Form C2 - Michigan Supplemental Tobacco Tax Return
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1C2
Michigan Department of Treasury
320 (Rev. 6-01), Formerly C-1511
Issued under authority of P.A. 327 of 1993.
Filing is mandatory. See penalty provisions
MICHIGAN SUPPLEMENTAL TOBACCO TAX RETURN
below.
Includes Cigarettes and Other Tobacco Products (OTP) To Include "Roll-Your-Own." (If the cigarettes or
Roll-Your-Own were purchased from a Non-Participating Manufacturer, please complete Schedule K, form 3669).
.
Name of Licensee
FE, ME or TR Number
.
Address (No., Street, City, State, ZIP)
Month and Year of Return Being Corrected
NOTE: File separate supplemental returns for each month you are correcting. Complete Schedule K (form 3669) for cigarettes and Roll-Your-Own
purchased from Non-Participating Manufacturers.
a.
b.
c.
e.
d.
Invoice
Invoice
Number of Cigarettes
Wholesale Price of OTP
(Not packs, cartons or cases)
Date
Number
Purchased From, Shipped, Sold or Transferred To
Purchases
TOTAL
$
1a.
Tax at 37.5 mills per cigarette sold
.
$
Total of Column d x $.0375
1b.
Tax at 16% of wholesale price on OTP sold
.
$
Total of Column e x .16
$
2.
Compute 1.25% (.0125) of line 1a and enter here
$
3.
Compute 1% (.01) of line 1b and enter here
$
4.
Subtract line 2 from line 1a
$
5.
Subtract line 3 from line 1b
.
$
6.
NET TAX DUE. Add lines 4 and 5. Enter here
7.
LATE PENALTY (Penalty is the greater of $5.00 or 5% of tax due per
$
month or portion of month late. Maximum 50%.)
8.
INTEREST (Interest accrues at 1% above the current prime rate, and
$
is adjusted on January 1 and July 1.)
.
$
PAY
9.
TOTAL TAX, PENALTY and INTEREST DUE (Add lines 4, 5 and 6)
I authorize Treasury to discuss my return with my preparer.
Do not discuss with my preparer.
I certify, under penalty of perjury, that this return and attachments are true and complete to the best of my knowledge.
Signature of Taxpayer
Signature of Preparer Other than Taxpayer
Date
Phone Number
FAX Number
Phone Number
FAX Number
Make checks payable to "State of Michigan." Print "Tobacco
If you have questions, please call the Motor Fuel, Cigarette and
Products Tax" on the front of your check and mail to:
Miscellaneous Taxes Section at (517) 241-8180. Deaf, hearing
Michigan Department of Treasury
or speech impaired persons call (517) 373-9419 (TTY).
P.O. Box 77628
Detroit, MI 48277-0628
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