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Cigarette manufacturer fee. Imposes a $0.025 fee on each cigarette sold by a manufacturer. Provides that the cigarettes of a manufacturer not participating under the Master Settlement Agreement may not be imported into or sold in Indiana until the manufacturer pays the fee. Entitles a manufacturer participating under the Master Settlement Agreement to a credit against the fee based upon deposits in the tobacco master settlement agreement fund that are attributable to the manufacturer. Establishes the cigarette manufacturer fee account in the state general fund. Distributes money in the account to: (1) human immunodeficiency virus (HIV) prevention programs; (2) community health center capital expenditures; and (3) the master settlement agreement fund. Requires a cigarette distributor to report certain information to the department of state revenue.
