For purposes of 940 CMR 24.00, the following terms have the following meanings, unless the context requires otherwise:

Brand Family means all styles of Cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors including, but not limited to, "menthol," "lights," "kings," and "lOOs," and includes any use of a 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.

Cigarette means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:

1. (a) any roll of tobacco wrapped in paper or in any substance not containing tobacco;
2. (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 940 CMR 24.03. The term "Cigarette" includes "roll-your-own," so-called, which is any tobacco that, 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 940 CMR 24. 03, 0.09 ounces of "roll-your-own" tobacco constitutes one individual Cigarette.

Commissioner means the Commissioner of Revenue or the Commissioner's duly authorized representative.

Master Settlement Agreement is defined in M.G.L. c. 94E.

Non-participating Manufacturer CNPM) means a Tobacco Product Manufacturer that is not a Participating Manufacturer.

Participating Manufacturer CPM) is defined in the Master Settlement Agreement, including any amendments thereto.

Qualified Escrow Fund is defined in M.G.L. c. 94E.

Stamper .means a person authorized by the Commissioner to affix the excise stamp on packages or other containers of cigarettes pursuant to M.G.L. c. 64C.

Tobacco Product Manufacturer CTPM) is defined in M.G.L. c. 94E.

TPM Certification means the certification prescribed by the Attorney General for purposes of M.G.L. 94F.

TPM Directory means the public directory of TPMs and Brand Families developed by the Commissioner in consultation with the Attorney General pursuant to M.G.L. c. 94F, § 2(g).

Units Sold is defined in M.G.L. c. 94E.