Free CG-30-I (Instructions) - New York

NewYorkStateDepartmentofTaxationandFinance

Instructions for Forms CG-30, CG-30.1, and CG-30.2
General information
Every tobacco product manufacturer whose cigarettes or roll-your-own (RYO) tobacco are sold for consumption in New York State (NYS) must issue a certification annually using Form CG-30 to: · theCommissionerofTaxationandFinance; · theAttorneyGeneralofNYS; · everyagentwhoaffixesNYScigarettetaxstampstothe manufacturer'sproducts;and · anydistributorofthemanufacturer'sRYOtobacco. Each tobacco product manufacturer must certify, under penalty of perjury, that it is either: · aparticipatingmanufacturerintheTobaccoMaster SettlementAgreementasdefinedinPublicHealthLaw(PHL) section 1399-pp and has generally performed its financial obligationsundertheTobaccoMasterSettlementAgreement; or · anon-participatingmanufacturerasdefinedintheTobacco MasterSettlementAgreementinfullcompliancewiththe provisionsofPHLsection1399-pp,includingallrequired escrowdeposits.

CG-30-I
(2/09)

Certification of Tobacco Master Settlement Agreement Status
When must certifications be filed?
Annual certifications -- Certifications must be filed annually, no earlier than April 16 and no later than April 30ofeachyear. Products introduced after April 30 by a manufacturer who is currently certified -- If a tobacco product manufacturer adds any brand to be sold for consumption in NYS after filing its annual certification, the manufacturer must file amended FormsCG-30andCG-30.1-X,Additional Information Regarding Brands Sold in New York.Theseformsmustbefiledbefore thefirstsaleoftheadditionalbrandorbrandsinNYS.The certification must cover the period of the previously filed current certificationthroughthedateoftheamendedcertification. First introduction of a manufacturer's products in NYS Atobaccoproductmanufacturerisnot required to file a certificationifitsproductsarenotsoldinNYS.Ifatobacco product manufacturer intends to introduce products into NYS, the manufacturer must file certification Forms CG-30 and CG-30.1,Information Regarding Brands Sold in New York State beforethefirstsaleofitsproductsinNYS.Thecertification must include a complete listing of brand names intended for saleinNYSasofthedateofthecertification.

Definitions
Forpurposesofthiscertification,PHLsection1399-oodefinesa tobacco product manufacturer as an entity that directly (and not exclusivelythroughanyaffiliate)manufacturescigarettesthat it intends to be sold in the United States, including cigarettes intendedtobesoldintheUnitedStatesthroughanimporter.A tobacco product manufacturer also includes the first purchaser anywhere for resale in the United States of cigarettes that are manufactured anywhere and that the original manufacturer didnotintendtobesoldintheUnitedStates.Asuccessor of a tobacco product manufacturer is also a tobacco product manufacturer. ThePHLdefinescigarette as any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: · anyrolloftobaccowrappedinanysubstancenotcontaining tobacco;or · tobaccoinanyformthatisfunctionalintheproduct,which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchasedbyconsumersasacigarette;or · anyrolloftobaccowrappedinanysubstancecontaining tobacco, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarettedescribedinthefirstparagraphofthisdefinition;or · RYOtobacco( i.e.,anytobacco,which,becauseofits appearance, type, packaging or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobaccoformakingcigarettes).Forpurposesofthisdefinition of cigarette,0.09ouncesofRYOtobaccoshallconstituteone individualcigarette(stick). For a complete definition of tobacco product manufacturer and otherassociatedterms,seePHLsection1399-oo.

Who must sign the certification?
Theproprietormustsignthecertificationonbehalfofa proprietorship;ageneralpartnermustsignthecertificationon behalfofapartnership;andanofficermustsignthecertification onbehalfofacorporation. NYS business --Thecertificationmustbesworntooraffirmed beforeaNYSNotaryPublicoranyotherpersonauthorizedby NYSRealPropertyLaw(RPL)section298. Business outside NYS but within the United States --The certification must be sworn to or affirmed before any officer authorizedby,andinthemannerdescribedin,NYSRPL section299andmustmeettherequirementsof section 299-a of this law regarding proof of the authority of the officer issuing the oathorwitnessingtheaffirmation. Business outside the United States --Thecertificationmust besworntooraffirmedbeforeanyofficerauthorizedby,andin themannerdescribedin,NYSRPLsection301andmustmeet therequirementsofsection301-aofthislawregardingproof of the authority of the officer issuing the oath or witnessing the affirmation.

Who must receive certifications?
Certifications and appropriate attachments must be delivered totheCommissionerofTaxationandFinance,theAttorney General of NYS, any distributor of the manufacturer's RYO tobacco,andtoeveryagentwhoaffixesNYScigarettetax stampstothemanufacturer'sproducts.FormCG-30.2, Information Regarding Escrow Deposit, must be delivered to onlytheCommissionerofTaxationandFinanceandthe AttorneyGeneral. TheCommissionerofTaxationandFinance'scopyofthe certification should be sent to the following address:
NYS TAX DEPARTMENT TTTB/FACCTS -- CIGARETTE TAX W A HARRIMAN CAMPUS ALBANY NY 12227

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CG-30-I (2/09)

TheAttorneyGeneral'scopyofthecertificationandacopyof the escrow agreement should be sent to the following address:
NYS OFFICE OF THE ATTORNEY GENERAL ATTN: DANA BIBERMAN CHIEF OF TOBACCO COMPLIANCE BUREAU 120 BROADWAY NEW YORK NY 10271

List of brands -- Form CG-30.1
Both participating and non-participating tobacco product manufacturers must attach a list of each of the cigarette and RYO tobacco brands of the manufacturer sold for consumption in NYS from January 1 of the prior calendar year until the date theannualcertificationismade.Inaddition,tobaccoproduct manufacturers who first introduce their products for sale in NYS must list the cigarette and RYO tobacco brands they intend to sellbeforemakingthefirstsaleofthesebrandsinNYS.Agents and distributors must retain these certifications and the list of brandnamesforaperiodoffiveyears.FormCG-30.1istobe usedtoreportcompletebrandnamessoldinNYS.

