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DR 0237 - Certificate of Compliance by Non-Participating Manufacturer Regarding Escrow Payment

Who is required to file this certificate of compliance?

  • Any tobacco product manufacturer that:
  1. Sells cigarettes within the state of Colorado (whether directly or through any distributor, retailer, or similar intermediary) 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 Colorado and pay the amount calculated into your qualified escrow fund.

View & Download Form DR 0237