Instructions for Form RC-6-a-X - Amended out-Of-State Cigarette and Little Cigar Revenue Return

ADVERTISEMENT
Form RC-6-A-X Instructions
General Information
Line 17 – Figure the gross value of
If you do not keep the required records or
all Illinois stamps that were affixed to
if you falsify those records, you are guilty
Who must file Form RC-6-A-X?
original packages of cigarettes and little
of a Class 4 felony. If you do not safely
You must file Form RC-6-A-X to correct
cigars when you purchased or otherwise
preserve the required records for a period
your original return or a previously filed
acquired them as reported on Schedule
of three years or do not allow us to inspect
amended return. You must attach any
CC.
them, you are guilty of a business offense
supporting schedules or documentation.
and may be fined up to $1,500.
Effective June 24, 2012, the mill rate
is 99 mills ($0.099) per stick. Use this
What penalties may I owe?
If you make, file, render, sign, or verify
rate to figure the value of stamps affixed
any false or fraudulent report or act as a
You owe a late-filing penalty if you do not
to original packages when purchased.
distributor of original cigarette or little cigar
file a processable return by the due date.
However, if Step 2, Line 8, includes
packages without a license, you are guilty
We will bill you for penalties and interest,
cigarettes or little cigars purchased at
of a Class 4 felony.
if applicable. For more information about
“old” or multiple mill rates, you will need
penalties and interest, see Publication
Step-by-Step Instructions
to figure the amount for Line 17 by
103, Penalties and Interest for Illinois
completing Form RC-6-A-W.
Step 2: Report your stock
Taxes, available on our website at
Line 19 – Total value of unaffixed stamps
tax.illinois.gov.
Line 8 – From Schedule CC or Form
transferred to another licensed distributor.
RC-6-A-W, Out-of-State Cigarette and
Mail your completed Form RC-6-A-X and
Note: All stamp transfers must be ap-
Little Cigar Revenue Return Worksheet,
attachments to:
proved by the department prior to the
enter the number of cigarettes and little
transfer.
cigars you purchased with an Illinois
ALCOHOL, TOBACCO AND FUEL DIVISION
ILLINOIS DEPARTMENT OF REVENUE
stamp affixed to the original package at
Line 23 – Total value of all Illinois stamps
PO BOX 19019
the time of purchase.
affixed to original packages of cigarettes
SPRINGFIELD IL 62794-9019
or little cigars on hand at the end of the
Line 10 – From Schedule CH, enter
month as reported on Schedule CF or
Form RC-6-A-X can be filed electronically
the total number of little cigars that are
using MyTax Illinois, available on our
Form RC-6-A-W.
reportable on Line 8 of Form RC-55,
website at tax.illinois.gov.
Unstamped Little Cigar Sticks Tax Return,
Line 24 – Gross value of all Illinois stamps
or any other necessary deductions. See
If you have questions, write us at the
not affixed to original packages on hand
Schedule CH instructions for additional
address above or call us weekdays from
at the end of the month as reported on
information.
8:00 a.m. to 4:00 p.m. at 217 782-6045.
Schedule CF or Form RC-6-A-W.
Line 11 – From Schedule CK, enter the
What records must I keep?
Returned merchandise
number of unstamped cigarettes and little
You must keep, at your licensed address,
If you returned cigarettes or little
cigars shipped from a point outside Illinois
complete and accurate records of
cigars with Illinois stamps affixed to an
to a point inside of Illinois.
cigarettes and little cigars you held,
out-of-state manufacturer, report the
Line 12 – Total number of Illinois stamped
purchased, manufactured, brought in
number of sticks on Line 9 and the value
cigarettes and little cigars shipped into
or caused to be brought into Illinois and
of the stamps on Line 20. If you return
Illinois as reported on Schedule CL.
then sold or otherwise disposed of. You
unaffixed stamps to us, also report the
must also keep all invoices, bills of lading,
Line 13 – Effective June 24, 2012, the
value of these stamps on Line 20.
sales records, copies of bills of sale,
mill rate is 99 mills ($0.099) per stick. Use
When an original package bearing an
inventory at the close of each month of all
this rate to figure the tax due. However, if
Illinois cigarette tax stamp is returned to
cigarettes and little cigars on hand and of
Step 2, Line 12, includes cigarettes or little
you, report the return as a purchase with
all cigarette tax stamps, both affixed and
cigars sold at “old” or multiple mill rates,
stamps affixed on Schedule CC.
unaffixed, and other pertinent papers and
you will need to figure the amount for Line
documents relating to the purchase, sale,
13 by completing Form RC-6-A-W.
Step 4: Mark the reason why
or disposition of cigarettes or little cigars.
you are filing an amended
Step 3: Report your Illinois
Such books, records, papers, and
return
cigarette revenue stamp usage
documents must be available for
Check the best description of why you are
inspection during business hours by us or
Line 14 – Gross value (do not deduct
completing Form RC-6-A-X.
our authorized agent and employees and
any discount allowed on invoices) of
Note: If you checked “Other” and you are
be preserved for at least three years.
all Illinois stamps, whether affixed to
a party to a civil suit, involving the amount
original packages or loose, on hand at the
What other penalties may be
claimed, enter the name of the suit on the
beginning of the month for which you are
imposed?
line provided.
filing this return.
If you affix counterfeit stamps, sell, or
Line15 – Total value of unaffixed stamps
offer to sell cigarettes or little cigars with
transferred from another licensed
counterfeit stamps affixed, you are guilty of
distributor.
a Class 2 felony.
Line 16 – Gross value of all Illinois stamps
you purchased from us during the month.
RC-6-A-X (R-07/13)
Form RC-6-A-X Instructions
