Nonresident Distributors
Credit for Returned Cigarees
Enter number of cigarees (not packs or cartons) returned to the manufacturer. Report cigarees during month of return, not the
month credit memo is received.
(Rev. 1/20)
CT401-B
Aachment #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 cigarees (add lines 1 through 9) .................................................. 10
11 Value of non-fee cigarees (mulply 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 cigarees (add lines 12 through 20) .................................................... 21
22 Value of fee cigarees (mulply line 21 by 0.1825 [mill rate]) ....................................... 22
23 Total number of Minnesota stamped cigarees (add lines 10 and 21) ................................ 23
24 Total value of Minnesota stamped cigarees (add lines 11 and 22) .................................. 24
Credit for Fee Brands
Enter on CT401-R, line 9C
$
Enter on CT401-R, line 9D
$
* Returned Goods Authorizaon (RGA) number.