RSA 541-C:3 Requirements.

I. Any tobacco product manufacturer selling cigarettes to consumers within the state (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) after the effective date of this chapter shall do one of the following:
(a) Become a participating manufacturer (as that term is defined in subsection II(jj) of the Master Settlement Agreement) and generally perform its financial obligations under the Master Settlement Agreement; or
(b) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts (as such amounts are adjusted for inflation):
(1) 1999: $.0094241 per unit sold after the effective date of this chapter.
(2) 2000: $.0104712 per unit sold.
(3) For each of 2001 and