Form 70-017a - Iowa In-State Distributors Cigarette Tax Report Page 2
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4SECTION II. REVENUE SUMMARY
Iowa
Iowa
Totals
Totals
TOTAL STAMPS
(out of state)
(out of state)
FOR PACKS OF
Out of State Only
20’s
25’s
20’s
25’s
20’s
25’s
1. Beginning inventory
(prior month’s ending inventory unaffixed stamps)
1.
2. Add purchases this month (from Section I)
2.
3. Subtotal
3.
4. Less ending inventory (this month’s unaffixed stamps)
4.
5. Balance (revenue stamps used this month)
(A)
5.
SECTION II. REVENUE SUMMARY
Iowa
Iowa
Totals
Totals
TOTAL STAMPS
(out of state)
(out of state)
FOR PACKS OF
Out of State Only
20’s
25’s
20’s
25’s
20’s
25’s
1. Beginning inventory
(prior month’s ending inventory unaffixed stamps)
1.
2. Add purchases this month (from Section I)
2.
3. Subtotal
3.
4. Less ending inventory (this month’s unaffixed stamps)
4.
5. Balance (revenue stamps used this month)
(A)
5.
SECTION II. REVENUE SUMMARY
Iowa
Iowa
Totals
Totals
TOTAL STAMPS
(out of state)
(out of state)
FOR PACKS OF
Out of State Only
20’s
25’s
20’s
25’s
20’s
25’s
1. Beginning inventory
(prior month’s ending inventory unaffixed stamps)
1.
2. Add purchases this month (from Section I)
2.
3. Subtotal
3.
4. Less ending inventory (this month’s unaffixed stamps)
4.
5. Balance (revenue stamps used this month)
(A)
5.
All of the above states should be combined and entered in Section II
on the front side of this form under the columns “Totals (out of state)” for 20’s and 25’s.
FILING INSTRUCTIONS
Report Requirements:
The report must cover the period from the first day of the month to the last day of the month to be considered
complete. If merchandise has been returned to the factory unstamped, a credit will be allowed only if a credit
memorandum is attached.
Affixing Stamps:
Stamps must be affixed within 48 hours, exclusive of Sundays and legal holidays (IA Admin. Code 453A.10).
Due Date:
This report is due on or before the 10th day of the month following the month for which the report is made.
Penalty:
Civil penalty starts at $200.00 for late filed, incomplete, or false reports.
Penalty for failure to timely pay the tax due or penalty for audit deficiency: A penalty of 5% will be added to the
tax due if at least 90% of the correct amount of tax is not paid by the due date. The penalty can only be waived
under limited circumstances.
Where the failure to file penalty and one of the other penalties are applicable, the failure to file penalty will take
precedence.
70-017b (06/11/10)
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