(a) Each manufacturer shall file with the department an annual report for each cigarette or tobacco product distributed in this state, stating the identity of each ingredient in the cigarette or tobacco product, listed in descending order according to weight, measure, or numerical count, other than:
(1) tobacco;
(2) water; or
(3) a reconstituted tobacco sheet made wholly from tobacco.
(b) This section does not require a manufacturer to disclose the specific amount of any ingredient in a cigarette or tobacco product if that ingredient has been approved as safe when burned and inhaled by the United States Food and Drug Administration or a successor entity.
(c) The executive commissioner by rule shall establish the time for filing an annual report under this section and shall prescribe the form for the report.