Colorado Revised Statutes Title 39. Taxation § 39-28-302. Definitions

(1) “Brand family” means 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” has the same meaning as set forth in section 39-28-202(4).

(3) “Department” means the department of revenue.

(4) “Master settlement agreement” has the same meaning as set forth in section 39-28-202(5).

(5) “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer.

(6) “Participating manufacturer” has the same meaning as set forth in section II(jj) of the master settlement agreement and all amendments thereto.

(7) “Qualified escrow fund” has the same meaning as set forth in section 39-28-202(6).

(8) “Stamping agent” means a person that is authorized to affix tax stamps to packages or other containers of cigarettes or tobacco products under section 39-28-104 or a person that is required to pay the tobacco products tax imposed pursuant to section 39-28.5-102 on roll-your-own tobacco for cigarettes.

(9) “Tobacco control special fund” means a separate fund created by this part 3, the revenues of which do not pass through the general fund, and that will by used by the department for the enforcement of this part 3 and the tobacco escrow funds act.

(10) “Tobacco escrow funds act” or “act” means those provisions that are referred to as the model act in the master settlement agreement and that are codified as part 2 of this article.

(11) “Tobacco product manufacturer” has the same meaning as set forth in section 39-28-202(9).

(12) “Units sold” has the same meaning as set forth in section 39-28-202(10).