§ 58‑92‑10.  Definitions.
For the purposes of this Article:
(1)	"Agent" means any person authorized by the Department of Revenue to pay the excise tax on packages of cigarettes.
(1a)	"Brand style" means a variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of the cigarette, filtration on the cigarette, or packaging.
(2)	"Cigarette" means any roll for smoking, whether made wholly or in part of tobacco or any other substance, irrespective of size or shape, and whether or not such tobacco or substance is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material, other than leaf tobacco.
(3)	"Commissioner" means the Commissioner of Insurance.
(4)	"Consumer testing" means an assessment of cigarettes that is conducted by a manufacturer (or under the control and direction of a manufacturer), for the purpose of evaluating consumer acceptance of such cigarettes.
(5)	"Distributor" means any person other than a manufacturer who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale, any person who owns, operates, or maintains one or more cigarette or tobacco product vending machines in, at, or upon premises owned or occupied by any other person, or a distributor as defined in G.S. 105‑113.4(3)a.
(6)	"Manufacturer" means:
a.	Any entity that manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that the manufacturer intends to be sold in this State, including cigarettes intended to be sold in the United States through an importer;
b.	The first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original manufacturer or maker does not intend to be sold in the United States; or
c.	Any entity that becomes a successor of an entity described in sub‑subdivision a. or b. of this subdivision.
(7)	"Quality control and quality assurance program" means the laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors, and equipment‑related problems do not affect the results of the testing. Such a program ensures that the testing repeatability remains within the required repeatability values stated in G.S. 58‑92‑15(g) for all test trials used to certify cigarettes in accordance with this Article.
(8)	"Repeatability" means the range of values within which the repeat results of cigarette test trials from a single laboratory will fall ninety‑five percent (95%) of the time.
(9)	"Retail dealer" means any person, other than a manufacturer or distributor, engaged in selling cigarettes or tobacco products.
(10)	"Sale" means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefor. In addition to cash and credit sales, the giving of cigarettes as samples, prizes, or gifts, and the exchanging of cigarettes for any consideration other than money, are considered sales.
(11)	"Sell" means to sell, or to offer or agree to do the same.  (2007‑451, s. 1; 2010‑101, s. 1.)