§ 34:1451 Creation of Greater Krotz Springs Port Commission
§ 34:1456 Right to expropriate

Terms Used In Louisiana Laws > Revised Statutes > Title 34 > Chapter 10

  • 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 33:140.162
  • Days: means calendar days unless otherwise specified. See Louisiana Revised Statutes 33:140.162
  • directory: means the directory compiled by the attorney general under R. See Louisiana Revised Statutes 33:140.162
  • 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 33:140.162
  • Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Louisiana Revised Statutes 33:140.162
  • Package: means any pack or other container on which a stamp could be applied consistent with and as required by R. See Louisiana Revised Statutes 33:140.162
  • 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 33:140.162
  • Person: means any natural person, trustee, company, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 33:140.162
  • Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 33:140.162
  • Retailer: means "retail dealer" as provided in R. See Louisiana Revised Statutes 33:140.162
  • 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 33:140.162
  • 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 33:140.162
  • sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 33:140.162
  • Stamping agent: means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under R. See Louisiana Revised Statutes 33:140.162