Mississippi Code Title 27. Taxation and Finance § 27-70-3

(a) “Brand family” means each style of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers, including “menthol,” “lights,” “kings” and “100s.” The term includes any style of cigarette products that has a brand name, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or other indication of product identification that is identical to, similar to, or identifiable with a previously known brand of cigarettes.

(b) “Cigarette” means any product that contains nicotine and is intended to be burned or heated under ordinary conditions of use. The term includes:

(c) “Commissioner” means the Commissioner of Revenue of the Department of Revenue and his authorized agents and employees.

(d) “Mail” means placing the document or item referred to in first-class United States mail, postage prepaid, addressed to the person to whom the document or item is to be sent at the last known address of that person.

(e) “Manufacturer” means a person that manufactures, fabricates or assembles cigarettes for sale or distribution. For purposes of this chapter, the term includes a person that is the first importer into the United States of cigarettes manufactured outside the United States.

(f) “Tobacco settlement agreement” means any settlement agreement entered into by this state and one or more cigarette manufacturers in the case of Mike Moore, Attorney General, ex rel. State of Mississippi v. The American Tobacco Company et al., Chancery Court of Jackson County, Mississippi, Cause No. 94-1429, and all subsequent amendments thereto.

(g) “Distributor” shall have the same meaning ascribed to that term in Section 27-69-3.