14 Ill. Adm. Code 250.10
General
Section 250.10 General
This Part provides for enforcement of the Tobacco Product
Manufacturers' Escrow Act [30 ILCS 168], in accordance with the Tobacco Products
Manufacturers' Escrow Enforcement Act of 2003 [30 ILCS 167] (see P.A. 93-446).
The former Act, passed as a result of the Master Settlement Agreement (MSA)
entered into between 46 states, including Illinois, and the major tobacco
companies, requires tobacco product manufacturers not participating in the MSA
to set up qualified escrow accounts and to deposit funds into those accounts
based on the number of manufacturers' cigarettes sold in each state. The
latter Act provides for enforcement of the escrow obligations.