{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-4200.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-4200.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-4200.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-4200.html"}],"law_id":80296,"edition_id":1,"section_id":80296,"structure_id":13951,"section_number":"3.2-4200","catch_line":"Definitions","history":"1999, cc. 714, 754, \u00a7 3.1-336.1; 2008, c. 860.","full_text":"As used in this article:\n\t\t“Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement.\n\t\t“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. Solely for purposes of this definition, the terms “owns,” “is owned,” and “ownership” mean ownership of an equity interest, or the equivalent thereof, of 10 percent or more, and the term “person” means an individual, partnership, committee, association, corporation or any other organization or group of persons.\n\t\t“Allocable share” means Allocable Share as that term is defined in the Master Settlement Agreement.\n\t\t“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, 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; or (iii) 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 described in clause (i) of this definition. The term “cigarette” includes “roll-your-own” tobacco, which means any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”\n\t\t“Master Settlement Agreement” means the settlement agreement and related documents entered into on November 23, 1998, by the Commonwealth and leading United States tobacco product manufacturers.\n\t\t“Qualified escrow fund” means an escrow arrangement with a federally or state-chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least $1 billion where such arrangement requires that such financial institution hold the escrowed funds’ principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing or directing the use of the funds’ principal except as consistent with subsection B of \u00a7 3.2-4201.\n\t\t“Released claims” means Released Claims as that term is defined in the Master Settlement Agreement.\n\t\t“Releasing parties” means Releasing Parties as that term is defined in the Master Settlement Agreement.\n\t\t“Tobacco product manufacturer” means an entity that after the date of enactment of this act directly (and not exclusively through any affiliate):\n\n1\n\nManufactures 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);2\n\nIs 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; or3\n\nBecomes a successor of an entity described in subdivision 1 or 2 of this definition.\n\t\t\tThe term “Tobacco Product Manufacturer” shall not include an affiliate of a tobacco product manufacturer unless such affiliate itself falls within any of subdivisions 1, 2, and 3 of this definition.\n\t\t\t“Units sold” means the number of individual cigarettes sold in the Commonwealth 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 Commonwealth on packs (or “roll-your-own” tobacco containers) bearing the excise tax stamp of the Commonwealth.","order_by":null,"text":{"0":{"id":287445,"text":"As used in this article:\n\t\t“Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement.\n\t\t“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. Solely for purposes of this definition, the terms “owns,” “is owned,” and “ownership” mean ownership of an equity interest, or the equivalent thereof, of 10 percent or more, and the term “person” means an individual, partnership, committee, association, corporation or any other organization or group of persons.\n\t\t“Allocable share” means Allocable Share as that term is defined in the Master Settlement Agreement.\n\t\t“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, 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; or (iii) 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 described in clause (i) of this definition. The term “cigarette” includes “roll-your-own” tobacco, which means any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”\n\t\t“Master Settlement Agreement” means the settlement agreement and related documents entered into on November 23, 1998, by the Commonwealth and leading United States tobacco product manufacturers.\n\t\t“Qualified escrow fund” means an escrow arrangement with a federally or state-chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least $1 billion where such arrangement requires that such financial institution hold the escrowed funds’ principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing or directing the use of the funds’ principal except as consistent with subsection B of \u00a7 3.2-4201.\n\t\t“Released claims” means Released Claims as that term is defined in the Master Settlement Agreement.\n\t\t“Releasing parties” means Releasing Parties as that term is defined in the Master Settlement Agreement.\n\t\t“Tobacco product manufacturer” means an entity that after the date of enactment of this act directly (and not exclusively through any affiliate):","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":287446,"text":"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);","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":287447,"text":"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","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":287448,"text":"Becomes a successor of an entity described in subdivision 1 or 2 of this definition.