Montana Form CT-203 is used to apply for a refund on Montana cigarette tax insignia for cigarettes that are no longer salable. This form is typically used by wholesalers and other parties involved in the sale or distribution of cigarettes in Montana. To qualify for the refund, the tax insignia must be affixed to cigarettes that are not salable.
How to File Montana Form CT-203
- Prepare in Duplicate:
Complete two copies of this form—one original to submit to the Montana Department of Revenue and one duplicate to retain for company records or field audit purposes. - Attach Documentation:
Attach all copies of credit memos or other supporting documents sent to the wholesaler, indicating that credit or refund for the Montana cigarette tax has been issued.
How to Complete Montana Form CT-203
Section 1: Refund Recap
Fill out the following details to summarize the refund calculation:
- Line 1 – Total Value of Stamps:
Enter the total value of the stamps from all the Schedule M forms, representing the total cigarette tax paid. - Line 2 – Discount Rate:
Use the discount rate of 0.0045. This is a fixed rate used to calculate the refund. - Line 3 – Total Discount:
Multiply Line 1 by Line 2 to calculate the total discount. - Line 4 – Net Refund:
Subtract Line 3 (the discount) from Line 1 to calculate the net refund. This is the amount you are requesting for the refund.
Section 2: Notary Signature
The form must be signed and sworn before a notary public. The notary will verify the accuracy of the statements in the following format:
- State & County:
Enter the state and county where the affidavit is signed. - Affiant’s Title and Signature:
The person signing the affidavit must provide their title (e.g., owner, authorized agent) and signature. This affirms that they have personal knowledge of the matter and that the cigarettes are unsalable. - Date Signed:
Indicate the date the affidavit is signed. - Notary Public Section:
The notary must sign and date the form, confirming that they have witnessed the affiant’s signature.
Schedule M – Insignias Refund Recap
Schedule M provides a detailed recap of the cigarettes for which you are requesting a refund. Complete the following fields for each line:
- Credit Memo ID:
Enter the ID of the credit memo issued for the transaction. - Business Name:
Provide the business name of the wholesaler or retailer involved in the transaction. - Invoice Information:
Include the address, city, state, and ZIP code of the business where the cigarettes were sold. - Number of Packs (A):
Enter the number of packs of cigarettes being refunded. This should be based on the credit memo details. - Tax/Pack (B):
The tax per pack is provided on the form, which is either $1.70 for 20-packs or $2.125 for 25-packs. - Total Tax (C):
Multiply Column A (Number of packs) by Column B (Tax per pack) to calculate the total tax. - Total Column C:
Add the total tax for all pages of the schedule. Only the last page should have the total refund amount, which is the value from Column C that gets transferred to Line 1 in Section 1.
How to Submit Your Application:
- Mail the Form:
Submit the original form to:
Montana Department of Revenue
Customer Intake Process
P.O. Box 1712
Helena, MT 59604-1712 - Retention:
Retain a duplicate copy for your company records or field audit purposes.
Additional Information:
- Refund Eligibility:
You must ensure that the cigarettes are not salable, and that the credit or refund for the net cost of the tax insignia has been given to a Montana cigarette wholesaler. The cigarettes will not be sold at any time. - Questions:
If you have questions or need assistance in completing the form, you can contact the Montana Department of Revenue at their customer support line.