Instructions for Form RC-25 - Cigarette Importation Report

ADVERTISEMENT
Form RC-25 Instructions
General Information
Step-by-Step Instructions
Who must file a report?
Step 1: Identify your business
You must file this report if you are a distributor who has affixed
Line 1 – Verify the information and make any necessary
an Illinois tax stamp to packages of cigarettes that were
corrections.
imported into the United States for resale in Illinois.
Tell us if you are filing your report to amend a previously filed
Note:
You must file this report each month even if you did not
report by checking the appropriate box.
import any cigarettes during the month for which the report is
filed.
Check if your address has changed.
Step 2: List the brand and brand styles of
What must I attach to this report?
the imported cigarettes
You must attach
Describe the imported cigarettes by brand and brand type. List
• Schedule RC-25-C, Distributor’s Confidential
imported cigarettes only. Do not list imported little cigars. If you
Report, that identifies the imported cigarettes, supplier,
need more space, attach another copy of Form RC-25.
and persons to whom the imported cigarettes have
Note: Only complete Steps 1 and 2 on the additional pages.
been conveyed for resale;
You only need to sign the first page of Form RC-25.
• Schedule RC-25-A, Cigarette Manufacturer/Importer
Certification, that certifies the manufacturer or importer
Step 3: Sign below
has complied with the
This report must be signed by the distributor or the person
package health warning and ingredient reporting
authorized to sign reports for the business. Also print the
requirements of the federal Cigarette Labeling and
name of the person signing the report, his or her title, the date
Advertising Act, 15 U.S.C. 1333 and 1335a; and
the report was signed, and a telephone number where we can
provisions of Exhibit T of the Master Settlement
reach you if we have questions.
agreement entered in the case of People of the
State of Illinois v. Philip Morris, et al. and includes
Questions?
a statement indicating whether the manufacturer is
If you have questions or need help, write us at the address
or is not a participating tobacco manufacturer within
above or call our Springfield office weekdays from
the meaning of Exhibit T;
8:00 a.m. to 4:00 p.m. at 217 782-6045.
• a copy of the permit issued to the person importing
cigarettes into the United States under the Internal
Revenue Code, 25 U.S.C. 5713; and
• a copy of the customs form that contains the Internal
Revenue Service’s cigarette tax information required by
the U.S. Bureau of Alcohol, Tobacco and Firearms.
When and where do I file?
You must file this report, including all attachments, on the first
business day of each month for the preceding month. Make a
copy of your completed Form RC-25 for your records.
Mail your completed Form RC-25 and attachments to:
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019
RC-25 (R-03/14)
Form RC-25 Instructions
General Information
Step-by-Step Instructions
Who must file a report?
Step 1: Identify your business
You must file this report if you are a distributor who has affixed
Line 1 – Verify the information and make any necessary
an Illinois tax stamp to packages of cigarettes that were
corrections.
imported into the United States for resale in Illinois.
Tell us if you are filing your report to amend a previously filed
Note:
You must file this report each month even if you did not
report by checking the appropriate box.
import any cigarettes during the month for which the report is
filed.
Check if your address has changed.
Step 2: List the brand and brand styles of
What must I attach to this report?
the imported cigarettes
You must attach
Describe the imported cigarettes by brand and brand type. List
• Schedule RC-25-C, Distributor’s Confidential
imported cigarettes only. Do not list imported little cigars. If you
Report, that identifies the imported cigarettes, supplier,
need more space, attach another copy of Form RC-25.
and persons to whom the imported cigarettes have
Note: Only complete Steps 1 and 2 on the additional pages.
been conveyed for resale;
You only need to sign the first page of Form RC-25.
• Schedule RC-25-A, Cigarette Manufacturer/Importer
Certification, that certifies the manufacturer or importer
Step 3: Sign below
has complied with the
This report must be signed by the distributor or the person
package health warning and ingredient reporting
authorized to sign reports for the business. Also print the
requirements of the federal Cigarette Labeling and
name of the person signing the report, his or her title, the date
Advertising Act, 15 U.S.C. 1333 and 1335a; and
the report was signed, and a telephone number where we can
provisions of Exhibit T of the Master Settlement
reach you if we have questions.
agreement entered in the case of People of the
State of Illinois v. Philip Morris, et al. and includes
Questions?
a statement indicating whether the manufacturer is
If you have questions or need help, write us at the address
or is not a participating tobacco manufacturer within
above or call our Springfield office weekdays from
the meaning of Exhibit T;
8:00 a.m. to 4:00 p.m. at 217 782-6045.
• a copy of the permit issued to the person importing
cigarettes into the United States under the Internal
Revenue Code, 25 U.S.C. 5713; and
• a copy of the customs form that contains the Internal
Revenue Service’s cigarette tax information required by
the U.S. Bureau of Alcohol, Tobacco and Firearms.
When and where do I file?
You must file this report, including all attachments, on the first
business day of each month for the preceding month. Make a
copy of your completed Form RC-25 for your records.
Mail your completed Form RC-25 and attachments to:
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019
RC-25 (R-03/14)

Download Instructions for Form RC-25 - Cigarette Importation Report

245 times
Rate
4.4(4.4 / 5) 15 votes
ADVERTISEMENT