|(a) On or before December 1, 1999, the manufacturer of any cigarettes or tobacco product, excluding cigars, distributed in the State of Texas shall report to the department, in accordance with these regulations, the ingredients and nicotine yield rating of any such cigarette or tobacco product, excluding cigars. Subsequent reports shall be due on or before December 1, 2000, and every December 1 thereafter. Manufacturers of cigars shall report on the above dates in accordance with §101.4 of this title (relating to Ingredient Reporting Requirements). The report should be sent to: Bureau Chief, Bureau of Disease and Injury Prevention, Texas Department of Health, 1100 West 49th Street, Austin, Texas, 78756. (b) Nothing in this section shall prohibit a manufacturer or distributor of cigarettes or tobacco products from selling such products to an in-state merchant for sale or distribution outside the state.