Kansas Statutes 50-6a07. Additional definitions
Terms Used In Kansas Statutes 50-6a07
- Act: means the provisions of Kan. See Kansas Statutes 50-6a07
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Dependent: A person dependent for support upon another.
- Director: means the director of taxation. See Kansas Statutes 50-6a07
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- Indian tribe: means any Indian tribe, band, nation or other organized group or community that is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians under the laws of the United States. See Kansas Statutes 50-6a07
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Non-participating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Kansas Statutes 50-6a07
- Participating manufacturer: has the meaning given that term in Kan. See Kansas Statutes 50-6a07
- 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 an individual, partnership, committee, association, corporation or any other organization or group of persons. See Kansas Statutes 50-6a02
- 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.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
- Tobacco product manufacturer: means an entity that after the date of enactment of this act directly (and not exclusively through any affiliate):
(1) 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 subsections 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);
(2) is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or
(3) becomes a successor of an entity described in paragraph (1) or (2). See Kansas Statutes 50-6a02
As used in this act:
(a) “Act” means the provisions of Kan. Stat. Ann. §§ 50-6a01 through 50-6a06, and amendments thereto, and the provisions of Kan. Stat. Ann. 2023 Supp. 50-6a07 through 50-6a21, and amendments thereto.
(b) “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, similar to or identifiable with a previously known brand of cigarettes.
(c) “Cigarette” has the same meaning given that term in Kan. Stat. Ann. § 50-6a02(d), and amendments thereto.
(d) “Director” means the director of taxation.
(e) “Indian tribe” means any Indian tribe, band, nation or other organized group or community that is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians under the laws of the United States.
(f) “Master settlement agreement” has the same meaning given that term in Kan. Stat. Ann. § 50-6a02(e), and amendments thereto.
(g) “Non-participating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer.
(h) “Participating manufacturer” has the meaning given that term in Kan. Stat. Ann. § 50-6a02(i)(1), and amendments thereto.
(i) “Qualified escrow fund” has the same meaning given that term in Kan. Stat. Ann. § 50-6a02(f), and amendments thereto.
(j) “Resident agent” means a domestic corporation, a domestic limited partnership, a domestic limited liability company or a domestic business trust or a foreign corporation, a foreign limited partnership, a foreign limited liability company or a foreign business trust authorized to transact business in this state, and which is generally open during regular business hours to accept service of process on behalf of a non-participating manufacturer.
(k) “Retail dealer” has the same meaning given that term in Kan. Stat. Ann. § 79-3301, and amendments thereto.
(l) “Stamping agent” means a person who is authorized to affix tax indicia to packages of cigarettes pursuant to Kan. Stat. Ann. § 79-3311, and amendments thereto, or any person who is required to pay the tax on the privilege of selling or dealing in roll-your-own tobacco products pursuant to Kan. Stat. Ann. § 79-3371, and amendments thereto.
(m) “Tax indicia” has the same meaning given that term in Kan. Stat. Ann. § 79-3301, and amendments thereto.
(n) “Tobacco product manufacturer” has the same meaning given that term in Kan. Stat. Ann. § 50-6a02(i), and amendments thereto.
(o) “Qualified tribal land” means:
(1) All land within the borders of this state that is within the limits of any Indian reservation under the jurisdiction of the United States, notwithstanding the issuance of any patent, including rights-of-way running through the reservation;
(2) all dependent Indian communities within the borders of this state;
(3) all Indian allotments within the borders of this state, the Indian titles to which have not been extinguished, including rights-of-way running through such allotments; and
(4) any lands within the borders of this state, the title to which is either held in trust by the United States for the benefit of any Indian tribe or individual, or held by any Indian tribe or individual subject to restriction by the United States against alienation, and over which an Indian tribe exercises governmental power.
(p) “Units sold” has the same meaning given that term in Kan. Stat. Ann. § 50-6a02(j), and amendments thereto.
(q) “Vending machine operator” has the same meaning given that term in Kan. Stat. Ann. § 79-3301, and amendments thereto.