California Revenue and Taxation Code § 30165.1

(a) The following definitions shall apply for purposes of this section: (1) “Department” means the California Department of Tax and Fee Administration. (2) “Brand family” means styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers, 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. (3) “Brand style” means any particular combination of trademark and modifiers within a brand family. (4) “Cigarette” has the same meaning as in subdivision (d) of Section 104556 of the Health and Safety Code and includes tobacco products defined as a cigarette under that subdivision. (5) “Directory” means the California Tobacco Directory developed by the Attorney General and published on its internet website pursuant to subdivision (c). (6) “Distributor” has the same meaning as in Section 30011. (7) “MSA” means the Master Settlement Agreement, as defined in subdivision (e) of Section 104556 of the Health and Safety Code. (8) “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer. (9) “Participating manufacturer” has the same meaning as in subsection II(jj) of the MSA. (10) “Qualified escrow fund” has the same meaning as in subdivision (f) of Section 104556 of the Health and Safety Code. (11) “Tobacco product manufacturer” has the same meaning as in subdivision (i) of Section 104556 of the Health and Safety Code. (12) “Units sold” has the same meaning as in subdivision (j) of Section 104556 of the Health and Safety Code. (b) Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form and in the manner prescribed by the Attorney General, a certification to the Attorney General no later than April 30 of each year that, as of the date of the certification, the tobacco product manufacturer is either a participating manufacturer that has made all payments calculated by the independent auditor to be due under the Master Settlement Agreement, except to the extent the participating manufacturer is disputing any of the payments, or is a nonparticipating manufacturer in full compliance with Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, including all installment payments required by that article and this section, and any regulations adopted pursuant to those provisions. A tobacco product manufacturer located outside of the United States shall provide to the Attorney General and keep current, the names, and addresses, including email addresses, of all importers that sell or will be selling their cigarettes in this state and shall cause each importer to provide to the Attorney General a copy of a valid importer permit issued by the United States Treasury, Alcohol and Tobacco Tax and Trade Bureau, and the importer license issued by the department. The importers who sell or will be selling their cigarettes in this state shall obtain and maintain a license as an importer in compliance with Division 8.6 (commencing with Section 22970) of the Business and Professions Code. Any person who makes a certification pursuant to this subdivision that asserts the truth of any material matter that the person knows to be false is guilty of a misdemeanor punishable by imprisonment of up to one year in the county jail, or a fine of not more than one thousand dollars ($1,000), or both the imprisonment and the fine. (1) A participating manufacturer shall include in its certification 

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