Tennessee Code Annotated
Tenn. Code Ann. § 47-31-101 (2026)
Short title
✓ current as of May 2026
This chapter shall be known and may be cited as the "Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999."
Acts 1999, ch. 278, § 2.
Notes of Decisions
Cited in 8
cases, 2005–2018 · leading case: State of Tennessee v. NV Sumatra Tobacco Trading Co., 403 S.W.3d 726 (Tenn. 2013).
State of Tennessee v. NV Sumatra Tobacco Trading Co., 403 S.W.3d 726 (Tenn. 2013). “After the manufacturer withdrew its cigarettes from the United States market, the State of Tennessee filed suit against the manufacturer in the Chancery Court for Davidson County, alleging that the manufacturer had failed to pay into the Tobacco Manufacturers’ Escrow Fund as…”
S & M Brands, Inc. v. Summers, 393 F. Supp. 2d 604 (M.D. Tenn. 2005). “Plaintiffs are tobacco manufacturers or importers who did not join in the MSA, and they challenge the validity of certain statutes enacted by the State of Tennessee pursuant to the terms of the MSA, including the Tennessee Tobacco Manufacturers’ Escrow Fund Act of 1999,…”
S & M Brands, Inc. v. Summers, 420 F. Supp. 2d 840 (M.D. Tenn. 2006). “As a tobacco product manufacturer, Grand Tobacco is subject to the restraints imposed by the Tennessee Tobacco Manufacturers’ Escrow Fund Act of 1999, Tenn. Code Ann. §§ 47-31-101 to -103 (“Escrow Act”), and the tax laws passed to aid in the enforcement of the Escrow Act, Tenn.”
State of Tennessee, by & through Robert E. Cooper, Jr., Attorney Gen. & Reporter for the State of Tennessee v. NV Sumatra Tobacco Trading Co. (Tenn. Ct. App. 2011). “Appellant State of Tennessee brought suit against Appellee tobacco product manufacturer, under the Tobacco Escrow Fund Act, Tennessee Code Annotated Sections 47-31-101 et seq., alleging that Appellee had failed to make escrow deposits, as required under the Act, for cigarettes…”
State of Tennessee v. NV Sumatra Tobacco Trading Co. - Dissent (Tenn. 2013). “In consequence, Tennessee adopted a qualifying statute, the Tennessee Tobacco Manufacturers’ Escrow Fund Act of 1999 (“Escrow Fund Act”), Tenn. Code Ann. §§ 47-31-101 to -103 (2001 & Supp.”
State of Tennessee, et a. v. Centurion Industria e Comercio de Cigarros, L.T.D. A. & Tantus Tobacco, L.L.C. v. State of Tennesse (Tenn. Ct. App. 2011). “On May 26, 1999, Tennessee enacted the Escrow Fund Act, Tennessee Code Annotated Section 47-31-101, et seq. (the “Act”). The Act is based on the Model Statute contained in the MSA.”
Xcaliber Int'l LTD., LLC v. Tennessee Dep't Of Revenue (2018). “In Tennessee, the Tobacco Manufacturers’ Escrow Fund Act of 1999 (“Escrow Fund Act”), see Tenn. Code Ann. §§ 47-31-101 , et seq. (2013 & Supp.”
S&M Brands Inc v. Cooper (6th Cir. 2008). “As part of its implementation of the MSA, Tennessee passed the Tennessee Tobacco Manufacturers’ Escrow Fund Act of 1999 (the “Escrow Statute”), Tenn. Code § 47-31-101 et seq., which was based on a model statute in the MSA.”
— Tenn. Code Ann. § 47-31-101(4) — 1 case
State of Tennessee, by & through Robert E. Cooper, Jr., Attorney Gen. & Reporter for the State of Tennessee v. NV Sumatra Tobacco Trading Co. (Tenn. Ct. App. 2011). “Appellant State of Tennessee brought suit against Appellee tobacco product manufacturer, under the Tobacco Escrow Fund Act, Tennessee Code Annotated Sections 47-31-101 et seq., alleging that Appellee had failed to make escrow deposits, as required under the Act, for cigarettes…”
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