General Information
Line 17 – Figure the gross value of
If you do not keep the required records or
all Illinois stamps that were affixed to
if you falsify those records, you are guilty
Who must file Form RC-6-A-X?
original packages of cigarettes and little
of a Class 4 felony. If you do not safely
You must file Form RC-6-A-X to correct
cigars when you purchased or otherwise
preserve the required records for a period
your original return or a previously filed
acquired them as reported on Schedule
of three years or do not allow us to inspect
amended return. You must attach any
CC.
them, you are guilty of a business offense
supporting schedules or documentation.
and may be fined up to $1,500.
Effective June 24, 2012, the mill rate
is 99 mills ($0.099) per stick. Use this
What penalties may I owe?
If you make, file, render, sign, or verify
rate to figure the value of stamps affixed
any false or fraudulent report or act as a
You owe a late-filing penalty if you do not
to original packages when purchased.
distributor of original cigarette or little cigar
file a processable return by the due date.
However, if Step 2, Line 8, includes
packages without a license, you are guilty
We will bill you for penalties and interest,
cigarettes or little cigars purchased at
of a Class 4 felony.
if applicable. For more information about
“old” or multiple mill rates, you will need
penalties and interest, see Publication
Step-by-Step Instructions
to figure the amount for Line 17 by
103, Penalties and Interest for Illinois
completing Form RC-6-A-W.
Step 2: Report your stock
Taxes, available on our website at
Line 19 – Total value of unaffixed stamps
tax.illinois.gov.
Line 8 – From Schedule CC or Form
transferred to another licensed distributor.
RC-6-A-W, Out-of-State Cigarette and
Mail your completed Form RC-6-A-X and
Note: All stamp transfers must be ap-
Little Cigar Revenue Return Worksheet,
attachments to:
proved by the department prior to the
enter the number of cigarettes and little
transfer.
cigars you purchased with an Illinois
ALCOHOL, TOBACCO AND FUEL DIVISION
ILLINOIS DEPARTMENT OF REVENUE
stamp affixed to the original package at
Line 23 – Total value of all Illinois stamps
PO BOX 19019
the time of purchase.
affixed to original packages of cigarettes
SPRINGFIELD IL 62794-9019
or little cigars on hand at the end of the
Line 10 – From Schedule CH, enter
month as reported on Schedule CF or
Form RC-6-A-X can be filed electronically
the total number of little cigars that are
using MyTax Illinois, available on our
Form RC-6-A-W.
reportable on Line 8 of Form RC-55,
website at tax.illinois.gov.
Unstamped Little Cigar Sticks Tax Return,
Line 24 – Gross value of all Illinois stamps
or any other necessary deductions. See
If you have questions, write us at the
not affixed to original packages on hand
Schedule CH instructions for additional
address above or call us weekdays from
at the end of the month as reported on
information.
8:00 a.m. to 4:00 p.m. at 217 782-6045.
Schedule CF or Form RC-6-A-W.
Line 11 – From Schedule CK, enter the
What records must I keep?
Returned merchandise
number of unstamped cigarettes and little
You must keep, at your licensed address,
If you returned cigarettes or little
cigars shipped from a point outside Illinois
complete and accurate records of
cigars with Illinois stamps affixed to an
to a point inside of Illinois.
cigarettes and little cigars you held,
out-of-state manufacturer, report the
Line 12 – Total number of Illinois stamped
purchased, manufactured, brought in
number of sticks on Line 9 and the value
cigarettes and little cigars shipped into
or caused to be brought into Illinois and
of the stamps on Line 20. If you return
Illinois as reported on Schedule CL.
then sold or otherwise disposed of. You
unaffixed stamps to us, also report the
must also keep all invoices, bills of lading,
Line 13 – Effective June 24, 2012, the
value of these stamps on Line 20.
sales records, copies of bills of sale,
mill rate is 99 mills ($0.099) per stick. Use
When an original package bearing an
inventory at the close of each month of all
this rate to figure the tax due. However, if
Illinois cigarette tax stamp is returned to
cigarettes and little cigars on hand and of
Step 2, Line 12, includes cigarettes or little
you, report the return as a purchase with
all cigarette tax stamps, both affixed and
cigars sold at “old” or multiple mill rates,
stamps affixed on Schedule CC.
unaffixed, and other pertinent papers and
you will need to figure the amount for Line
documents relating to the purchase, sale,
13 by completing Form RC-6-A-W.
Step 4: Mark the reason why
or disposition of cigarettes or little cigars.
you are filing an amended
Step 3: Report your Illinois
Such books, records, papers, and
return
cigarette revenue stamp usage
documents must be available for
Check the best description of why you are
inspection during business hours by us or
Line 14 – Gross value (do not deduct
completing Form RC-6-A-X.
our authorized agent and employees and
any discount allowed on invoices) of
Note: If you checked “Other” and you are
be preserved for at least three years.
all Illinois stamps, whether affixed to
a party to a civil suit, involving the amount
original packages or loose, on hand at the
What other penalties may be
claimed, enter the name of the suit on the
beginning of the month for which you are
imposed?
line provided.
filing this return.
If you affix counterfeit stamps, sell, or
Line15 – Total value of unaffixed stamps
offer to sell cigarettes or little cigars with
transferred from another licensed
counterfeit stamps affixed, you are guilty of
distributor.
a Class 2 felony.
Line 16 – Gross value of all Illinois stamps
you purchased from us during the month.
RC-6-A-X (R-07/13)

Download Instructions for Form RC-6-a-X - Amended out-Of-State Cigarette and Little Cigar Revenue Return

258 times
Rate
4.8(4.8 / 5) 15 votes
ADVERTISEMENT