Non-Participating Tobacco Product Manufacturers (NPMs)

This page contains links to current regulations, forms and notices relating to the Attorney General's review of compliance by Non-Participating Tobacco Product Manufacturers with the reserve funds requirements of Health and Safety Code sections 104555-104557. Non-Participating Tobacco Product Manufacturers (NPMs) include manufacturers and first U.S. importers of foreign-made cigarettes which the manufacturer does not intend for sale in the U.S. that choose not to join the 1998 Master Settlement Agreement between various tobacco companies and the State of California.