Form Rc-6-A-X - Amended Out-Of-State Cigarette Revenue Return - 2002 Page 2
Download a blank fillable Form Rc-6-A-X - Amended Out-Of-State Cigarette Revenue Return - 2002 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Rc-6-A-X - Amended Out-Of-State Cigarette Revenue Return - 2002 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Form RC-6-A-X Instructions
General Information
Step-by-Step Instructions
Who must file Form RC-6-A-X?
Step 2: Report your cigarette
Line 24 – Gross value of all Illinois stamps
You must file Form RC-6-A-X to correct
not affixed to original packages on hand at
stock
your original return or a previously filed
the end of the month as reported on
Line 8 – From Sch. CC or Form RC-6-A-W,
amended return. You must attach any sup-
Sch. CF or Form RC-6-A-W.
Out-of-State Cigarette Revenue Return
porting schedules or documentation.
Worksheet; write the number of cigarettes
Returned merchandise
What penalties may I owe?
you purchased with an Illinois stamp affixed
If you returned cigarettes with Illinois
You owe a late-filing penalty if you do not
to the original package at the time of pur-
stamps affixed to an out-of-state manufac-
file a processable return by the due date.
chase.
turer, report the number of these cigarettes
We will bill you for penalties and interest,
Line 10 – Any other necessary deductions.
on Line 9 and the value of the stamps on
if applicable. For more information about
You must fully explain these deductions on
Line 20. If you return unaffixed stamps to
penalties and interest, see Publication
Sch. CH.
us, also report the value of these stamps
103, Uniform Penalties and Interest. To
on Line 20.
Line 11 – From Sch. CK, write the number
receive a copy of this publication, visit our
of unstamped cigarettes shipped from a
Web site at or call
When an original cigarette package
point outside Illinois to a point inside of
1 800 356-6302.
bearing an Illinois cigarette revenue stamp
Illinois.
is returned to you, report the return as a
Mail your completed Form RC-6-A-X and
purchase with stamps affixed on Sch. CC.
attachments to:
Line 12 – Total number of Illinois stamped
LIQUOR & CIGARETTE TAX SECTION
cigarettes shipped into Illinois as reported
Step 4: Check the reason you
ILLINOIS DEPARTMENT OF REVENUE
on Sch. CL.
are filing this amended return
PO BOX 19019
Line 13 – Beginning July 1, 2002, the mill
SPRINGFIELD IL 62794-9019
Check the best description of why you are
rate is 49 mills ($0.049) per cigarette. Use
If you have questions, write us at the
completing Form RC-6-A-X. Also provide
this rate to figure the tax due. However, if
address above or call our Springfield office
any correct information (if applicable) .
Step 2, Line 12, includes cigarettes sold at
weekdays from 8:00 a.m. to 4:30 p.m. at
Note: If you checked “Other” and you are
“old” or multiple mill rates, you will need to
217 785-2622.
a party to a civil suit, involving the amount
figure the amount for Line 13 by complet-
claimed, write the name of the suit on the
What records must I keep?
ing Form RC-6-A-W.
line provided.
You must keep, at your licensed address,
Step 3: Report your Illinois
complete and accurate records of ciga-
rettes you held, purchased, manufactured,
cigarette revenue stamp usage
brought in or caused to be brought into
Line 14 – Gross value (do not deduct any
Illinois and then sold or otherwise
discount allowed on invoices) of all Illinois
disposed of. You must also keep all in-
stamps, whether affixed to original pack-
voices, bills of lading, sales records, cop-
ages or loose, on hand at the beginning of
ies of bills of sale, inventory at the close of
the month for which you are filing this return.
each month of all cigarettes on hand and
Line15 – Total value of unaffixed stamps
of all cigarette revenue stamps, both af-
transferred from another licensed distributor.
fixed and unaffixed, and other pertinent
papers and documents relating to the
Line 16 – Gross value of all Illinois stamps
purchase, sale, or disposition of cigarettes.
you purchased from us during the month.
Such books, records, papers, and docu-
Line 17 – Figure the gross value of all
ments must be available for inspection
Illinois stamps that were affixed to original
during business hours by us or our autho-
packages of cigarettes when you pur-
rized agent and employees and be pre-
chased or otherwise acquired them as
served for at least three years.
reported on Sch. CC.
What other penalties may be
Beginning July 1, 2002, the mill rate is 49
mills ($0.049) per cigarette. Use this rate
imposed?
to figure the value of stamps affixed to
If you affix counterfeit stamps, sell, or offer
original packages when purchased. How-
to sell cigarettes with counterfeit stamps
ever, if Step 2, Line 8, includes cigarettes
affixed, you are guilty of a Class 2 felony.
purchased at “old” or multiple mill rates,
If you do not keep the required records or
you will need to figure the amount for
if you falsify those records, you are guilty
Line 17 by completing Form RC-6-A-W.
of a Class 4 felony. If you do not safely
Line 19 – Total value of unaffixed stamps
preserve the required records for a period
transferred to another licensed distributor.
of three years or do not allow us to inspect
Note: All transfers of cigarette stamps
them, you are guilty of a business offense
must be approved by the department prior
and may be fined up to $1,500.
to the transfer.
If you make, file, render, sign, or verify any
false or fraudulent report or act as a dis-
Line 23 – Total value of all Illinois stamps
tributor of original cigarette packages with-
affixed to original packages of cigarettes
out a license, you are guilty of a Class 4
on hand at the end of the month as
felony.
reported on Sch. CF or Form RC-6-A-W.
RC-6-A-X (N-01/02)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial