2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 70 - NONSETTLING-MANUFACTURER CIGARETTE FEE
§ 27-70-1 - Purpose
The purpose of this chapter is to:
(a) Prevent nonsettling manufacturers from undermining this state's policy of discouraging underage smoking by offering cigarettes at prices that are substantially below the prices of cigarettes of other manufacturers;
(b) Protect the tobacco settlement agreement, and funding, which has been reduced because of the growth of sales of nonsettling-manufacturer cigarettes, for programs that are funded wholly or partly by payments to this state under the tobacco settlement agreement and recoup for this state settlement payment revenue lost because of sales of nonsettling-manufacturer cigarettes;
(c) Provide funding to enforce and administer this chapter and any legislation relating to nonsettling manufacturers; and
(d) Provide funding for any other purpose the Legislature determines.
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