Section 660.100 - General Requirements for Annual Reports by Manufacturers(A) On December 15, 1997, and on every December 1st thereafter, the manufacturer of any cigarette or smokeless tobacco product sold in the Commonwealth shall report to the Department, in accordance with 105 CMR 660.000, the nicotine yield rating of each such cigarette or smokeless tobacco product. To the maximum extent possible, such report shall be submitted electronically to the Department, in accordance with the technical specifications of the Department.(B) Nothing in 105 CMR 660.100 shall prohibit a manufacturer or distributor of cigarettes or smokeless tobacco products from selling such products to an in-state merchant for sale or distribution outside of the Commonwealth.Amended by Mass Register Issue 1359, eff. 2/23/2018.