N.C. Gen. Stat. » Chapter 66
NC General Statutes

N.C. Gen. Stat. § 66-292 (2026)

Definitions

✓ current as of July 2026
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The following definitions apply in this Part:

(1) Brand family. - All styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers including, but not limited to, "menthol", "lights", "kings", and "100s".

(2) Escrow agreement. - An agreement by which a qualified escrow fund is created and maintained.

(3) Nonparticipating manufacturer. - A tobacco product manufacturer that is not a participating manufacturer.

(4) Participating manufacturer. - Defined in subsection II(jj) of the Master Settlement Agreement. (2002-145, s. 3.)

 

Notes of Decisions
Cited in 4 cases, 2007–2020 · leading case: State v. Philip Morris USA, Inc., 666 S.E.2d 783 (N.C. Ct. App. 2008).
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State v. Philip Morris USA, Inc., 666 S.E.2d 783 (N.C. Ct. App. 2008). · cites it 2× “” The plain language of the statute — contained in the Chapter of the General Statutes relating to Taxation and not the section specifically addressing Tobacco Escrow Compliance, N.C. Gen. Stat. § 66-292 et seq. (2007) — indicates that the General Assembly was only setting out…”
In Re Renegade Holdings, Inc., 429 B.R. 502 (Bankr. M.D.N.C. 2010). “§§ 66-292 through 294.1 is an example of the Complimentary Statute.”
In Re Cutting Edge Enter., Inc., 372 B.R. 255 (Bankr. M.D.N.C. 2007). “§§ 66-292 through 294.1 is an example of the complimentary statute.”
S&M Brands, Inc. v. Stein, 2020 NCBC 23 (N.C. Bus. Ct. 2020). “§§ 66- 290(1), (3), (5), (7), (8), (9); § 66-291(a), (b); § 66-292(4). It must be presumed that the General Assembly was aware of all the terms of the MSA when it enacted the NC Qualifying Statute and when it enacted the 2005 Amendment.”
— N.C. Gen. Stat. § 66-292(4) — 1 case
S&M Brands, Inc. v. Stein, 2020 NCBC 23 (N.C. Bus. Ct. 2020). “§§ 66- 290(1), (3), (5), (7), (8), (9); § 66-291(a), (b); § 66-292(4). It must be presumed that the General Assembly was aware of all the terms of the MSA when it enacted the NC Qualifying Statute and when it enacted the 2005 Amendment.”
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