\n\t\t\tThe term “Tobacco Product Manufacturer” shall not include an affiliate of a tobacco product manufacturer unless such affiliate itself falls within any of subdivisions 1, 2, and 3 of this definition.\n\t\t\t“Units sold” means the number of individual cigarettes sold in the Commonwealth 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 Commonwealth on packs (or “roll-your-own” tobacco containers) bearing the excise tax stamp of the Commonwealth.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":13951,"edition_id":1,"name":"Requirements for Tobacco Product Manufacturers","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13950,"metadata":{},"date_created":"2026-06-26 03:46:24","date_modified":"2026-06-26 03:46:24","permalink":{"id":196257,"object_type":"structure","relational_id":13951,"identifier":"1","token":"3.2\/III\/42\/1","url":"\/3.2\/III\/42\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13950,"edition_id":1,"name":"Implementation of Tobacco Master Settlement Agreement","identifier":"42","label":"chapter","depth":3,"order_by":1,"parent_id":13102,"metadata":{},"date_created":"2026-06-26 03:46:24","date_modified":"2026-06-26 03:46:24","permalink":{"id":196255,"object_type":"structure","relational_id":13950,"identifier":"42","token":"3.2\/III\/42","url":"\/3.2\/III\/42\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13102,"edition_id":1,"name":"Production and Sale of Agricultural Products","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:44:17","date_modified":"2026-06-26 03:44:17","permalink":{"id":195443,"object_type":"structure","relational_id":13102,"identifier":"III","token":"3.2\/III","url":"\/3.2\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80296,"structure_id":13951,"section_number":"3.2-4200","catch_line":"Definitions","url":"\/3.2-4200\/","token":"3.2\/III\/42\/1\/3.2-4200","metadata":false},{"id":55010,"structure_id":13951,"section_number":"3.2-4201","catch_line":"Requirements on tobacco product manufacturers; escrow of funds; civil penalties for violations","url":"\/3.2-4201\/","token":"3.2\/III\/42\/1\/3.2-4201","metadata":false}],"next_section":{"id":55010,"structure_id":13951,"section_number":"3.2-4201","catch_line":"Requirements on tobacco product manufacturers; escrow of funds; civil penalties for violations","url":"\/3.2-4201\/","token":"3.2\/III\/42\/1\/3.2-4201","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-4200\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapters 714<\/a> and 754<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2008, chapter 860<\/a>.<\/p>","references":[{"id":66660,"section_number":"18.2-246.6","catch_line":"Definitions","order_by":null,"url":"\/18.2-246.6\/"},{"id":65388,"section_number":"19.2-245.01","catch_line":"Offenses involving reports or statements concerning cigarette sales or stamping","order_by":null,"url":"\/19.2-245.01\/"},{"id":77912,"section_number":"2.2-3705.3","catch_line":"(Effective July 1, 2026) Exclusions to application of chapter; records relating to administrative investigations","order_by":null,"url":"\/2.2-3705.3\/"},{"id":73168,"section_number":"2.2-509.1","catch_line":"Powers of investigators; enforcement of certain tobacco laws","order_by":null,"url":"\/2.2-509.1\/"},{"id":65112,"section_number":"3.2-4203","catch_line":"Withdrawal of escrow funds assigned and contributed to the Commonwealth","order_by":null,"url":"\/3.2-4203\/"},{"id":80628,"section_number":"3.2-4204","catch_line":"Definitions","order_by":null,"url":"\/3.2-4204\/"},{"id":56853,"section_number":"3.2-4205","catch_line":"Certifications","order_by":null,"url":"\/3.2-4205\/"},{"id":76149,"section_number":"3.2-4206","catch_line":"Directory of cigarettes approved for stamping and sale","order_by":null,"url":"\/3.2-4206\/"},{"id":84065,"section_number":"3.2-4206.1","catch_line":"Bond requirement for newly qualified and elevated-risk nonparticipating manufacturers","order_by":null,"url":"\/3.2-4206.1\/"},{"id":77004,"section_number":"3.2-4208","catch_line":"Agent for service of process","order_by":null,"url":"\/3.2-4208\/"},{"id":81710,"section_number":"3.2-4209","catch_line":"Reporting of information","order_by":null,"url":"\/3.2-4209\/"},{"id":63368,"section_number":"3.2-4209.1","catch_line":"Additional information required","order_by":null,"url":"\/3.2-4209.1\/"},{"id":78269,"section_number":"3.2-4210","catch_line":"Escrow fund information","order_by":null,"url":"\/3.2-4210\/"},{"id":67252,"section_number":"3.2-4211","catch_line":"Quarterly escrow payments by certain nonparticipating manufacturers","order_by":null,"url":"\/3.2-4211\/"},{"id":63930,"section_number":"3.2-4215","catch_line":"Submission to jurisdiction of the Commonwealth; pleadings in English sufficient","order_by":null,"url":"\/3.2-4215\/"},{"id":78748,"section_number":"3.2-4215.1","catch_line":"Authority of Attorney General; audit and investigation","order_by":null,"url":"\/3.2-4215.1\/"},{"id":81168,"section_number":"3.2-4216","catch_line":"Recovery of costs and fees by Attorney