New York Certification of Tobacco Master Settlement Agreement Status is a document issued by the New York State Department of Taxation and Finance that certifies that a tobacco product manufacturer is in compliance with the Master Settlement Agreement (MSA). The MSA was a joint agreement between the four major tobacco companies and the attorneys general of 46 states, including New York, in 1998. The agreement established a system of payments to the states to resolve existing and future tobacco litigation. There are two types of New York Certification of Tobacco Master Settlement Agreement Status: Certificate of TPM Compliance and Certificate of Escrow Compliance. The Certificate of TPM Compliance is issued to tobacco product manufacturers that have entered into and are in compliance with the MSA. The Certificate of Escrow Compliance is issued to tobacco product manufacturers that are in compliance with the escrow provisions of the MSA. Both certificates must be renewed every year in order to remain valid.