The Nebraska Certificate of Compliance By Non-Participating Manufacturer Regarding Quarterly Escrow Payment is a document issued by the state of Nebraska to manufacturers who do not participate in the state's Tobacco Master Settlement Agreement (MSA). This document certifies that the manufacturer has made the required Quarterly Escrow Payment to the Nebraska Department of Revenue. The payment is for non-participating tobacco product manufacturers who are not members of the MSA and are required to make such payments into an escrow account. There are two types of Nebraska Certificate of Compliance By Non-Participating Manufacturer Regarding Quarterly Escrow Payment: Type 1 and Type 2. Type 1 is for manufacturers who sold cigarettes in Nebraska during the previous quarter and who have made the required payment to the Nebraska Department of Revenue. Type 2 is for manufacturers who did not sell cigarettes in Nebraska during the previous quarter but are required to make the necessary payment to the Nebraska Department of Revenue.