General","order_by":null,"url":"\/3.2-4216\/"},{"id":61847,"section_number":"3.2-4218","catch_line":"Conflicts","order_by":null,"url":"\/3.2-4218\/"},{"id":77273,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"},{"id":54770,"section_number":"58.1-1003.3","catch_line":"Roll-your-own cigarette machines","order_by":null,"url":"\/58.1-1003.3\/"},{"id":69294,"section_number":"58.1-1008.1","catch_line":"Monthly reports of tobacco product manufacturers","order_by":null,"url":"\/58.1-1008.1\/"},{"id":55618,"section_number":"58.1-1034","catch_line":"Records to be kept; filing with Department","order_by":null,"url":"\/58.1-1034\/"}],"refers_to":[{"id":55010,"section_number":"3.2-4201","catch_line":"Requirements on tobacco product manufacturers; escrow of funds; civil penalties for violations","order_by":null,"url":"\/3.2-4201\/"}],"permalink":{"id":196259,"object_type":"law","relational_id":80296,"identifier":"3.2-4200","token":"3.2\/III\/42\/1\/3.2-4200","url":"\/3.2-4200\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-4200\/","token":"3.2\/III\/42\/1\/3.2-4200","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-4200","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this article:\n\t\t“Adjusted for inflation<\/span>” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement<\/span>.\n\t\t“Affiliate<\/span>” means a person<\/span> who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership<\/span> or control with, another person<\/span>. Solely for purposes of this definition, the terms “owns,” “is owned,” and “ownership<\/span>” mean ownership<\/span> of an equity<\/span> interest, or the equivalent thereof, of 10 percent or more, and the term “person<\/span>” means an individual, partnership, committee, association, corporation or any other organization or group of persons<\/span>.\n\t\t“Allocable share<\/span>” means Allocable Share<\/span> as that term is defined in the Master Settlement Agreement<\/span>.\n\t\t“Cigarette<\/span>” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, which, because of its appearance<\/span>, 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<\/span>; or (iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance<\/span>, 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<\/span> described in clause (i) of this definition. The term “cigarette<\/span>” includes “roll-your-own<\/span>” tobacco, which means any tobacco which, because of its appearance<\/span>, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes<\/span>. For purposes of this definition of “cigarette<\/span>,” 0.09 ounces of “roll-your-own<\/span>” tobacco shall constitute one individual “cigarette<\/span>.”\n\t\t“Master Settlement Agreement<\/span>” means the settlement agreement and related documents entered into on November 23, 1998, by the Commonwealth and leading United States tobacco product manufacturers<\/span>.\n\t\t“Qualified escrow fund<\/span>” means an escrow arrangement with a federally or state-chartered financial institution having no affiliation with any tobacco product manufacturer<\/span> and having assets<\/span> of at least $1 billion where such arrangement requires that such financial institution hold the escrowed funds’ principal for the benefit of releasing parties<\/span> and prohibits the tobacco product manufacturer<\/span> placing the funds into escrow from using, accessing or directing the use of the funds’ principal except as consistent with subsection B of \u00a7 3.2-4201<\/a>.\n\t\t“Released claims<\/span>” means Released Claims<\/span> as that term is defined in the Master Settlement Agreement<\/span>.\n\t\t“Releasing parties<\/span>” means Releasing Parties<\/span> as that term is defined in the Master Settlement Agreement<\/span>.\n\t\t“Tobacco product manufacturer<\/span>” means an entity that after the date of enactment of this act directly (and not exclusively through any affiliate<\/span>):<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Manufactures cigarettes<\/span> anywhere that such manufacturer intends to be sold in the United States, including cigarettes<\/span> 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<\/span>) that will be responsible for the payments under the Master Settlement Agreement<\/span> with respect to such cigarettes<\/span> as a result of the provisions of subsection II (mm) of the Master Settlement Agreement<\/span> and that pays the taxes specified in subsection II (z) of the Master Settlement Agreement<\/span>, and provided that the manufacturer of such cigarettes<\/span> does not market or advertise such cigarettes<\/span> in the United States); <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Is the first purchaser anywhere for resale in the United States of cigarettes<\/span> manufactured anywhere that the manufacturer does not intend to be sold in the United States; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Becomes a successor of an entity described in subdivision 1 or 2 of this definition.\n\t\t\tThe term “Tobacco Product Manufacturer<\/span>” shall not include an affiliate<\/span> of a tobacco product manufacturer<\/span> unless such affiliate<\/span> itself falls within any of subdivisions 1, 2, and 3 of this definition.