For the purposes of this chapter, unless otherwise indicated, the following terms shall have the meanings respectively ascribed to them by this section: (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, but not limited to, menthol, lights, kings, and 100s 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. (2) CIGARETTE. As defined under subdivision (4) of Section 6-12-2. (3) COMMISSIONER. The Commissioner for the Department of Revenue for the State of Alabama. (4) DISTRIBUTOR. A person, wherever resident or located, who purchases non-tax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes. (5) IMPORTER. As defined under subdivision (5) of Section 6-12-2. (6) MASTER SETTLEMENT AGREEMENT. The tobacco Master Settlement Agreement as defined under subdivision (6) of Section 6-12-2. (7) NON-PARTICIPATING MANUFACTURER. Any tobacco product manufacturer that is not a participating manufacturer. (8) PARTICIPATING MANUFACTURER. As defined in Section II(jj) of the Master Settlement Agreement, and all amendments thereto. (9) QUALIFIED ESCROW FUND. As defined in subdivision (7) of Section 6-12-2. (10) TOBACCO PRODUCT MANUFACTURER. As defined in subdivision (10) of Section 6-12-2. (11) UNITS SOLD. As defined in subdivision (11) of Section 6-12-2. (12) WHOLESALER. A person, firm, corporation, club, or association that is authorized to affix tax stamps to packages or other containers of cigarettes under Chapter 25 of Title 40.
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