Form Tob: Npm-Esc Cert - Certificate Of Compliance By Non-Participating Manufacturer Regarding Escrow Payment - 2011 Page 3
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P.O. Box 327555 • Montgomery, AL 36132-7555 • (334) 242-9627
Instructions for Certificate of Compliance by Non-Participating
Manufacturer Regarding Escrow Payment
General Information:
What is the definition of a tobacco product manufacturer?
• Any entity that manufactures cigarettes, including roll-your-own, anywhere that such manufacturer intends to be sold in
the United States including cigarettes that are intended to be sold in the United States through an importer;
• The first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer
does not intend to be sold in the United States; or
• A successor of any entity described above.
Who is required to file this certificate of compliance?
• Any tobacco product manufacturer which:
(1) sells cigarettes within the State of Alabama (whether directly or through any distributor, retailer, or similar inter-
mediary) and
(2) has not become a participating manufacturer in the tobacco Master Settlement Agreement executed on
11/23/98 (the MSA).
If you satisfy these requirements, you must file this certificate of compliance to report the units of cigarettes manufactured
by you and sold in the State of Alabama and pay the amount calculated into your qualified escrow fund.
What is a non-participating manufacturer?
A non-participating manufacturer is any tobacco product manufacturer who has not signed onto the MSA.
What is a qualified escrow fund?
A non-participating manufacturer that is required to file this certificate of compliance must establish a qualified escrow fund.
This means an escrow arrangement with a U.S. federal or U.S. state-chartered financial institution having no affiliation with
any tobacco product manufacturer and having assets of at least $1,000,000,000, where such arrangement (1) requires that
the financial institution hold the escrowed funds’ principal for the benefit of the State of Alabama (and possibly other
“Releasing Parties” as defined in the MSA) and (2) prohibits the non-participating manufacturer from using, accessing, or
directing the use of the funds’ principal except as consistent with Title 6, Chapter 12, Section 2, Code of Alabama 1975.
When must I make my escrow payment?
You must deposit all escrow payments into your qualified escrow fund on or before April 15th of the year following the sales
year. After you have made your deposit, forward a copy of your receipt or other proof of deposit from your financial institu-
tion to the Commissioner of the Alabama Department of Revenue, along with this signed and notarized certificate of com-
pliance. A copy of your qualified escrow agreement as executed and any subsequent amendments to the agreement must
be forwarded to the Department of Revenue.
If you have been required to make quarterly deposits, your payment into escrow must be made by the last day of the month
following the end of the quarter. The calendar year shall be divided into the following quarters: January 1 through March
31; April 1 through June 30; July 1 through September 30; and October 1 through December 31. Accordingly, non-partici-
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