retention group, although not yet financially impaired or insolvent, is unlikely to be able to:

    (a)  Meet obligations to policyholders with respect to known claims and reasonably anticipated claims. See Louisiana Revised Statutes 22:482

  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Insurance: means primary insurance, excess insurance, reinsurance, surplus lines insurance, and any other arrangement for shifting and distributing risk which is determined to be insurance under the laws of this state. See Louisiana Revised Statutes 22:482
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Liability: means legal liability for damages including costs of defense, legal costs and fees, and other claims expenses because of injuries to other persons, damage to their property, or other damage or loss to such other persons resulting from, or arising out of:

    (i)  Any business, whether profit or nonprofit, trade, product, services including professional services, premises, or operations. See Louisiana Revised Statutes 22:482

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Manufacturer: means anyone engaged in the manufacture, production, or foreign importation of tobacco products who sells to wholesalers. See Louisiana Revised Statutes 26:901
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any natural person, trustee, company, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 26:901
  • Personal property: All property that is not real property.
  • Personal risk liability: means liability for damages because of injury to any person, damage to property, or other loss or damage resulting from any personal, familial, or household responsibilities or activities, rather than from responsibilities or activities referred to in Paragraph (6) of this Section. See Louisiana Revised Statutes 22:482
  • Place of business: means the place where the tobacco orders, alternative nicotine products orders, or vapor products orders are received, or where the taxable tobacco articles are sold, or if sold by a retail dealer upon a railroad train or on or from any other vehicle, the vehicle on which or from which the taxable articles or alternative nicotine products or vapor products are sold by the retail dealer. See Louisiana Revised Statutes 26:901
  • Plan of operation or a feasibility study: means an analysis which presents the expected activities and results of a risk retention group including, at a minimum:

    (a)  The coverages, deductibles, coverage limits, rates, and rating classification systems for each line of insurance the group intends to offer. See Louisiana Revised Statutes 22:482

  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • 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.
  • Product liability: means the liability for personal injury and property damages arising from the manufacture, design, importation, distribution, packaging, labeling, lease, or sale of a product as defined and construed by the laws of this state. See Louisiana Revised Statutes 22:482
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 26:901
  • Purchasing group: means any group domiciled in any state which:

    (a)  Has as one of its purposes the purchase of liability insurance on a group basis. See Louisiana Revised Statutes 22:482

  • Replacement cost: means the cost per unit at which the merchandise sold or offered for sale could have been bought by the seller at any time within thirty days prior to the date of sale or the date upon which it is offered for sale by the seller if bought in the same quantity as the seller's last purchase of the merchandise. See Louisiana Revised Statutes 26:901
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retail dealer: includes every dealer other than a wholesale dealer, or manufacturer who sells or offers for sale cigars, cigarettes, other tobacco products, alternative nicotine products, or vapor products, irrespective of quantity or the number of sales. See Louisiana Revised Statutes 26:901
  • retail sale: means any transfer for valuable consideration, made in the ordinary course of trade or in the usual conduct of the seller's business, of title to tangible movable property to the purchaser. See Louisiana Revised Statutes 26:901
  • Risk retention group: means any corporation or other limited liability association formed under the laws of any state, Bermuda, or the Cayman Islands:

    (a)  Whose primary activity consists of assuming and spreading all, or any portion, of the liability exposure of its group members. See Louisiana Revised Statutes 22:482

  • Sales entity affiliate: means an entity that sells cigarettes that it acquires directly from a manufacturer or importer and is affiliated with that manufacturer or importer as established by documentation received directly from that manufacturer or importer to the satisfaction of the attorney general. See Louisiana Revised Statutes 26:901
  • Secretary: means the secretary of the Department of Revenue and includes any of his duly authorized assistants. See Louisiana Revised Statutes 26:901
  • Self-service display: means any display that contains tobacco products, alternative nicotine products, or vapor products, and is located in an area openly accessible to the retail dealer's customers and from which such customers can readily access tobacco products, alternative nicotine products, or vapor products without the assistance of a salesperson. See Louisiana Revised Statutes 26:901
  • sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 26:901
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Smokeless tobacco: means any finely cut, ground, powdered, or leaf tobacco that is intended to be placed in the oral or nasal cavity. See Louisiana Revised Statutes 26:901
  • Smoking tobacco: includes granulated, plug cut, crimp cut, ready rubbed, and any other kind and form of tobacco prepared in such manner as to be suitable for smoking in pipe or cigarette. See Louisiana Revised Statutes 26:901
  • Stamp: means the impression, device, stamp, label, or print manufactured or printed as prescribed by the secretary by the use of which the tax levied hereunder is paid. See Louisiana Revised Statutes 26:901
  • 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 26:901
  • State: means any state of the United States and the District of Columbia. See Louisiana Revised Statutes 22:482
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tobacco product: means any cigar, cigarette, smokeless tobacco, or smoking tobacco. See Louisiana Revised Statutes 26:901
  • Tobacconist: means any bona fide tobacco retailer engaged in receiving bulk smoking tobacco for the purpose of blending such tobacco for retail sale at a particular retail outlet where fifty percent or more of the total purchases for the preceding twelve months were purchases of tobacco products, excluding cigarettes. See Louisiana Revised Statutes 26:901
  • Trade discount: means any discount immediately recognized by a wholesale dealer from the manufacturer, importer, or sales entity affiliate or by a retail dealer from a manufacturer, importer, sales entity affiliate, or wholesale dealer. See Louisiana Revised Statutes 26:901
  • Trustee: A person or institution holding and administering property in trust.
  • Vapor product: includes any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. See Louisiana Revised Statutes 26:901
  • Vending machine: means any mechanical, electric, or electronic self-service device which, upon insertion of money, tokens, or any other form of payment, automatically dispenses tobacco products, alternative nicotine products, or vapor products. See Louisiana Revised Statutes 26:901
  • Vending machine operator: means any person who controls the use of one or more vending machines as to the supply of cigarettes or any tobacco products in the machine or the receipts from cigarettes vended through such machines. See Louisiana Revised Statutes 26:901
  • Wholesale dealer: means a dealer whose principal business is that of a wholesaler, who sells cigarettes, cigars, other tobacco products, vapor products, or alternative nicotine products to retail dealers for the purpose of resale, who is a bona fide wholesaler, and fifty percent of whose total tobacco, vapor, and alternative nicotine sales are to retail stores other than its own or those of its subsidiaries or parent companies within Louisiana. See Louisiana Revised Statutes 26:901
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.