\n\t\t\t“Units sold<\/span>” means the number of individual cigarettes<\/span> sold in the Commonwealth by the applicable tobacco product manufacturer<\/span>, 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 Commonwealth on packs (or “roll-your-own<\/span>” tobacco containers) bearing the excise tax stamp of the Commonwealth. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 3.2-4200)\n\nAs used in this article:\n\t\t“Adjusted for inflation” means increased in accordance with the\nformula for inflation adjustment set forth in Exhibit C to the Master Settlement\nAgreement.\n\t\t“Affiliate” means a person who directly or indirectly owns or\ncontrols, is owned or controlled by, or is under common ownership or control\nwith, another person. Solely for purposes of this definition, the terms\n“owns,” “is owned,” and “ownership” mean\nownership of an equity interest, or the equivalent thereof, of 10 percent or\nmore, and the term “person” means an individual, partnership,\ncommittee, association, corporation or any other organization or group of\npersons.\n\t\t“Allocable share” means Allocable Share as that term is defined in\nthe Master Settlement Agreement.\n\t\t“Cigarette” means any product that contains nicotine, is intended\nto be burned or heated under ordinary conditions of use, and consists of or\ncontains (i) any roll of tobacco wrapped in paper or in any substance not\ncontaining tobacco; (ii) tobacco, in any form, that is functional in the\nproduct, which, because of its appearance, the type of tobacco used in the\nfiller, or its packaging and labeling, is likely to be offered to, or purchased\nby, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any\nsubstance containing tobacco which, because of its appearance, the type of\ntobacco used in the filler, or its packaging and labeling, is likely to be\noffered to, or purchased by, consumers as a cigarette described in clause (i) of\nthis definition. The term “cigarette” includes\n“roll-your-own” tobacco, which means any tobacco which, because of\nits appearance, type, packaging, or labeling is suitable for use and likely to\nbe offered to, or purchased by, consumers as tobacco for making cigarettes. For\npurposes of this definition of “cigarette,” 0.09 ounces of\n“roll-your-own” tobacco shall constitute one individual\n“cigarette.”\n\t\t“Master Settlement Agreement” means the settlement agreement and\nrelated documents entered into on November 23, 1998, by the Commonwealth and\nleading United States tobacco product manufacturers.\n\t\t“Qualified escrow fund” means an escrow arrangement with a\nfederally or state-chartered financial institution having no affiliation with\nany tobacco product manufacturer and having assets of at least $1 billion where\nsuch arrangement requires that such financial institution hold the escrowed\nfunds’ principal for the benefit of releasing parties and prohibits the\ntobacco product manufacturer placing the funds into escrow from using, accessing\nor directing the use of the funds’ principal except as consistent with\nsubsection B of \u00a7 3.2-4201.\n\t\t“Released claims” means Released Claims as that term is defined in\nthe Master Settlement Agreement.\n\t\t“Releasing parties” means Releasing Parties as that term is\ndefined in the Master Settlement Agreement.\n\t\t“Tobacco product manufacturer” means an entity that after the date\nof enactment of this act directly (and not exclusively through any affiliate):\n\n1. Manufactures cigarettes anywhere that such manufacturer intends to be sold in\nthe United States, including cigarettes intended to be sold in the United States\nthrough an importer (except where such importer is an original participating\nmanufacturer (as that term is defined in the Master Settlement Agreement) that\nwill be responsible for the payments under the Master Settlement Agreement with\nrespect to such cigarettes as a result of the provisions of subsection II (mm)\nof the Master Settlement Agreement and that pays the taxes specified in\nsubsection II (z) of the Master Settlement Agreement, and provided that the\nmanufacturer of such cigarettes does not market or advertise such cigarettes in\nthe United States);\n\n2. Is the first purchaser anywhere for resale in the United States of cigarettes\nmanufactured anywhere that the manufacturer does not intend to be sold in the\nUnited States; or\n\n3. Becomes a successor of an entity described in subdivision 1 or 2 of this\ndefinition.\n\t\t\tThe term “Tobacco Product Manufacturer” shall not include an\naffiliate of a tobacco product manufacturer unless such affiliate itself falls\nwithin any of subdivisions 1, 2, and 3 of this definition.\n\t\t\t“Units sold” means the number of individual cigarettes sold in\nthe Commonwealth by the applicable tobacco product manufacturer, whether\ndirectly or through a distributor, retailer or similar intermediary or\nintermediaries, during the year in question, as measured by excise taxes\ncollected by the Commonwealth on packs (or “roll-your-own” tobacco\ncontainers) bearing the excise tax stamp of the Commonwealth.\n\nHISTORY: 1999, cc. 714, 754, \u00a7 3.1-336.1; 2008, c. 860.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}