· Theagentpurchasedcigarettesfromatobaccoproduct manufacturer, and the cigarettes were not stamped by the agent within a time period certified by the tobacco product manufacturer. · Thetobaccoproductmanufacturerdidnotprovidethe agentordistributorwithFormsCG-30andCG-30.1fora manufacturerwhosefirstsalesinNYSwereafterApril30. · Thetobaccoproductmanufactureraddednewbrandstoits brand list after the date of its annual certification and did not fileamendedFormsCG-30andCG-30.1-X. TheCommissionermayimposeacivilfinenottoexceed$5,000 for each violation of these provisions by an agent, distributor, orbyatobaccoproductmanufacturer.TheTaxDepartment may seek to suspend or cancel any license, registration, or appointment that has been issued to an agent or distributor for aviolationofsections480-band480-crelatedtomanufacturers' certificationsforcigarettesorRYOtobacco.Thesepenaltiesare inadditiontoanyotherpenaltythatmaybeimposedbylaw. Policeofficersandcertainpeaceofficersareauthorizedtoseize cigarettes and RYO tobacco that have been stamped or sold inviolationoftheseprovisions.TheseizedcigarettesandRYO tobaccoaresubjecttoforfeiture.
Privacy notification -- TheCommissionerofTaxationandFinance may collect and maintain personal information pursuant to the New YorkStateTaxLaw,includingbutnotlimitedto,sections5-a,171, 171-a,287,308,429,475,505,697,1096,1142,and1415ofthat Law;andmayrequiredisclosureofsocialsecuritynumberspursuantto 42USC405(c)(2)(C)(i). Thisinformationwillbeusedtodetermineandadministertaxliabilities and,whenauthorizedbylaw,forcertaintaxoffsetandexchangeoftax informationprogramsaswellasforanyotherlawfulpurpose. Informationconcerningquarterlywagespaidtoemployeesisprovided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and trainingprogramsandotherpurposesauthorizedbylaw. Failuretoprovidetherequiredinformationmaysubjectyoutocivilor criminalpenalties,orboth,undertheTaxLaw. ThisinformationismaintainedbytheManagerofDocument Management,NYSTaxDepartment,WAHarrimanCampus, AlbanyNY12227;telephone(518)457-5181.

Additional information required from non-participating manufacturers -- Form CG-30.2
Anon-participatingmanufacturermustalsosubmit FormCG-30.2withthefollowinginformationtoonly theTax CommissionerandtheAttorneyGeneral.Anon-participating manufacturermustalsoannuallyprovidetheAttorneyGeneral withacopyoftheescrowagreementdefinedinPHLsection 1399-oo(6).Acopyoftheescrowagreementmaybeattachedto thecopyofFormCG-30.2thatissenttotheAttorneyGeneral. Thisformmayonlybeusedtoreportescrowfundsforcalendar year2008.Toreportescrowfundsforanyotheryear,contact theTaxDepartmentforthecorrectform. Line 1 -- Cigarettes and RYO tobacco sold -- Enter in the chart the number of individual cigarettes (sticks) and RYO tobacco by complete brand name manufactured by you and sold duringcalendaryear2008inNYS.Addthenumberofcigarettes and RYO tobacco listed, and enter the total amount in the line 1 boxprovided. Line 3 --Multiplythetotalnumberofcigarettes(sticks)and RYO tobacco sold (on line 1) by the rate on line 2, and enter the result. Line 4 -- Financial institution information -- Enter the name and address of the financial institution holding your escrow account.Includeyourescrowaccountnumber.Alsoenterthe total cumulative amount currently in your escrow account for the benefitofNYS.

Need help?
Internet access: www.nystax.gov (for information, forms, and publications) Fax-on-demand forms: 1 800 748-3676

Agents may not stamp certain cigarettes and distributors may not sell certain RYO tobacco
AnyNYSstampingagentisprohibitedfromaffixingNYS cigarettetaxstampstoatobaccoproductmanufacturer's packages of cigarettes and distributors may not offer RYO tobacco for sale or cause it to be sold in this state in any of the following situations: · Thetobaccoproductmanufacturerdidnotprovidetheagent or distributor with Form CG-30 and appropriate attachments annually.Certificationsmustbemadeannually,noearlierthan April 16 and no later than April 30ofeachyear. · TheCommissionerofTaxationandFinancenotifiedthe agent or distributor that the tobacco product manufacturer is inviolationoftheprovisionsofPHLsection1399-pporfiled a false certification, and the Commissioner did not notify the agentthattheviolationceased.

Telephone assistance is available from 8:00 A.M. to 5:00 P.M. (eastern time), Monday through Friday. Miscellaneous Tax Information Center: (518) 457-5735 For in-state callers without free long distance: 1 800 470-4353 To order forms and publications: (518) 457-5431 For in-state callers without free long distance: 1 800 462-8100 Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): 1 800 634-2110 Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other facilities are accessible to persons with disabilities. If you have questions about special accommodations for persons with disabilities, call the information center.