Schedule D - Manufacturers Not Participating And Participating In The Tobacco Master Settlement Agreement Page 3
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4TOB: SCH D-INST
A
D
R
LABAMA
EPARTMENT OF
EVENUE
11/10
S
, U
& B
T
D
• T
T
S
ALES
SE
USINESS
AX
IVISION
OBACCO
AX
ECTION
P.O. Box 327555 • Montgomery, AL 36132-7555 • (334) 242-9627
Instructions for Manufacturers Not Participating and Participating
in the Tobacco Master Settlement Agreement (Schedule D)
DEFINITIONS:
This report must be completed for every cigarette brand that is
stamped for sale within this state and for roll-your-own which ex-
Cigarette – Any product that contains nicotine, is intended to be
cise tax is required to be paid. Part I and Part II of the form must
burned or heated under ordinary conditions of use, and consists
be completed showing NPM and/or PM activity. If you did not have
of or contains (i) any roll of tobacco wrapped in paper or in any
monthly activity, the report must be filed and “No Activity” shown
substance not containing tobacco; or (ii) tobacco, in any form, that
on Part I and Part II of the report. A list of Participating Manufac-
is functional in the product, which, because of its appearance, the
turers is included on this form. This list, along with the Participating
type of tobacco used in the filler, or its packaging and labeling, is
Manufacturer's brands, is maintained and updated at the National
likely to be offered to, or purchased by, consumers as a cigarette;
Association of Attorneys General (NAAG) Web site,
or (iii) any roll of tobacco wrapped in any substance containing to-
Column A – Enter the FULL name and address of the NPM
bacco which, because of its appearance, the type of tobacco used
and/or PM. See reverse side for a listing of Participating Manufac-
in the filler, or its packaging and labeling, is likely to be offered to,
turers.
or purchased by, consumers as a cigarette described in item (i).
Column B – Enter the brand code of the product (cigarettes or
**Roll-Your-Own – The term “cigarette” includes “roll-your-own,”
roll-your-own) manufactured by the NPM and/or PM and sold tax-
i.e. any tobacco which, because of its appearance, type, packag-
paid in Alabama. A brand code must be listed for each brand
ing, or labeling is suitable for use and likely to be offered to, or pur-
shown. This listing can be found at /
chased by, consumers as tobacco for making cigarettes. For
tobaccotax/index.html. If you can not find a brand code for a prod-
purposes of this definition of cigarette, 0.09 ounces of roll-your-
uct, please contact our office at (334) 242-9627.
own tobacco shall constitute one individual cigarette.
Column C – Enter the full brand name of the product (cigarettes
*Units Sold – The number of individual cigarettes sold in the state
or roll-your-own) manufactured by the NPM and/or PM and sold
by the applicable tobacco product manufacturer, whether directly
tax-paid in Alabama. Do not abbreviate the brand name. Do not
or through a distributor, retailer, or similar intermediary or interme-
break the brand name down into sub-categories, such as regular,
diaries, during the year in question, as measured by excise taxes
menthol, light, etc. For example, for a cigarette named “Alpha
collected by the state on packs, or roll-your-own tobacco contain-
Bravo Gold Menthol Lights,” report only “Alpha Bravo Gold.” Do
ers, bearing the excise tax stamp of the state.
not report as “A B Gold” or “A B Gold Menthol Lights.”
Nonparticipating Manufacturer (NPM) is identified as any to-
Column D – Enter the number of Alabama taxed individual cig-
bacco product manufacturer who has not signed the Master Set-
arettes (Units Sold) received directly or indirectly from NPMs
tlement Agreement entered into on November 23, 1998 with this
and/or PMs. Show the monthly total per NPM and/or PM and ac-
State.
cording to brand name. Show only cigarettes contained in pack-
Participating Manufacturer (PM) is identified as any tobacco
ages to which you affixed the Alabama excise tax stamp. Do not
product manufacturer that is or becomes a signatory to the Master
show cigarettes that were purchased with the Alabama tax stamp
Settlement Agreement.
already affixed. The distributor affixing the stamp must show this
INSTRUCTIONS FOR COMPLETING THE REPORT:
activity on their report.
Column E – Enter monthly total ounces of Alabama taxed roll-
Each qualified wholesaler, distributor, retailer, manufacturer, or any
your-own per NPM and/or PM and according to brand name. Do
other person, firm, corporation, club or association selling, receiv-
not show roll-your-own if the excise tax was paid to the Alabama
ing, distributing, storing or using tobacco products in the State of
Department of Revenue by another distributor. The distributor pay-
Alabama shall report, by brand family, the total number of ciga-
ing the tax to Alabama must show this activity on their report.
rettes or in the case of roll your own, the equivalent stick count for
which the wholesalers and distributors affixed stamps during the
Column F – Convert roll-your-own ounces to individual cigarette
previous month or otherwise paid the tax due for any cigarettes.
units by dividing Column E by 0.09. Enter the results in this column.
Complete this form and submit it monthly if:
Column G – Enter total units sold by adding Columns D and F of
– You are a cigarette wholesaler,
each line.
– You are a tobacco products distributor; or
– You are a retailer receiving unstamped cigarettes and/or untaxed
roll-your-own tobacco.
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