Terms Used In Indiana Code > Title 24 > Article 3 - Tobacco Products

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• 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. See Indiana Code 24-3-3-3
• allocable share: means Allocable Share as that term is defined in the Master Settlement Agreement. See Indiana Code 24-3-3-4
• Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
• Basic cost of cigarettes: shall mean the invoice cost of cigarettes to the retailer or distributor, as the case may be, or the replacement cost of cigarettes to the retailer or distributor, as the case may be, within thirty (30) days prior to the date of sale, in the quantity last purchased, whichever is the lower, less all trade discounts and customary discounts for cash, plus the cost at full face value of any stamps which may be required by IC 6-7-1, if not included by the manufacturer in his selling price to the distributor. See Indiana Code 24-3-2-2
• brand family: means cigarettes that are:

  Indiana Code 24-3-5.4-1

• child resistant packaging: means packaging that:

  Indiana Code 24-3-7-2

• cigarette: includes "roll-your-own" tobacco (i. See Indiana Code 24-3-3-5
• cigarette: has the meaning set forth in IC 6-7-1-2. See Indiana Code 24-3-5-0.1
• Cigarette: shall mean and include any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material; provided the definition in this paragraph shall not be construed to include cigars. See Indiana Code 24-3-2-2
• cigarette: has the meaning set forth in IC 24-3-2-2(a). See Indiana Code 24-3-4-2
• commission: means the alcohol and tobacco commission created by Indiana Code 24-3-5.4-3
• commission: refers to the alcohol and tobacco commission created by Indiana Code 24-3-6-1
• commission: refers to the alcohol and tobacco commission created by Indiana Code 24-3-5-0.3
• commission: refers to the Dr. See Indiana Code 4-23-24.1-1
• commission: refers to the alcohol and tobacco commission created by Indiana Code 24-3-7-3
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Conviction: A judgement of guilt against a criminal defendant.
• Cost to the distributor: shall mean the basic cost of cigarettes to the distributor, plus the cost of doing business by the distributor as evidenced by the standards and methods of accounting regularly employed by him in his allocation of overhead costs and expenses, paid or incurred, and must include without limitation labor costs (including salaries of executives and officers), rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of licenses, taxes, insurance, and advertising. See Indiana Code 24-3-2-2
• Cost to the retailer: shall mean the basic cost of cigarettes to the retailer, plus the cost of doing business by the retailer as evidenced by the standards and methods of accounting regularly employed by him in his allocation of overhead costs and expenses paid or incurred and must include without limitation labor (including salaries of executives and officers), rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of licenses, taxes, insurance, and advertising; however, any retailer who, in connection with the retailer's purchase, receives not only the discounts ordinarily allowed upon purchases by a retailer, but also, in whole or in part, discounts ordinarily allowed on purchases by a distributor shall, in determining costs to the retailer pursuant to this section, add the cost to the distributor, as defined in paragraph (j), to the basic cost of cigarettes to said retailer as well as the cost of doing business by the retailer. See Indiana Code 24-3-2-2
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• delivery sale: means a transaction for the purchase of tobacco products in which an offer to purchase tobacco products is made:

  Indiana Code 24-3-5-1

• department: means the department of state revenue. See Indiana Code 24-3-5.4-4
• department: refers to the department of state revenue. See Indiana Code 24-3-4-3
• Department: shall mean the alcohol and tobacco commission or its duly authorized assistants and employees. See Indiana Code 24-3-2-2
• distributor: means a person that:

  Indiana Code 24-3-5.4-5

• distributor: means a distributor (as defined in IC 6-7-1-6) that holds a registration certificate issued under IC 6-7-1-16. See Indiana Code 24-3-6-2
• distributor: includes the following:

  Indiana Code 24-3-5-1.5

• Distributor: shall mean and include every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases for resale cigarettes from a manufacturer of cigarettes or from a wholesaler, jobber, or distributor outside the state of Indiana who is not a distributor holding a registration certificate issued under the provisions of IC 6-7-1. See Indiana Code 24-3-2-2
• electronic cigarette: means a device that is capable of providing an inhalable dose of nicotine by delivering a vaporized solution. See Indiana Code 24-3-7-4
• electronic delivery device: means any product that:

