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Tobacco Tax Forms and Reports State Form / Report Title / Description Form Type Filing Type Due Date Last Updated Alabama TOB-OTP Monthly State Tobacco Tax Return By Tobacco Distributors PDF Paper 10th 10/25/23 Alaska 522 Cigarette and Tobacco Products Monthly Tax Return PDF E-File or Paper Last Day of the Month 10/25/23 Arizona Return and PACT Report Templates OTP and Cigarette Tax Return Excel Templates Excel File Upload 20th 10/25/23 Arkansas OTP-1 Instructions Other Tobacco Products Excise Tax Return CSV Portal Filing or Paper 10/25/23 ATC Delivery Report Arkansas Tobacco Control that shows all sales/deliveries to all retailers or other wholesalers CSV Portal File Upload 10th 10/25/23 California CDTFA 501 CT Tobacco Products Distributor Tax Return PDF Paper or XML 25th 01/18/24 CDTFA 810 CTN Electronic Cigarettes and Vaping Products That Contain Nicotine - Tax Disbursement Schedule PDF Paper 25th 10/25/23 Colorado DR 0229 Tobacco Products Tax Return E-File N/A Data Entry 20th 10/25/23 Tobacco Products Tax Return Filing Instructions OTP Return E-Filing Instructions N/A Data Entry 20th 10/25/23 Nicotine Products Tax Return Filing Instructions Electronic Cigarette Return E-Filing Instructions N/A Data Entry 20th 10/25/23 Connecticut OP-300 Form OP-300 Tobacco Products Tax Return PDF File Upload or Paper 25th 10/25/23 Delaware TP-1 Form TP-1 Wholesale Dealer's Monthly Report of Other Tobacco Products PDF Paper 20th 10/25/23 Florida Reporting Requirements What are the reporting requirements N/A File Upload Annually July 1st 10/25/23 ABT ABT Products Annual Report Excel File Upload Annually July 1st 10/25/23 Georgia TobaccoTaxImport Excel Tobacco Tax Templates for the Georgia Tax Center Excel File Upload 10th 10/25/23 Hawaii M-19 Cigarette and tobacco products monthly tax return PDF Paper (with waiver) 20th 10/25/23 M-110 Cigarette and tobacco products tax return (Imports of cigarettes and tobacco products for consumption) PDF Paper (with waiver) 20th 10/25/23 M-19 Instructions Cigarette and Tobacco Monthly Tax Return E-Filing Instructions PDF E-Filing 20th 10/25/23 M-110 Instructions Cigarette and Tobacco Products (Imports of cigarette and tobacco products for consumption) E-Filing Instructions PDF E-Filing 20th 10/25/23 Idaho 1350 Tobacco Tax Return (Personalized copies mailed to account owners) N/A E-Filing 20th 10/25/23 TB-1350A Idaho Tobacco Products (Except Cigarettes) Purchases/Shipments Into Idaho PDF File with TB-1350 20th 10/25/23 1350-U Idaho Self-Assessed Tobacco Tax Worksheet and Return PDF Paper 20th 10/25/23 TB-1350-NP Activity for Nonparticipating Brands of Roll-Your-Own Tobacco PDF File with TB-1350 20th 10/25/23 TB-1350B Idaho Tobacco Products (Except Cigarettes) Out-Of-State Sales PDF File with TB-1350 20th 10/25/23 TB-1350C Idaho Tobacco Products (Except Cigarettes) Part I Sales To Other Idaho Distributors

The border situation near the town of Cornwall in southern Ontario is one of the most complicated in the world, involving the US, two Canadian provinces Quebec and Ontario, with different police forces and different jurisdictions plus a large area of Akwesasne Mohawk land, which extends across all three of them

They can also potentially harm your liver, kidneys, and nervous system

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