Form CG-30I: Instructions for Forms CG-30, CG-30.1, and CG-30.2 (Tobacco Master Settlement Agreement Certification)

Form CG-30I is the instruction packet published by the New York State Department of Taxation and Finance to accompany Forms CG-30, CG-30.1, and CG-30.2. These three forms make up the certification process that tobacco product manufacturers and their brand families must go through to confirm their compliance status under the Tobacco Master Settlement Agreement (MSA), a legal settlement between major tobacco manufacturers and the states, including New York. The CG-30I document doesn’t collect any information itself — it walks filers through exactly what each of the related forms requires and why.

The underlying certification forms exist because New York, like other states party to the MSA, needs an annual record of which manufacturers are participating in the settlement (and honoring its payment obligations) versus which are non-participating manufacturers that instead must deposit funds into an escrow account under state law. Form CG-30 is the general certification, CG-30.1 typically covers participating manufacturers listing their brand families, and CG-30.2 is used for non-participating manufacturers to certify escrow compliance. Together, they let the state maintain its official Tobacco Directory, which lists which brands can legally be sold in New York.

Who Needs to File These Forms

The people responsible for filing are tobacco product manufacturers selling cigarettes in New York, whether or not they are signatories to the MSA. If you manufacture cigarettes that are sold, or intended to be sold, within the state, you’re required to submit annual certification confirming your MSA status and, if applicable, your escrow account standing. This isn’t paperwork aimed at retailers or convenience stores — it’s specifically a manufacturer-level compliance requirement tied to how the product enters commerce in the first place.

That said, wholesale cigarette dealers and stamping agents in New York have a practical interest in this process too, since they can only legally stamp and distribute cigarettes from manufacturers and brand families listed in the state’s Tobacco Directory. A stamping agent’s own compliance obligations, outlined in Form CG-213, depend in part on manufacturers keeping their MSA certifications current through CG-30 and its related filings.

When This Certification Is Used

Manufacturers file these certifications on an annual basis, generally ahead of the state’s deadline for updating its Tobacco Directory for the coming year. Missing this deadline or filing incomplete information can result in a brand family being removed from the directory, which effectively blocks its products from being legally stamped and sold in New York. Because the stakes involve continued market access, manufacturers and their compliance teams treat these filings as a recurring, non-negotiable annual task rather than a one-time registration.

How to Get and Complete the Forms

Form CG-30I itself is a PDF instruction guide, not a fillable document. You’ll need to download it directly from the New York State Department of Taxation and Finance’s website, print it out, and read through it alongside the actual CG-30, CG-30.1, and CG-30.2 forms, which also require manual completion. There’s no digital fill-in option or e-filing portal for this particular series — everything must be printed, filled out by hand or typewriter, signed, and submitted according to the mailing instructions detailed in the packet.

Because the instructions reference specific line items, brand family listings, and escrow account documentation requirements, it’s worth reading the full CG-30I guide before attempting to complete the certification forms, rather than guessing at what each section wants. Manufacturers unfamiliar with New York’s broader cigarette licensing framework may also find it helpful to review related state requirements, such as the process described in Form CG-100-V-I for vending machine wholesale dealer licensing, or the Form CG-100-W application for wholesale cigarette dealer licenses, since these give context on how New York regulates the cigarette supply chain from manufacturer through to retail.

Once completed, the certification forms are typically mailed to the address specified in the CG-30I instructions rather than submitted online, so allow enough time for processing before any directory update deadline.