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Form TPM-1 Instructions

Who Must File

Tobacco product manufacturer means any entity which,

after July 1, 2000, directly and not exclusively through an

Each nonparticipating manufacturer selling cigarettes to

affiliate:

consumers within Connecticut, whether directly or through

a distributor, dealer, or similar intermediary or intermediaries,

a. Manufactures cigarettes anywhere which the

must establish a qualified escrow fund for the benefit of the

manufacturer intends to be sold in the United States,

including cigarettes intended to be sold in the United

State of Connecticut and other settling states, place the

required amount of money into a qualified escrow fund, and

States through an importer;

file Form TPM-1.

b. Is the first purchaser anywhere for resale in the United

States of cigarettes manufactured anywhere that the

Definitions

manufacturer does not intend to be sold in the United

Cigarette means any product that contains nicotine, is

States; or

intended to be burned or heated under ordinary conditions of

c. Becomes a successor of an entity described above.

use, and consists of or contains:

Master Settlement Agreement or MSA means the agreement

a. Any roll of tobacco wrapped in paper or in any substance

that the settling states and the original participating

not containing tobacco;

manufacturers entered into on November 23, 1998. Under

b. Tobacco in any form functional in the product which,

MSA, the parties settled and resolved all claims by the settling

because of its appearance, the type of tobacco used in the

states directly or indirectly based on the sale, distribution,

filler or its packaging and labeling is likely to be offered to

manufacture, development, advertising, and marketing of

or purchased by consumers as a cigarette; or

tobacco products by the participating manufacturers. MSA

c. Any roll of tobacco wrapped in any substance containing

required among other things each of the settling states enact

tobacco which, because of its appearance, the type of

a model statute.

tobacco used in the filler or its packaging and labeling is

Settling states means the 46 states, including Connecticut,

likely to be offered to or purchased by consumers as a

that signed the MSA on or before November 23, 1998.

cigarette described in (a).

Qualified escrow fund means an escrow arrangement with

For purposes of this form:

a federally or state-chartered financial institution having no

1. Each nine one-hundredths (0.09) of an ounce of

affiliation with any tobacco product manufacturer. The

roll-your-own cigarette tobacco also constitutes one

financial institution must have assets of at least $1 billion.

individual cigarette.

The escrow arrangement must require that the financial

2. A small cigar properly treated as a cigarette for purposes

institution hold the principal of the escrowed funds for the

of the federal excise tax on cigarettes (26 U.S.C.

benefit of releasing parties (generally, the settling states) and

§5701(b)) should be reported as a cigarette on Form

prohibit the tobacco product manufacturer that placed the

TPM-1, but a small cigar properly treated as a small

funds into escrow from using, accessing, or directing the use

cigar for purposes of the federal excise tax on cigars

of the principal of the funds except as consistent with Conn.

(26 U.S.C. §5701(a)(1)) should not be reported as a

Gen. Stat. §4-28i(b).

cigarette on Form TPM-1.

When and Where to File

Nonparticipating manufacturer means any tobacco product

On or before April 15, 2008, the nonparticipating

manufacturer that is not a participating manufacturer.

manufacturer must place the required amount of money into

Participating manufacturers means and includes the original

a qualified escrow fund.

participating manufacturers and subsequent participating

On or before April 30, 2008, the nonparticipating

manufacturers.

manufacturer must send Form TPM-1, Form TPM-3, and a

Original participating manufacturers means Brown &

copy of the escrow agreement signed by the nonparticipating

Williamson Tobacco Corporation, Lorillard Tobacco Company,

manufacturer and the financial institution to the following

Philip Morris Incorporated, R.J. Reynolds Tobacco Company,

address:

and their respective successors.

Office of the Attorney General

Subsequent participating manufacturer means a tobacco

Finance Department

product manufacturer that becomes a signatory to the Master

PO Box 120

Settlement Agreement (MSA) but is not an original

Hartford CT 06141-0120

participating manufacturer.

For further information contact:

Office of the Attorney General

State of Connecticut

860-808-5270

Form TPM-1 Back (Rev.03/08)

Form Tpm-1 - Certification Of Compliance And Affidavit By Nonparticipating Manufacturer - 2007 Page 2

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