Form 4260 - C-104a Declaration Of Ending Inventory Of Unaffixed Michigan Cigarette Stamps Page 2
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2Form 4260, page 2
Instructions for Completing Form 4260,
C-104A: Declaration of Ending Inventory of Unaffixed Michigan Cigarette Stamps
This schedule along with the return must be filed each
Information and forms are available at
Due Date
Your return is due 20 days after the close of the month. To
month by all Michigan Licensed Wholesalers and
.gov/tobaccotaxes.
Unclassified Acquirers of Cigarettes. A return must be
be filed timely, a return must be postmarked on or before
License Cancellation
filed even if you do not have any tax due. In this instance
the 20th of the month following the reporting period.
See WC-100 or AC-100 forms for instructions.
simply check the “no tax due” box on the WC-100 or AC-
Late filed Returns
100, sign the return and send it to the department.
Name/Address/Ownership Changes
Returns which are not timely filed are subject to the
See WC-100 or AC-100 forms for instructions.
How to Complete This Schedule
following statutory charges:
Mailing Address
This is an informational form only. Do not carry totals
1. No tax due return $10.00 a day up to $400.00.
to form WC-100 or AC-100. If you have more than one
2. Interest on tax due accrues at 1% above current prime
Mail completed return and schedules with the appropriate
location that houses unaffixed stamps indicate the branch
payment to:
Michigan Department of Treasury
rate; adjusted on 1/1 and 7/1 each year.
location code which is the State of Michigan Tobacco
P.O. Box 77628
3. Penalty is 5% of tax due if not more than 2 months late
Taxes License number. Submit a separate schedule for
Detroit, MI 48277
with an additional 5% penalty for each additional month
each branch location.
or fraction of month late. Maximum penalty 25%.
Assembling Your Return for Mailing
Schedule Descriptions
Assemble the supporting schedules that you attach to your
Schedule C-104a: This schedule is to be used to record
all unaffixed Michigan stamps in inventory. Must
return (WC-100 or AC-100) in ascending numerical order
also include all damaged stamps that have not been
(i.e. C-101, C-102, etc.).
submitted for adjustment on Form #3383, Request for
Record Keeping
Adjustment to Cigarette Stamp Inventory to the State of
You must keep a complete copy of your return and all
Michigan.
records pertaining to your business for at least four years.
Line 1. Enter your business name as it appears on the
The records must be kept in a place and manner easily
tobacco tax license.
accessible for review by department representatives.
Line 2. Enter the account number (FEIN, TR or ME
Number) that appears on your tobacco tax license.
Assistance
Line 3. Enter the license number from your state of
You may contact the Tobacco Taxes Unit in the following
Michigan Tobacco Products License.
ways:
Line 4. Enter the tax period for which you are
Telephone: (517) 636-4630
reporting (i.e.01/2005).
Fax: (517) 636-4631
Line 5. Enter the branch code if you have more than one
E-mail: treas_tobaccotaxes@michigan.gov.
location that submits its tax information under the same
Mailing address:
account number. The branch code is the State of Michigan
Michigan Department of Treasury
License number assigned to the branch.
Special Taxes Division
Columns 6-10. Enter the ending physical inventory of
Tobacco Taxes
all stamp denominations that are not affixed to a pack of
P.O. Box 30474
cigarettes.
Lansing, MI 48909-7974.
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