Form Ct-11 - Non-Stamper Cigarette Excise Return (For Transactions Occurring Before July 1, 2008) Page 2
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1
2Form CT-11 Instructions
General Information
arette excise. The amount of this credit is limited to the cigarette ex-
cise paid to another jurisdiction, or $15.10 per carton, whichever is
Form CT-11 must be filed by any person who purchases for use in
less. If you do not know if the cigarettes you purchased bore the
Massachusetts, or takes possession in Massachusetts of, cigarettes
stamp of a jurisdiction other than Massachusetts, or if you need to
acquired from any source, whether or not located in Massachusetts,
know the excise rate in another jurisdiction, you should contact your
that do not bear a stamp that reads “Massachusetts Tax Paid Ciga-
cigarette vendor.
rettes.” Cigarettes that are offered for sale at retail from sources out-
side Massachusetts, including out-of-state retailers and Internet and
Penalties and Interest
mail order retailers, often do not bear a Massachusetts cigarette ex-
Penalties are imposed for late filing of a return and late payment on
cise stamp.
a return. The late filing penalty is calculated at a rate of 1% of the
Note: Form CT-11B must be used to report transactions occurring on
tax due per month, up to a maximum of 25%. The late payment
or after July 1, 2008.
penalty is calculated at a rate of
1
% of the tax due per month, up to
⁄
2
a maximum of 25%. Interest is charged on underpayments and late
This return with payment is due on or before the 20th day of the
payments of tax. Willful evasion of taxes is a felony punishable by a
month following the close of any calendar quarter that you purchased
fine of up to $100,000, or imprisonment of up to five years or both.
or took possession of cigarettes without a Massachusetts stamp.
Anyone who signs a return or statement under the penalties of perjury
For the calendar quarter of January through March this return is due
that he/she does not believe to true and correct as to every material
on or before April 20. For the calendar quarter of April through June
matter is guilty of a felony, punishable by a fine of up to $100,000, or
this return is due on or before July 20. For the calendar quarter of
imprisonment of up to three years or both.
July through September this return is due on or before October 20.
For the calendar quarter of October through December this return is
If you have any questions about this form or the Massachusetts cig-
due on or before January 20 of the following year.
arette excise, contact the Massachusetts Department of Revenue’s
Cigarette Excise Unit at (617) 887-5090.
Cigarette Excise Paid to Another
Sign and date this form. Make checks payable to: Commonwealth of
Jurisdiction
Massachusetts. Mail to: Massachusetts Department of Revenue, PO
Generally, anyone who pays cigarette excise to another state or ter-
Box 7004, Boston, MA 02204.
ritory of the United States on cigarettes subject to the Massachusetts
cigarette excise is entitled to a credit against the Massachusetts cig-
1M 12/00 CRP0101
printed on recycled paper
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