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DR 0225 - Tobacco Products Tax Return for Unlicensed Activity


Who Must File: This return must be filed by all persons or entities who are not licensed tobacco products distributors, receiving untaxed tobacco products from a distributor who neglected to remit the tobacco products tax.

Tobacco products do not include factory rolled cigarettes or nicotine products that do not contain tobacco. This return must be filed within thirty (30) days of taking possession of the product.