Form 04-620 - Cigarette Tax Stamp Order - 2004 Page 2
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1
2INSTRUCTIONS
Alaska Cigarette Tax Stamp Order Form
Form 04-623, Application to Purchase Cigarette Tax Stamps on
General Instructions
Deferred Payment Basis. If approved for deferred payment,
payment is due by the end of the month following the month in
Effective January 1, 2004, the cigarette excise tax authorized by
which you purchased the tax stamps. You should remit payment
AS 43.50 must be paid through the use of cigarette tax stamps.
with your monthly tax return, Form 04-522. If you are not approved
Cigarette tax stamps are required to be affixed to packages of
for deferred payment, payment must be made by certified or
cigarettes before sale or distribution in the state. Form 04-620 is
cashier's check, postal money order, cash or by wire or electronic
used to purchase cigarette tax stamps. You may order stamps
funds transfer. If you have been an Alaska cigarette taxpayer for
more than once during any month. This form must be completed
more than five years and have an exemplary filing and payment
each time you order tax stamps. You may also designate someone
history, you may use a company check to pay for stamps. For all
to order and possess cigarette tax stamps on your behalf by
other taxpayers, stamp orders will not be filled until funds have
completing Form 04-625 and filing it with the Tax Division.
been verified. Depending upon your method of payment, this can
take as long as two weeks.
Specific Instructions
If you are paying for cigarette tax stamps at the time of purchase
Line 1. Cigarette tax stamps are available in two denominations,
and the amount due is $100,000 or more, you are required to make
20 cigarettes per pack and 25 cigarettes per pack. The 20
a wire transfer or electronic funds transfer (EFT) in accordance
cigarettes per pack stamps are available for machine application in
with 15 AAC 05.310. To make a wire transfer, you must notify the
rolls of 15,000 and for hand application in lots of 150. The 25
State of Alaska, Treasury Division at 907.465.2360 or by FAX at
cigarettes per pack stamps are available only for hand application
907.465.4019 regarding the particulars of the transfer the day
in sheets of 150. Stamps may not be ordered in quantities smaller
before the wire transfer is due. Failure to notify the Treasury
than 150.
Division as required can result in a delay in filling your stamp
order. Wire payments to:
Line 2. Enter the number of rolls, lots, and sheets you wish to
purchase.
State Street Bank & Trust Company
225 Franklin Street
Line 3. Multiply the number of rolls, lots, and sheets indicated in
Boston, Massachusetts 02110
line 2 by the number of stamps identified in line 1. Enter the
ABA #011000028
product here. This is the total number of stamps you wish to
For Credit to the State of Alaska - AY01
purchase with this order.
General Investment Fund
Account #00657189
Line 5. Multiply the total numbers of stamps on line 3 by the value
of each stamp indicated on line 4.
To avoid wire transfer fees, you may sign up for the Alaska EFT
Program, known as ASAP.
Forms and instructions for this
Line 6. Add the amounts in all columns from line 5 and enter the
program
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sum here. This is your total cigarette tax due on this purchase of
cigarette tax stamps.
Shipping Cigarette Tax Stamps
Line 7. Enter the amount of tax you have paid or are paying with
this order. If you are approved for a deferred payment plan and will
Cigarette tax stamps must be picked up at the Tax Division's
be making a deferred payment for this order, enter zero here.
Anchorage office at 550 West 7th Avenue, Suite 500 by the
Otherwise the amount you have paid or are paying must equal the
licensee or the licensee's agent or designee. Alternatively, the
tax due as calculated on line 6.
licensee may request that the stamps be shipped or transported in
a manner specified by the licensee by completing Form 04-621 and
Filling Stamp Orders
filing it with the Tax Division prior to ordering stamps. The licensee
is responsible for all costs incurred to ship stamps and bears all
Stamp orders received before 10:00 a.m. AST will be filled on the
risk of possible loss or damage while the stamps are in transit. A
same day if you have been pre-approved to purchase tax stamps
refund or credit will not be given for lost stamps.
under a deferred payment plan. Otherwise, stamp orders will be
filled once verification of funds has been received by the
Signature
department. In all cases, stamps will be available for pick-up or
mailing between the hours of 3:00 p.m. and 4:30 p.m. daily.
Form 04-620 must be signed and dated by the licensee or the
Orders received after 10:00 a.m. will be available for pick-up
licensee's designee. Unsigned forms will not be accepted.
between the hours of 3:00 p.m. and 4:30 p.m. the next business
day. Under no circumstances will stamp orders be filled on a
Where to Send Form 04-620
walk-in basis.
Form 04-620 may be mailed or delivered to the Department of
Payment for Cigarette Tax Stamps
Revenue, Tax Division, 550 W. 7th Avenue, Suite 500, Anchorage,
AK 99501. It may also be faxed to 90. 269.6644.
Payment for cigarette tax stamps is due at the time the stamps are
ordered unless you have been approved to purchase cigarette tax
Questions
stamps on a deferred payment basis. You may request to pay
under a deferred payment plan by posting a bond and completing
If you have questions about this form, please contact the Tax
Division at 907.269.6620.
Form 04-620 Instructions (New 01/04)
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