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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>80628</law_id><section_number>3.2-4204</section_number><catch_line>Definitions</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>2.2-3705.3</reference><reference>3.2-4203</reference><reference>58.1-1000</reference><reference>58.1-3</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="3.2">Agriculture, Animal Care, and Food</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Production and Sale of Agricultural Products</unit><unit label="chapter" level="3" order_by="1" identifier="42">Implementation of Tobacco Master Settlement Agreement</unit><unit label="article" level="4" order_by="1" identifier="3">Enforcement of Requirements for Tobacco Product Manufacturers</unit></structure><text>
						<section><p>As used in this article:
		&#x201C;<span class="dictionary">Brand family</span>&#x201D; 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, &#x201C;menthol,&#x201D; &#x201C;lights,&#x201D; &#x201C;kings,&#x201D; and &#x201C;100s&#x201D; 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.
		&#x201C;<span class="dictionary">Commissioner</span>&#x201D; means the Tax <span class="dictionary">Commissioner</span> of the <span class="dictionary">Department</span> of Taxation.
		&#x201C;<span class="dictionary">Nonparticipating manufacturer</span>&#x201D; means any tobacco product manufacturer that is not a participating manufacturer.
		&#x201C;Participating manufacturer&#x201D; shall have the meaning provided in section II (jj) of the Master <span class="dictionary">Settlement</span> Agreement.
		&#x201C;<span class="dictionary">Stamping agent</span>&#x201D; means (i) a person who is authorized by the Tax <span class="dictionary">Commissioner</span> pursuant to &#xA7;&#xA0;<a class="law" title="Qualification for permit to affix Virginia revenue stamps; penalty" href="/58.1-1011/">58.1-1011</a> to affix Virginia tax stamps to packages, packs, cartons, or other containers of cigarettes; or (ii) any person who is required to pay the excise tax imposed on cigarettes pursuant to &#xA7;&#xA0;<a class="law" title="Tax levied; rate" href="/58.1-1001/">58.1-1001</a>.
		Terms defined in &#xA7;&#xA0;<a class="law" title="Definitions" href="/3.2-4200/">3.2-4200</a> shall have the same meaning when used in this article.</p></section></text><history>2003, c. 798, &#xA7; 3.1-336.3; 2004, c. 1029; 2006, c. 674; 2008, c. 860.</history><metadata></metadata></law>
