Notice to All Tobacco Product Manufacturers
On July 1, 2003, Indiana's House Enrolled Act 1788 ("HEA 1788"), codified at Title 24, Chapter 3 of the Indiana Code, became effective. This law requires all tobacco product manufacturers to provide certain information to the state of Indiana.
The Indiana Department of Revenue has created a "Tobacco Manufacturer Certificate" form, which also can be accessed on the Web site of the Department of Revenue (www.in.gov/dor). The Department of Revenue and the Office of the Indiana Attorney General must receive the initial certification form annually on or before April 30 following the year of sales.
On October 1, 2003, the Office of the Indiana Attorney General posted on its Web site all the brand families of tobacco product manufacturers that have been certified by the attorney general as being fully compliant with Indiana law. Licensed stamping agents will be informed and directed that only those brands and brand families listed in the directory may be stamped, offered for sale, possessed for sale, or sold in Indiana.
Further, HEA 1788 requires all Non-Participating Manufacturers or NPMs (those who are not a signatory to the Master Settlement Agreement) and are not residents of the state of Indiana to either (1) register to do business in the state as a foreign corporation or business entity; or (2) appoint and continually engage, without interruption, the services of an agent in Indiana to act as agent for service of process, on whom all process may be served in a manner authorized by law. Proof of compliance with this requirement will be necessary before the NPM can be listed on the directory.
All NPMs must also comply with the requirements of Indiana's Escrow Statute, I.C. 24-3-3-1 et seq. as it relates to the sale of their cigarettes from 1999 to 2002. In order for its brand families to be listed in the directory, an NPM who has sold its cigarettes in Indiana in the years 1999 to 2002, must set up a qualified escrow account governed by an approved escrow agreement with the financial institution holding the account, fund the account as required under I.C. 24-3-3-12, and certify its compliance to the attorney general for each year of sales as stated under I.C. 24-3-3-14. In addition, proof of escrow deposits must be provided by the financial institution and any outstanding judgments against the NPM must be satisfied.
The applicable law and required forms can be accessed on this Web site. For answers to additional questions, contact:
Office of the Attorney General
Indiana Government Center South, Fifth Floor
302 West Washington Street
Indianapolis, IN 46204
Attention: Tobacco Litigation Section
317-232-6240
Fax: 317-232-7979
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