  Indiana Code 24-3-7-5

• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Executor: A male person named in a will to carry out the decedent
• Fiduciary: A trustee, executor, or administrator.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• importer: means a person that imports, other than for personal consumption, one (1) or more brand families of a nonparticipating manufacturer. See Indiana Code 24-3-5.4-5.5
• importer: means a person that brings cigarettes into the United States for sale or distribution. See Indiana Code 24-3-6-3
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• law enforcement officer: has the meaning set forth in Indiana Code 24-3-4-5
• licensed: means holding a license issued under section 9 of this chapter. See Indiana Code 24-3-6-4
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• manufacturer: means a person who manufactures a product made from tobacco that is made for smoking or chewing, including snuff. See Indiana Code 24-3-4-6
• manufacturer: means a person that manufactures or otherwise produces cigarettes to be sold in the United States. See Indiana Code 24-3-6-5
• Master Settlement Agreement: means the settlement agreement (and related documents) entered into on November 23, 1998, by the state and leading United States tobacco product manufacturers. See Indiana Code 24-3-3-6
• master settlement agreement: has the meaning set forth in IC 24-3-3-6. See Indiana Code 24-3-5.4-6
• merchant: means a person or an entity that engages in the selling of tobacco products by delivery sale. See Indiana Code 24-3-5-2
• newly qualified nonparticipating manufacturer: means a nonparticipating manufacturer:

  Indiana Code 24-3-5.4-6.5

• nicotine liquid container: means a bottle or other container that:

  Indiana Code 24-3-7-6

• nonparticipating manufacturer: means a tobacco product manufacturer that is not a participating manufacturer. See Indiana Code 24-3-5.4-7
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• participating manufacturer: has the meaning set forth in IC 24-3-3-12(1). See Indiana Code 24-3-5.4-8
• person: means an individual, partnership, committee, association, corporation, or any other organization or group of persons. See Indiana Code 24-3-3-3
• person: has the meaning set forth in IC 24-3-2-2(b). See Indiana Code 24-3-4-7
• person: has the meaning set forth in IC 6-7-1-4. See Indiana Code 24-3-6-6
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• qualified escrow fund: has the meaning set forth in IC 24-3-3-7. See Indiana Code 24-3-5.4-9
• Registration certificate: refers to the registration certificate issued to cigarette distributors by the department of state revenue under IC 6-7-1-16. See Indiana Code 24-3-2-2
• released claims: means Released Claims as that term is defined in the Master Settlement Agreement. See Indiana Code 24-3-3-8
• releasing parties: means Releasing Parties as that term is defined in the Master Settlement Agreement. See Indiana Code 24-3-3-9
• retailer: means a person that sells cigarettes to a consumer. See Indiana Code 24-3-6-7
• Retailer: shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes to consumers or to any person for any purpose other than resale, irrespective of quantity or amount or the number of sales. See Indiana Code 24-3-2-2
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• stamp: has the meaning set forth in IC 6-7-1-9. See Indiana Code 24-3-6-8
• stamping agent: means a person that may affix a stamp to a package of cigarettes under IC 6-7-1-15. See Indiana Code 24-3-5.4-10
• tobacco product manufacturer: has the meaning set forth in IC 24-3-3-10. See Indiana Code 24-3-5.4-11
• tobacco product manufacturer: means an entity that after June 30, 1999, directly (and not exclusively through any affiliate):

  Indiana Code 24-3-3-10

• Trustee: A person or institution holding and administering property in trust.
• units sold: has the meaning set forth in IC 24-3-3-11. See Indiana Code 24-3-5.4-12
• units sold: means the number of individual cigarettes sold in Indiana by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) during the year in question. See Indiana Code 24-3-3-11