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Last Updated: 10/26/2017

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Cigarette Tax

651-556-3035
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Related Information

Cigarette Tax > File and Pay > Audit

  • What do I do if I have an overage or a shortage?Back to top

    If you find you have an overage or a shortage for the month, you may review our list of causes of overages and shortages for resident or nonresident distributors. This can give you an idea of why you may have an overage or a shortage. Due to natural fluctuations in business we will offset your overages to a shortage that falls the month before or after the shortage during an audit. Any shortage not covered by an overage will result in additional tax when an audit of your records is completed.​