§ 1399-oo. Definitions. As used in this article the following terms
shall mean:

1. "Adjusted for inflation" means increased in accordance with the
formula for inflation adjustment set forth in exhibit C to the master
settlement agreement.

2. "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. Solely for purposes of this definition,
the term "owns," "is owned" and "ownership" mean ownership of an equity
interest, or the equivalent thereof, of ten percent or more, and the
term "person" means an individual, partnership, committee, association,
corporation or any other organization or group of persons.

3. "Allocable share" means allocable share as that term is defined in
the master settlement agreement.

4. "Cigarette" means any product that contains nicotine, is intended
to be burned or heated under ordinary conditions of use, and consists of
or contains: (a) any roll of tobacco wrapped in any substance not
containing tobacco, or (b) tobacco, in any form, that is functional in
the product, which, because of its appearance, the type of tobacco used
in the filler, or its packaging and labeling, is likely to be offered
to, or purchased by, consumers as a cigarette; or (c) any roll of
tobacco wrapped in any substance containing tobacco which, because of
its appearance, the type of tobacco used in the filler, or its packaging
and labeling, is likely to be offered to, or purchased by, consumers as
a cigarette described in paragraph (a) of this definition. The term
"cigarette" includes "roll-your-own" (i.e., any tobacco which, because
of its appearance, type, packaging or labeling is suitable for use and
likely to be offered to, or purchased by, consumers as tobacco for
making cigarettes). For purposes of this definition of "cigarette," 0.09
ounces of "roll-your-own" tobacco shall constitute one individual
"cigarette."

5. "Master settlement agreement" means the settlement agreement (and
related documents) entered into on November twenty-third, nineteen
hundred ninety-eight by the state and leading United States tobacco
product manufacturers. A copy of said agreement, including any
amendments thereto, shall be kept on file by the attorney general, who
shall make it available for inspection and copying pursuant to the
provisions of article six of the public officers law.

6. "Qualified escrow fund" means an escrow arrangement with a
federally or state chartered financial institution having no affiliation
with any tobacco product manufacturer and having assets of at least one
billion dollars where such arrangement requires that such financial
institution hold the escrowed funds' principal for the benefit of
releasing parties and prohibits the tobacco product manufacturer placing
the funds into escrow from using, accessing or directing the use of the
funds' principal except as consistent with paragraph (b) of subdivision
two of section thirteen hundred ninety-nine-pp of this article.

7. "Released claims" means released claims as that term is defined in
the master settlement agreement.

8. "Releasing parties" means releasing parties as that term is defined
in the master settlement agreement.

9. "Tobacco product manufacturer" means an entity that after the
effective date of this article directly (and not exclusively through any
affiliate):

(a) manufacturers cigarettes anywhere that such manufacturer intends
to be sold in the United States, including cigarettes intended to be
sold in the United States through an importer (except where such
importer is an original participating manufacturer (as that term is
defined in the master settlement agreement) that will be responsible for
the payments under the master settlement agreement with respect to such
cigarettes as a result of the provisions of subsections II(mm) of the
master settlement agreement and that pays the taxes specified in
subsection II(z) of the master settlement agreement, and provided that
the manufacturer of such cigarettes does not market or advertise such
cigarettes in the United States);

(b) is the first purchaser anywhere for resale in the United States of
cigarettes manufactured anywhere that the manufacturer does not intend
to be sold in the United States; or

(c) becomes a successor of an entity described in paragraph (a) or (b)
of this subdivision.
The term "tobacco product manufacturer" shall not include an affiliate
of a tobacco product manufacturer unless such affiliate itself falls
within any of the provisions of paragraph (a), (b) or (c) of this
subdivision.

10. "Units sold" means the number of individual cigarettes sold in the
state by the applicable tobacco product manufacturer (whether directly
or through a distributor, retailer or similar intermediary or
intermediaries) during the year in question, as measured by excise taxes
collected by the state on packs bearing the excise tax stamp of the
state, or on "roll-your-own" tobacco containers. The commissioner of
taxation and finance shall promulgate such regulations as are necessary
to ascertain the amount of state excise tax paid on the cigarettes and
roll-your-own tobacco of such tobacco product manufacturer for each
year. Notwithstanding any other provision of law, a failure of a
cigarette tax agent or distributor licensed pursuant to section four
hundred seventy-two of the tax law to provide any information required
by such regulations shall be deemed a violation of the regulations of
the commissioner of taxation and finance promulgated under article
twenty of the tax law. Notwithstanding any provision of law to the
contrary, the commissioner of taxation and finance shall provide to the
attorney general any information necessary for the administration and
enforcement of this article, including: (a) returns filed in accordance
with article twenty or twenty-eight of the tax law (or any other
provision of the tax law providing for an excise tax on cigarettes or
roll-your-own tobacco); and (b) in the event the commissioner is unable
to ascertain the identity of the applicable tobacco product manufacturer
with respect to particular cigarettes or roll-your-own tobacco sold in
the state, the number and brand names of such cigarettes or
roll-your-own tobacco, the identity of the person from whom the excise
tax on such cigarettes or roll-your-own tobacco was collected, and all
other available information relating to such cigarettes or roll-your-own
tobacco, to be used by the attorney general to ascertain the identity of
such tobacco product manufacturer and for the administration and
enforcement of this article. Notwithstanding any provision of law to the
contrary, the attorney general may redisclose any such information if
necessary for the administration or enforcement of this article.