35 Pa. Stat. § 5702.304

Current through Pa Acts 2024-53, 2024-56 through 2024-95
Section 5702.304 - [See Note] Required information
(a) Participating manufacturers.--A participating manufacturer shall include in its certification a list of its brand families. A supplemental certification shall be filed if brand families change during the year.
(b) Nonparticipating manufacturers.--A nonparticipating manufacturer shall include in its certification the following:
(1) A list of all of its brand families that were sold in this Commonwealth during the preceding calendar year, including the number of units sold for each brand family.
(2) A list of all of its brand families that have been sold in this Commonwealth during the current calendar year.
(3) The following:
(i) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established its qualified escrow fund.
(ii) The account number of the qualified escrow fund and any subaccount number for the escrow account established for the benefit of the Commonwealth.
(iii) The amount the nonparticipating manufacturer placed in the fund for cigarettes sold in this Commonwealth during the preceding calendar year, the date and amount of each deposit and any other evidence of the deposit required by the Attorney General.
(iv) The amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made from the qualified escrow fund at any time or from any other qualified escrow fund into which the nonparticipating manufacturer made escrow payments under the Tobacco Settlement Agreement Act.
(v) The name and address of any other manufacturer of its brand families in the current or preceding calendar year. A supplemental certification shall be filed if brand families change during the course of the year.
(c) Brand requirements.--In order to include a brand family in its certification, a tobacco product manufacturer must:
(1) in the case of a participating manufacturer, affirm that the brand family is deemed to be its cigarettes for purposes of calculating its payments under the Master Settlement Agreement for the relevant year in the volume and shares determined under the Master Settlement Agreement; or
(2) in the case of a nonparticipating manufacturer, affirm that the brand family is deemed to be its cigarettes for purposes of the Tobacco Settlement Agreement Act.
(d) Escrow fund.--A nonparticipating manufacturer whose products have not previously been sold in this Commonwealth shall deposit funds into a qualified escrow fund on a quarterly basis during the first 12 months it has sales in this Commonwealth and shall file supplemental certifications with the Attorney General. The deposit and certification for sales in the first calendar quarter shall be due May 15, the deposit and certification for the second calendar quarter shall be due August 15, the deposit and certification for the third calendar quarter shall be due November 15, and the deposit and certification for the fourth calendar quarter shall be due February 15 of the following year.
(e) Construction.--Nothing in this section shall be construed as limiting or otherwise affecting the Commonwealth's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the Master Settlement Agreement and the Tobacco Settlement Agreement Act.

35 P.S. § 5702.304

2003, Dec. 30, P.L. 441, No. 64, § 304, imd. effective.
This section is set out more than once due to postponed, multiple, or conflicting amendments.