The 2016 Delaware Quarterly Certification of Nonparticipating Tobacco Product Manufacturer Compliance is a document completed by tobacco product manufacturers who are not participating in the Master Settlement Agreement (MSA) to certify their compliance with the Delaware Tobacco Products Tax Act. This document is required to be submitted quarterly to the Delaware Department of Finance. There are two types of 2016 Delaware Quarterly Certification of Nonparticipating Tobacco Product Manufacturer Compliance: Form C-203 and Form C-204. Form C-203 is for nonparticipating tobacco product manufacturers who are not registered with the state of Delaware and must be submitted with payment of the tobacco products tax due. Form C-204 is for nonparticipating tobacco product manufacturers who are registered with the state of Delaware and must be submitted without payment of the tobacco products tax due.