Fillable Form Ct-11c - Non-Stamper Cigarette Excise Return (Page 2 of 2) in pdf

Form CT-11C Instructions

General Information

Penalties and Interest

Form CT-11C must be filed by any person who, on or after July 1,

Penalties are imposed for late filing of a return and late payment on

2013, purchases for use in Massachusetts, or takes possession in

a return. The late filing penalty is calculated at a rate of 1% of the

Massachusetts of, cigarettes acquired from any source, whether or not

tax due per month, up to a maximum of 25%. The late payment

located in Massachusetts, that do not bear a stamp that reads “Mass -

penalty is calculated at a rate of 1% of the tax due per month, up to

achusetts Tax Paid Cigarettes.” Cigarettes, including little cigars, that

a maximum of 25%. Interest is charged on underpayments and late

are offered for sale at retail from sources outside Massachusetts,

payments of tax. Willful evasion of taxes is a felony punishable by a

including out-of-state retailers and Internet and mail order retailers,

fine of up to $100,000, or imprisonment of up to five years or both.

often do not bear a Massachusetts cigarette excise stamp.

Anyone who signs a return or state ment under the penalties of perjury

that he/she does not believe to true and correct as to every material

Note: Form CT-11 must be used to report transactions occurring be-

matter is guilty of a felony, punishable by a fine of up to $100,000, or

fore July 1, 2008 and Form CT-11B must be used to report transac-

imprisonment of up to three years or both.

tions occurring between July 1, 2008 and June 30, 2013.

If you have any questions about this form or the Massachusetts cig-

This return with payment is due on or before the 20th day of the

arette excise, contact the Massachusetts Department of Revenue’s

month following the close of any calendar quarter that you purchased

Cigarette Excise Unit at (617) 887-5090.

or took possession of cigarettes without a Massachusetts stamp.

For the calendar quarter of January through March this return is due

Sign and date this form. Make checks payable to: Commonwealth of

on or before April 20. For the calen dar quarter of April through June

Massachusetts. Mail to: Massachusetts Department of Revenue, PO

this return is due on or before July 20. For the calendar quarter of

Box 7004, Boston, MA 02204.

July through September this return is due on or before October 20.

For the calendar quarter of October through December this return is

due on or before January 20 of the following year.

Cigarette Excise Paid to Another

Jurisdiction

Generally, anyone who pays cigarette excise to another state or ter-

ritory of the United States on cigarettes subject to the Massachusetts

cigarette excise is entitled to a credit against the Massachusetts cig-

arette excise. The amount of this credit is limited to the cigarette ex-

cise paid to another jurisdiction, or $35.10 per carton, whichever is

less. For purchases between July 1, 2013 and July 30, 2013, this

credit is limited to the cigarette excise paid to another jurisdiction, or

$25.10, whichever is less. If you do not know if the cigarettes you pur-

chased bore the stamp of a jurisdiction other than Massachusetts, or

if you need to know the excise rate in another jurisdiction, you should

contact your cigarette vendor.

1M 12/00 CRP0101

printed on recycled paper

Form Ct-11c - Non-Stamper Cigarette Excise Return Page 2

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