Nonresident Distributors
Credit for Returned Cigarees
Enter number of cigarees (not packs or cartons) returned to the manufacturer. Report cigarees during month of return, not the
month credit memo is received.
(Rev. 1/21)
CT401-B
Aachment #2
Page
of
Licensee Address Minnesota Tax ID Number Period of Return (mo/yr)
Credit Memo RGA
Date Number
Number*
Manufacturer Minnesota Stamped
1
2
3
4
5
6
7
8
9
10 Total non-fee cigarees (add lines 1 through 9) .................................................. 10
11 Value of non-fee cigarees (mulply line 10 by 0.1825 [mill rate]) ................................... 11
Credit for Non-Fee Brands
Enter on CT401-R, line 9B
$
Credit Memo RGA
Date Number
Number*
Manufacturer Minnesota Stamped
12
13
14
15
16
17
18
19
20
21 Total fee cigarees (add lines 12 through 20) .................................................... 21
22 Value of fee cigarees (mulply line 21 by 0.18365 [mill rate]) ...................................... 22
23 Total number of Minnesota stamped cigarees (add lines 10 and 21) ................................ 23
24 Total value of Minnesota stamped cigarees (add lines 11 and 22) .................................. 24
Credit for Fee Brands
Enter on CT401-R, line 9C
$
Enter on CT401-R, line 9D
$
* Returned Goods Authorizaon (RGA) number.
