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Last Updated: 8/29/2017

Causes of Overages and Shortages for Nonresident Distributors

​Overage

​Shortage

Filing

​Used ​Minnesota stamped cigarettes to fill other state orders ​X
​Used other state stamped cigarettes to fill Minnesota orders ​X
​​Over-filled Minnesota orders ​X
​Under-filled Minnesota orders ​X

Inventory

​Overstated beginning stamp inventories ​X
​​​Understated beginning stamp inventories ​X
​Overstated ending stamp inventories ​X
​Understated ending stamp inventories ​X

Stamping

​​Stamped cigarettes twice ​X
​Shipped unstamped cigarettes accidentally ​X

Recordkeeping

​Overstated stamps purchased ​X
​Understated stamps purchased ​X
​Borrowed stamps — not accounted for ​X
​​Loaned stamps — not accounted for X
​Over-reported stamped cigarettes ​X
​Under-reported stamped cigarettes X

Theft

​Stamps stolen ​X

Tax Evasion

​Stamps sold to another person ​X