Form 4251 - C-102: Schedule Of Cigarette Credits (Adjustments) (Page 2 of 2) in pdf

Instructions for Completing Form 4251,

C-102: Schedule of Cigarettes Credits (Adjustments)

This schedule along with the return must be filed each

Column 19. Enter the total number of cigarettes sold for

Column 5. Enter the date the tobacco products were re-

month by all Michigan Licensed Wholesalers and Un-

turned to the manufacturer, short shipment received, goods

each manufacturer’s brand or pack size.

classified Acquirers of Cigarettes. A return must be filed

damaged or bad debt determined.

Line 20. Total the column and carry over to WC-100 and

even if you do not have any tax due. In this instance

AC-100.

Column 6. Enter the number from the claim/credit affidavit.

simply check the “no tax due” box on the WC-100 or

Column 7. Enter the reason for the claim/credit. Enter the

Due Date

AC-100, sign the return and send it to the department. To

2 alpha characters code indicating the reason for the claim.

Your return is due 20 days after the close of the month. To

report other tobacco products sales, use schedule T-102

Visit to obtain the codes.

be timely filed, a return must be postmarked on or before

A-B.

Column 8. Enter the invoice number of the original to-

the 20th of the month following the reporting period.

bacco purchase.

How to Complete This Schedule

Late filed Returns

Column 9. Enter the tax period when the original tobacco

Check the appropriate box to indicate the schedule type.

Returns which are not timely filed are subject to the fol-

purchase was reported. (i.e. 12/2004).

Only mark one schedule type per form. Use a single line

lowing statutory charges:

Column 10. Enter the branch code if you have more than

for each transaction or invoice. In some instances an

1. No tax due return $10.00 a day up to $400.00.

one location that submits its tax information under the

invoice may be recorded more than once if there is more

2. Interest on tax due accrues at 1% above current prime

same account number. The branch code is the State of

than one manufacturer’s product on the invoice. Invoices

rate; adjusted on 1/1 and 7/1 each year.

Michigan License number assigned to the branch.

that contain NPM’s product must be recorded by each

3. Penalty is 5% of tax due if not more than 2 months late

Column 11. Enter the FEIN of the company the tobacco

brand purchased from the NPM. Invoices that have more

with an additional 5% penalty for each additional month

was returned to, short shipped from or is the cause of the

than one type of pack size (number of cigarettes in the

or fraction of month late. Maximum penalty 25%.

bad debt deduction.

pack) must have a separate line entry to report each differ-

Assembling Your return for Mailing

Column 12. Enter the name of company the tobacco was

ent pack size. Note: Upon request, you will be required to

returned to, short shipped from or is the cause of the bad

Assemble the supporting schedules that you attach to

submit actual credit memo(s) and/or affidavit(s) to the

debt deduction.

your return (WC-100 or AC-100) in ascending numerical

department.

Column 13. Enter the two alpha characters code

order (i.e. C-101, C-102, etc.).

Schedule Descriptions:

indicating the type of business the tobacco was

Record Keeping

Schedule C-102a: This schedule is to be used to record

returned to/not received from. Visit

You must keep a complete copy of your return and all

all unstamped cigarettes returned to the manufacturers/

tobaccotaxes

to obtain the codes.

records pertaining to your business for at least four years.

distributors.

Column 14. Indicate the number of cigarettes in the pack

The records must be kept in a place and manner easily

Schedule C-102b: This schedule is to be used to record

for each brand received for both participating manufac-

accessible for review by department representatives.

all stamped non-tax paid cigarettes returned to the

turers and NPM’s. If the size of the pack is the same for all

Assistance

manufacturer/distributor.

cigarettes on the invoice, the invoice needs to be entered

Schedule C-102c: This schedule is to be used to record

You may contact the Tobacco Taxes Unit by phone at

only once, if there are multi-sized packs on the invoice the

all stamped tax-paid cigarettes returned to the manufac-

(517) 636-4630, by Fax at (517) 636-4631, by e-mail at

invoice must be recorded as many times as needed. (i.e.

turers/distributors or tax-paid stamped cigarettes that are

treas_tobaccotaxes@michigan.gov. The mailing address

20, 25 and 10).

returned by customers and placed in tax-unpaid inventory.

is Tobacco Taxes Unit, P.O. Box 30748, Lansing, MI 48909.

Complete columns 15 through 18 only if the cigarettes

Line 1. Enter your business name as it appears on the

Information and forms are available online at

that you are reporting are manufactured by a

tobacco tax license.

non-participating manufacturer.

Line 2. Enter the account number (FEIN, TR or ME Num-

Column 15. Enter the Federal Employer Identification

License Cancellation

ber) that appears on your tobacco tax license.

Number, TR or ME Number of the NPM.

See WC-100 or AC-100 forms for instructions.

Line 3. Enter the license number from your state of Michi-

Column 16. Enter the Name of the NPM.

Name/Address/Ownership Changes

gan Tobacco Products License.

Column 17. Enter the Non-participating manufacturer’s

Line 4. Enter the tax period for which you are reporting.

See WC-100 or AC-100 forms for instructions.

three-digit brand code that can be obtained from Treasury’s

(i.e. 01/2005).

Mailing Address

website: .

Schedule Type: Select the appropriate schedule type.

Column 18. List each brand of the NPM’s cigarettes that

Mail completed return and schedules with the appropriate

(Choose one).

were sold on a separate line for each invoice number. Some

payment to:

Michigan Department of Treasury

invoices may be recorded more than once.

P.O. Box 77628

Detroit, MI 48277

Form 4251 - C-102: Schedule Of Cigarette Credits (Adjustments) Page 2

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