South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-72

Definition of terms

Terms used in §§ 10-50-72 to 10-50-92 , inclusive, mean:

# (1)

"Brand family," all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including menthol, lights, kings, and 100s and 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;

# (2)

"Cigarette," the same meaning as in § 10-50B-4 ;

# (3)

"Master Settlement Agreement," the same meaning as in subdivision 10-50B-3(4);

# (4)

"Nonparticipating manufacturer," any tobacco product manufacturer that is not a participating manufacturer;

# (5)

"Participating manufacturer," the same meaning as that term is defined in section II(jj) of the Master Settlement Agreement as of January 1, 2003;

# (6)

"Qualified escrow fund," the same meaning as in subdivision 10-50B-3(5);

# (7)

"Tobacco product manufacturer," the same meaning as in § 10-50B-5 ; and

# (8)

"Units sold," the same meaning as in § 10-50B-6 .

Last amended: Source: SL 2003, ch 74 , § 1.

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