Section 306. Records and reporting.
(a) Maintenance of records.--Tobacco product manufacturers shall maintain all invoices and documentation of sales and other information relied upon in a certification for a period of five years.
(b) Reporting.--Not later than 20 days following the end of each month, a cigarette stamping agent shall submit to the department information required by the department or the Attorney General to facilitate compliance with this act, including a list by brand family of the total number of cigarettes or, in the case of "roll-your-own," the equivalent stick count for which the cigarette stamping agent affixed stamps during the previous calendar month or otherwise paid the tax due. The cigarette stamping agent shall maintain and make available to the department and the Attorney General all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon to make reports under this subsection for a period of five years. The first report of cigarette stamping agents for the year 2003 required by this subsection shall be due 30 days after the effective date of this section.
(c) Disclosure.--The department may disclose to the Attorney General any information received under this section. The department and the Attorney General shall share information received under this chapter, the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, or the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, with:
(1) other Federal, State and local agencies as necessary to determine compliance with and enforcement of this act or related laws of other states; or
(2) the data clearinghouse and the participating manufacturer's counsel as provided by the Nonparticipating Manufacturer Adjustment Settlement Agreement to determine the proper amount of any payment, offset, adjustment or refund pursuant to the Master Settlement Agreement or the Nonparticipating Manufacturer Adjustment Settlement Agreement.
((c) amended Oct. 11, 2023, P.L.51, No.11)
(d) Required proof.--The Attorney General may at any time require that a nonparticipating manufacturer submit proof from a qualified financial institution of the amount of money in a qualified escrow fund, dates of deposits and a history of all account transactions.
(e) Additional information.--The department or the Attorney General may require a cigarette stamping agent or tobacco product manufacturer to submit additional information, including samples of the packaging or labeling of each brand family, as necessary to enable the Attorney General to determine whether a tobacco product manufacturer is in compliance with this act.
Compiler's Note: See section 8 of Act 11 of 2023 in the appendix to this act for special provisions relating to applicability. The notice regarding consent of participating manufacturers under the Master Settlement Agreement was published on January 6, 2024, at 54 Pa. B. 72.