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Last Updated: 1/25/2018

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Cigarette Tax

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Related Information

Cigarette Tax > Tax Information > Overs and Shorts

  • 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.​



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

    If you're a Minnesota distributor, complete Minnesota Distributors Cigarette Reconciliation (Form CT201-R). If line 18 is more than line 7, you have a shortage. If line 7 is more than line 18, you have an overage.

    If you're an out-of-state distributor, complete Nonresident Distributors Cigarette Reconciliation (Form CT401-R). If line 14 is more than line 12D, you have a shortage. If line 12D is more than line 14 you have an overage. ​

    See Forms and Instructions.