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ADOR - Tobacco Tax Due Dates of Returns & Remittances

 

Tobacco Tax
Due Dates For Timely Filing Returns And Remitting Payments

Form # Title of Return Discount Allowed Due Date
TOB:USE Tobacco Use Tax Return No The tax return and remittance is due by the tenth day of the month following the month of receipt of untaxed tobacco product
TOB:JEN ACT Monthly Jenkins Act Report No
TOB:Manuf Monthly Manufacturers Report No
TOB:OTP Monthly State Tobacco Tax Return by Tobacco Distributors No The tax return and remittance is due on or before the twentieth day of the month for the preceding calendar month
TOB:T-WHLSE Monthly Report by Resident Wholesale Dealers in Cigarette Products No
TOB:WHLSE-NR Monthly Report by Nonresident Wholesale Dealers in Cigarette Products No
TOB:TTCO-A Monthly County Tobacco Tax Return No
TOB:T-WHSLE-CO Wholesaler's Monthly Report of State-Administered County Cigarette Products No
TOB:SCH C Report of Out-of-State Sales of Cigarettes No
TOB:SCH D Manufacturers Not Participating in Master Settlement Agreement No
TOB:NG National Guard Canteen Reports No
TOB:STTFC Monthly Underground and Aboveground Storage Tank Trust Fund Charge No
TOB:PPPT-1 Pari-Mutuel Pool Privilege Tax Report No
TOB:HWF State of Alabama Horse Wagering Fee No End of the calendar month following the month of activity
TOB:HWST Hazardous Waste Fee Report No The tax return and remittance is due on or before the thirtieth day of the month for the preceding month
TOB:SWST Quarterly Solid Waste Disposal Fee Report Yes The quarterly return and remittance is due on or before the twentieth day of January, April, July, and October for the preceding quarter.
TOB:NPM-ESC CERT Certificate of Compliance by Non-Participating Manufacturer Regarding Escrow No The annual certification is due on or before April 30. The quarterly certification is due on or before May 10, August 10, November 10, and February 10. Annual escrow deposits must be made on or before April 15. Quarterly escrow deposits must be made on or before April 30, July 31, October 31, and January 31.
TOB:TPM CERT Tobacco Product Manufacturer Certificate of Compliance No The certification is due on or before April 30.
 
 

NOTE:  If the 20th falls on a weekend or holiday, the return must be postmarked on or before the next working day to be timely filed. EFT: If the date on which the taxpayer is required to initiate either an ACH Debit or an ACH Credit transaction falls on a weekend or holiday, the taxpayer must initiate the transaction on the preceding business day by 3:45 p.m. central standard time.

Penalties and Interest:  In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Alabama 1975, returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Even if there is no activity during the month, a return must be filed and marked "No Activity." Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 U.S.C. 6621.  Click here for the interest rates.