This is a legal form that was released by the Minnesota Department of Revenue - a government authority operating within Minnesota. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is CT301-PC Premium Cigar Tax?
A: CT301-PC Premium Cigar Tax is a tax levied by the state of Minnesota on premium cigars.
Q: Who is responsible for paying the CT301-PC Premium Cigar Tax?
A: The manufacturer or importer of premium cigars is generally responsible for paying the CT301-PC Premium Cigar Tax.
Q: How is the CT301-PC Premium Cigar Tax calculated?
A: The CT301-PC Premium Cigar Tax is calculated based on the wholesale price or the actual sale price of the premium cigars, whichever is greater.
Q: When is the CT301-PC Premium Cigar Tax due?
A: The CT301-PC Premium Cigar Tax is due on the 20th day of the month following the month of sale or distribution of the premium cigars.
Form Details:
Download a fillable version of Schedule CT301-PC by clicking the link below or browse more documents and templates provided by the Minnesota Department of Revenue.