Looking for a Alaska Tax Forms And Templates? Download it for free!

Instructions for Alaska Cigarette and Tobacco

Products Monthly Tax Return

Line 10 - If your total calendar year-to-date stamp purchases entered

Caution: Only the discount calculated on line 8, 9, 11, or 13 is carried to

Schedule A. If you have calculated a discount on more than one line, you

on line 5 are more than $1,000,000 and your previous month’s stamp

purchases are more than $1,000,000 but less than $2,000,000, complete

have calculated your discount incorrectly.

lines 10a through 11 to calculate your discount. Enter the discount on line

11 and on line 2 of Schedule A.

Schedule J - Cigarette Tax Stamp Credits

Use this schedule to calculate and claim credits on cigarette tax

Caution: Only the discount calculated on line 6, 7, 9, or 11 is carried to

stamps returned to the department and tax stamps affixed to packages

Schedule A. If you have calculated a discount on more than one line, you

of cigarettes that were returned to the manufacturer, destroyed or

have calculated your discount incorrectly.

restamped.

Schedule I - Cigarette Tax Stamp Discount - Affiliated

Part I. You may return tax stamps to the Department that have been

damaged and/or will not be used by you. Complete Part I to report the

Licensees

Line 1 - Enter the amount from line 7, column (b) of Schedule E that

number of returned stamps. The Department must receive the stamps

before a credit will be issued. Only stamps bearing serial numbers

represents your total stamp purchases for the month covered by this

that were issued to you or transferred to you in a department approved

return.

transfer are eligible for a credit.

Line 2 - Calculate the amount of credit you are claiming for the month on

Part II. You are entitled to a credit for cigarette tax stamps purchased

unused cigarette tax stamps returned to the Department and stamped

by you and affixed to cigarettes that were returned to the manufacturer,

cigarettes returned to the manufacturer or destroyed on Schedule J and

destroyed or restamped.

You must attach certification from the

enter it here. See instructions for completing Schedule J.

manufacturer which states the number of cigarettes and cigarette

Line 3 - Subtract line 2 from line 1 and enter the result here. The stamp

packages bearing the stamps that were returned.

You must attach

U.S. Treasury Department Form ATF-F3069 or some other form of

discount is only allowed on the net amount of cigarette tax stamps

documentation acceptable to the Department verifying the destruction

purchased during the month. Therefore, your purchases must be reduced

of the cigarettes. You must attach documentation preapproved by the

by stamps for which you received a credit.

Department to claim a credit for cigarettes affixed with a tax stamp which

Line 4 - Enter the total amount of cigarette tax stamp purchases net

were subsequently restamped.

A credit will not be given unless the

required documentation is attached. You must identify the serial number

of credits as reported on line 3 of Schedule I for the month covered by

of the stamps affixed to the packages returned, destroyed or restamped.

this return of all affiliated licensees. Do not include your current stamp

Only stamps bearing serial numbers that were issued to you or transferred

purchases in this amount.

to you in a transfer approved by the Department are eligible for a credit.

Line 5 - Add lines 3 and 4 and enter here. This is the total current stamp

purchases of the affiliated group of licensees which includes you and all

Part III. Beginning January 1, 2005, you are entitled to a credit for

cigarette tax stamps purchased by you and affixed to cigarettes that were

of your affiliates.

subsequently sold outside of Alaska. You must complete Schedule C for

each state in which the cigarettes were sold and identify the serial number

Line 6 - Enter the total amount of cigarette tax stamp purchases net

of the stamps affixed to the packages before a credit will be allowed. Only

of credits as reported on line 7 of your prior month’s stamp discount

stamps bearing serial numbers that were issued to you or transferred to

worksheet that represent accumulated stamp purchases of the affiliated

you in a transfer approved by the Department are eligible for a credit.

group of licensees for the year beginning January 1. If this is the first

stamp discount worksheet prepared by you and all members of the

Need Help?

affiliated group of licensees for the calendar year, enter zero here.

Where to Send Form 522

TAX DIVISION

Line 7 - Add lines 5 and 6. This is the total calendar year-to-date stamp

ALASKA DEPARTMENT OF REVENUE

purchases made by you and all members of the affiliated group of

PO BOX 110420

licensees.

JUNEAU AK 99811-0420

Line 8 - If the total calendar year stamp purchases of the affiliated group

Questions

entered on line 6 exceed $2,000,000, you have already received the

maximum discount allowed by statute. Enter zero here and on line 2 of

If you have questions about this form, please contact the Tax Division at

Schedule A.

907-269-6620 or dor.tax.cigarette@alaska.gov.

Line 9 - If the total calendar year-to-date stamp purchases of the affiliated

group entered on line 7 are $1,000,000 or less, you are entitled to a

discount of 3 percent on your current month’s purchases. Multiply line 3

by 3 percent (.03) and enter here and on line 2 of Schedule A.

Line 10 - If the total calendar year-to-date stamp purchases of the

affiliated group entered on line 7 are more than $1,000,000 and the

previous month’s stamp purchases of the affiliated group entered on line

6 are $1,000,000 or less, complete lines 10a through 11 to calculate your

discount. Enter the discount on line 11 and on line 2 of Schedule A.

Line 12 - If the total calendar year-to-date stamp purchases of the

affiliated group entered on line 7 are more than $1,000,000 and the

previous month’s stamp purchases of the affiliated group are more than

$1,000,000 but less than $2,000,000, complete lines 12a through 13 to

calculate your discount. Enter the discount on line 13 and on line 2 of

Schedule A.

0405-522i - Rev 09/12 - page 4

Instructions For Form 522 - Alaska Cigarette And Tobacco Products Monthly Tax Return Page 4

Related Articles

Related forms

Related Categories