Specific Rules

Item 1

• Format your Serial Numbers for Semi-monthly excise tax returns like this: 2002-01, 2002-02, 2002-03, etc.
  
  
• Format your Serial Numbers for Pre-payment excise tax returns like this: P-2002-01, P-2002-02, P-2002-03, etc.

Item 2

Check “OTHER” if you have no liability with this return, and print “none due”.

Item 3

Enter the amount you are paying with your tax return, not the amount due.

Item 4

• If you are filing a semi-monthly tax return, make sure you check “period” and enter the correct beginning and ending dates of the period (See the attached Alcohol & Tobacco Excise Tax Due Dates).
  
  Examples of acceptable dates
  
  Beginning: January 1, 2002 (The beginning of a period falls on the 1st or 16th of each month; for September only, the 1st, 16th, 26th or 27th)
  
  Ending: January 15, 2002 (The ending of a period falls on the 15th, 28th, 30th, or 31st of each month; for September only, the 15th, 25th, 26th or 30th)
  
  
• Do NOT combine multiple periods on one excise tax return. File a separate tax return for each tax period.
  
  
• Remember: Three returns are due in September, not two!!
  
  
• If you are filing a PREPAYMENT tax return, make sure you check “prepayment” and enter, in Item 5, the date that the taxable removal is made.
  
  
• If you are also liable for excise tax on distilled spirits, wine or beer, you must file a separate tax return for each of those in addition to your tax return for tobacco products.

Item 25

Print “None” if you have no increasing adjustments.

Item 25-27

If you need to make an increasing adjustment for underpayments made in prior return periods, enter a short explanation of the adjustment in column (a), the amount of additional tax due in column (b), the amount of interest due in column (c), and the amount of penalty due, if any, in column (d). Contact your Specialist in the Tobacco Unit for penalty and interest calculations.