Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-09 - Tobacco Product Manufacturers and Wholesalers Rules
Chapter 1320-09-01 - General Provisions
Section 1320-09-01-.02 - DEFINITIONS
Universal Citation: TN Comp Rules and Regs 1320-09-01-.02
Current through September 24, 2024
(1) As used in this Chapter, the following terms shall have these meanings:
(a) Attorney
General. The Office of the Tennessee Attorney General, including, but not
limited to, any attorney working on behalf of the Attorney General.
(b) Cigarette. Defined in Tenn. Code Ann.
§
47-31-102(4) as
amended. The term Cigarette includes RYO (roll-your-own) tobacco (0.09 ounces
of which constitutes one individual Cigarette) and those Cigarettes that,
despite being sold as little cigars, meet the definition of Cigarette set forth
in Tenn. Code Ann. §
47-31-102(4) as
amended. Under Tenn. Code Ann. §
47-31-102(4)
Cigarette also means any product that contains nicotine, is intended to be
burned or heated under ordinary conditions of use, and consists of or contains
the following:
1. Any roll of tobacco paper
wrapped in paper or in any substance not containing tobacco;
2. Tobacco, in any form, that is functional
in the product, and which, either 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
3. 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, as described in Tenn.
Code Ann. §
47-31-102(4)(A)(i)
as amended.
(c) Commissioner. The Commissioner of
Revenue, including, but not limited to, any employee working on behalf of the
Commissioner.
(d) Certificate. The
State's current, official form found at the Attorney General's website required
for filing under the Escrow Fund Act and/or these rules.
(e) Directory or State Directory. The
Directory of compliant Tobacco Product Manufacturers and Brands, as provided
for by Tenn. Code Ann. §
67-4-2602(b) as
amended and any rules and regulations promulgated thereunder.
(f) Escrow Fund Act or Tennessee Escrow Fund
Act. The Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, Tenn. Code
Ann. §§
47-31-101, et seq. as amended and
any rules and regulations promulgated thereunder.
(e) Non-Participating Manufacturer or NPM.
Any tobacco product manufacturer that is not a Participating
Manufacturer.
(h) Units Sold.
Defined by Tenn. Code. Ann §
47-31-102(10).
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.
Authority: T.C.A. § 4-4-103, § 47-31-102(10), § 67-1-102(a), § 67-4-2604(e) and § 2606(d).
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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