California Tobacco Directory
Legislation & Regulations

• California Reserve Fund Statute   [PDF 64 kb / 8 pg] Health and Safety Code sections 104555-104557 require tobacco product manufacturers whose cigarettes are sold in California to either join the Master Settlement Agreement ("MSA") or establish and properly fund a Qualified Escrow Fund to reflect the number of each manufacturer's Cigarettes sold in California. The Reserve Fund Statute also establishes penalties for noncompliance with its terms.
• California Complementary Legislation   [PDF 514 kb / 10 pg] Section 30165.1 of the Revenue and Taxation Code requires the Attorney General to publish a directory of manufacturers and brand families of cigarettes and roll-your-own tobacco that are lawful for sale in California.
• California Tobacco Directory Regulations   [PDF 203 kb / 19 pg] Adds Chapter 16 to Title 11 of the California Code of Regulations to implement state law establishing the California Tobacco Directory for tobacco product manufacturers and non-participating tobacco product manufacturers.

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