This return must be
FORM 44CT – CIGARETTE & TOBACCO MONTHLY TAX RETURN
accompanied by
NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
Supporting Schedule
23500 (7-2001)
See other side for
general instructions.
th
This return must be filed and the tax paid on or before the 15
day of the month following the month during which the cigarettes were
sold and tobacco products were imported or acquired.
Year:
For the month of:
Individual or Business Name, Mailing Address, City, State, Zip Code (enter name
as it appears on the Cigarette and Tobacco Products License.)
Employer ID or Soc. Sec. No.
Cigarette and Tobacco Products
License No
Contact Name
Daytime Phone No.
CIGARETTE
Cigarettes
1.
Beginning inventory (See instructions).............................................................................................................................................................
a.
Number of individual cigarettes imported or acquired during the month (From supporting schedules 1 and 2) ....................................
b.
Roll your own cigarettes (___________ oz. Sold ÷ .09) equals total cigarettes ......................................................................................
c.
Subtotal (Number of cigarettes available, Line 1 plus Line 1a and Line 1b) ...........................................................................................
d.
Deductions (From Line 19, reverse side) ..................................................................................................................................................
e.
Ending inventory (See instructions) ..........................................................................................................................................................
2.
Total number of taxable cigarettes (Line 1c minus Line 1d and Line 1e)........................................................................................................
3.
Tax @ 22 mills per cigarette (Line 2 X .022) ...................................................................................................................................................
$
4.
Compensation (Line 3 X .015) (Not to Exceed $100) .....................................................................................................................................
$
5.
Cigarette Tax after compensation (Line 3 minus Line 4) .................................................................................................................................
$
6.
Credit adjustments (Attach explanations) .........................................................................................................................................................
$
7.
Penalty and interest (See instructions) ..............................................................................................................................................................
$
8.
Cigarette tax, penalty and interest due (Line 5 minus Line 6 plus Line 7).......................................................................................................
$
TOBACCO PRODUCTS
Column A
Column B
Column C
Tobacco Products
Snuff
Chewing & Plug Tobacco
28%
$.60/oz.
$.16/oz.
9.
Tobacco products imported or acquired (From schedule 3A) ......................
$
oz.
oz.
10.
Deductions (From Line 20, reverse side) ......................................................
$
oz.
oz.
11.
Taxable Tobacco Products (Line 9 minus Line 10) ......................................
$
oz.
oz.
12.
Tax Rates .......................................................................................................
28%
.60
.16
13.
Tobacco tax due (Line 11 X Line 12) ...........................................................
$
$
$
14.
Total due Line 13, Columns A, B and C...........................................................................................................................................................
$
15.
Credit adjustments (Attach explanation)...........................................................................................................................................................
$
16.
Penalty and interest (See instructions) ..............................................................................................................................................................
$
17.
Tobacco tax, penalty and interest due (Line 14 minus Line 15 plus Line 16) .................................................................................................
$
18.
Total amount due with return (total of line 8 plus line 17) ...............................................................................................................................
$
I hereby certify that, to the best of my knowledge and belief, the within and foregoing report is true and correct, and that no cigarettes or tobacco products have been sold or
disposed of contrary to the provisions of N.D.C.C. ch. 57-36, as amended.
___________________________________________________________
__________________________________________
____________________________
Signature of Taxpayer or Officer of Corporation
Title
Date
Mail To: Office of State Tax Commissioner
Please Do Not Write In This Space
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Phone: 701-328-3475