Sec. 0.2. As used in this chapter, "cigarette manufacturer" means a person or an entity that does the following: (1) Manufactures cigarettes. (2) Does one (1) of the following: (A) Participates in the Master Settlement Agreement (as defined in IC 24-3-3-6 ) and performs the person's or entity's financial obligations under the Master Settlement Agreement. (B) Places the applicable amount into a qualified escrow fund (as defined in IC 24-3-3-7 ). (3) Pays all applicable taxes under IC 6-7-1 .
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