Laws, Regulations & Annotations Search Business Taxes Law Guide – Revision 2019 BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Health and Safety Code Cigarette and Tobacco Products Tax Law HEALTH AND SAFETY CODE (View entire chapter) PROVISIONS RELATING TO THE MASTER SETTLEMENT AGREEMENT 104555. Findings and declarations of the Legislature. 104556. Definitions. 104557. Tobacco manufacturer's sale of cigarettes; requirements. 104557.1. Escrow fund assignment. 104558. Master Settlement Agreement moneys; security.