Form 4246 - Michigan Unclassified Acquirers Cigarette Tax Return Page 2
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2Form 4246, page 2.
Instructions for completing Form 4246,
Michigan Unclassified Acquirers Cigarette Tax Return
Who Must File This Return
Assembling Your Return for Mailing
This return and its accompanying schedules must be filed each
Assemble the supporting schedules that you attach to your return
month by all Michigan Licensed Unclassified Acquirers of
(AC-100) in ascending numerical order (i.e. C-101, C-102, etc.).
Cigarettes. A return must be filed even if you do not have any tax
Record Keeping
due. In this instance, simply check the “no tax due” box in the upper
You must keep a complete copy of your return and all records
right-hand corner, sign the return and send it to the department.
pertaining to your business for at least four years. The records
How to Complete This Return
must be kept in a place and manner easily accessible for review
You should first complete the supporting schedules since the figures
by department representatives.
Assistance
you must enter on the return come from the supporting schedules.
If this is an amended or corrected return, check the box in the upper
You may contact the Tobacco Taxes Unit by phone at (517) 636-
right-hand corner.
4630, by Fax at (517) 636-4631, or by e-mail at treas_tobaccotaxes
Line Instructions
@michigan.gov. The mailing address is Michigan Department of
Line 1. Enter the stamped pack returns (receipts) from Michigan
Treasury, P.O. Box 30474, Lansing, MI 48909-7974. Information and
customers C-101c.
forms are available online at
License Cancellation
Line 2. Enter the combined totals from schedule C-102a, C-102b
and C-102c.
If you discontinued or sold your business during the month and
Line 3. Enter the total from schedules C-108a tax-unpaid cigarette
would like your license cancelled, check the box indicating that
sales to Michigan Licensed Wholesalers.
your cigarette license should be discontinued and note the effective
Line 4. Enter the total from schedule C-115a, Tax-unpaid cigarettes
date of the discontinuance.License and stamps are not transferable
sold to Michigan Tribes.
and must be returned to the department for cancellation. You must
Line 5. Total lines 2, 3 and 4.
file a return for the month during which you go out of business.
Line 6. Enter the combined totals from schedules C-108b, and
Attach your license to a letter giving the last date of business and
C-115b. Taxable cigarette sales in Michigan.
if you sold your business, please provide the name and address
Line 7. Enter total from line 6.
of the purchaser. Form #3383, Request for stamp adjustment to
Line 8. Enter the total from schedule C-102c.
Cigarette Stamp Inventory must be completed to return unused
Line 9. Enter the taxable cigarettes by subtracting line 8 from
stamps to the department.
line 7.
Name/Address/Ownership Changes
Line 10. Multiply line 9 x $.10.
Immediately notify the department in writing when your business
Line 11. Multiply line 10 x $.015.
undergoes any change to its name, address or ownership. In some
Line 12. Enter the tax due subtract line 11 less line 10.
instances a new license may need to be issued.
Line 13. Enter refund due, if line 12 is less than zero
Mailing Address
Line 14. Enter penalty if postmarked after the 20
th
of the month
Mail completed return and schedules with the appropriate payment
following the reporting period. Calculate penalty at
to:
Michigan Department of Treasury
.gov/tobaccotaxes or see the Late Filed Returns section.
P.O. Box 77628
th
Line 15. Enter interest if postmarked after the 20
of the month
Detroit, MI 48277
following the reporting period. Calculate interest at
.gov/tobaccotaxes or see the Late Filed Returns section.
Line 16. Enter total due, the sum of lines 12, 14 and 15.
Due Date
Your return is due 20 days after the close of the month. To be
timely filed, a return must be postmarked on or before the 20
th
of
the month following the reporting period.
Late filed Returns
Returns which are not timely filed are subject to the following
statutory charges:
1. No tax due return $10.00 a day up to $400.00.
2. Interest on tax due accrues at 1% above current prime rate;
adjusted on 1/1 and 7/1 each year.
3. Penalty is 5% of tax due if not more than 2 months late with
an additional 5% penalty for each additional month or fraction of
month late. Maximum penalty 25%.
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