IC 24-3-5-0.2 — "Cigarette manufacturer"
Chapter 5. Delivery Sales of Tobacco Products
Section text
Sec. 0.2. As used in this chapter, "cigarette manufacturer" means a person or an entity that does the following: (1) Manufactures cigarettes. (2) Does one (1) of the following: (A) Participates in the Master Settlement Agreement (as defined in IC 24-3-3-6) and performs the person's or entity's financial obligations under the Master Settlement Agreement. (B) Places the applicable amount into a qualified escrow fund (as defined in IC 24-3-3-7). (3) Pays all applicable taxes under IC 6-7-1.
As added by P.L.160-2005, SEC.2.
Source: official publisher (2026 edition)