As used in this chapter, "cigarette manufacturer" means a person or an entity that does the following:

1. (1) Manufactures cigarettes.

2. (2) Does one (1) of the following:

   1. (A) Participates in the Master Settlement Agreement (as defined in IC 24-3-3-6 ) and performs the person's or entity's financial obligations under the Master Settlement Agreement.
   2. (B) Places the applicable amount into a qualified escrow fund (as defined in IC 24-3-3-7 ).
3. (3) Pays all applicable taxes under IC 6-7-1 .

As added by P.L.160-2005, SEC.2.