CATHERINE CORTEZ MASTO ATTORNEY GENERAL STATE OF NEVADA NON-PARTICIPATING MANUFACTURER (NPM) QUARTERLY CERTIFICATION INSTRUCTIONS General Information for Quarterly Filers Who is required to file a Quarterly Certification? All NPMs are required to make quarterly escrow deposits and submit a Quarterly Certificate of Compliance for each quarter of a calendar year. The Quarterly Certificate of Compliance is required regardless of whether the NPM had sales in Nevada during a particular quarter; if there were no sales during a particular quarter the NPM must indicate such on the Quarterly Certificate of Compliance submitted for that quarter. The requirement of an NPM to make quarterly deposits is in addition to the NPM’s requirement to submit a completed annual Tobacco Product Manufacturer Certificate of Compliance by April 30th of each year and to make any final adjustment to its annual escrow deposit amount by April 15th of the preceding year during which the sales occurred. The Quarterly Certificate of Compliance form can be found at: http://ag.state.nv.us/org/bpa/hhs/tobacco/tobacco.htm When is a Quarterly Certification due? For the quarter January 1 through March 31 Deadlines: • Deposit to Nevada sub-account due on or before April 30. • NPM Quarterly Certificate of Compliance received by the Attorney General on or before May 10. • Account ledger submitted by bank to the Attorney General on or before May 10. For the quarter April 1 through June 30 Deadlines: • Deposit to Nevada sub-account due on or before July 31. • NPM Quarterly Certificate of Compliance received by the Attorney General on or before August 10. NVAGO 12-2010 1 American LegalNet, Inc. www.FormsWorkFlow.com • Account ledger submitted by bank to the Attorney General on or before August 10. For the quarter July 1 through September 30 Deadlines: • Deposit to Nevada sub-account due on or before October 31. • NPM Quarterly Certificate of Compliance received by the Attorney General on or before November 10. • Account ledger submitted by bank to the Attorney General on or before November 10. For the quarter October 1 through December 31 Deadlines: • Deposit to Nevada sub-account due on or before January 31. • NPM Quarterly Certificate of Compliance received by the Attorney General on or before February 10. • Account ledger submitted by bank to the Attorney General on or before February 10. The Quarterly Certifications should be sent submitted to the following contact: All certifications, correspondence, escrow agreements, and bank account ledgers pertaining to the NPM Quarterly Certificate of Compliance should be mailed to: Attorney General’s Office of Nevada Attn: Alicia Lerud, Deputy Attorney General 100 North Carson Street Carson City, Nevada 89701 Phone: 775-684-1124; Fax: 775-684-1275 NVAGO 12-2010 2 American LegalNet, Inc. www.FormsWorkFlow.com