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Tobacco Tax Forms and Reports State Form / Report Title / Description Form Type Filing Type Due Date Last Updated Alabama TOB-OTP Monthly State Tobacco Tax Return By Tobacco Distributors PDF Paper 10th 10/25/23 Alaska 522 Cigarette and Tobacco Products Monthly Tax Return PDF E-File or Paper Last Day of the Month 10/25/23 Arizona Return and PACT Report Templates OTP and Cigarette Tax Return Excel Templates Excel File Upload 20th 10/25/23 Arkansas OTP-1 Instructions Other Tobacco Products Excise Tax Return CSV Portal Filing or Paper 10/25/23 ATC Delivery Report Arkansas Tobacco Control that shows all sales/deliveries to all retailers or other wholesalers CSV Portal File Upload 10th 10/25/23 California CDTFA 501 CT Tobacco Products Distributor Tax Return PDF Paper or XML 25th 01/18/24 CDTFA 810 CTN Electronic Cigarettes and Vaping Products That Contain Nicotine - Tax Disbursement Schedule PDF Paper 25th 10/25/23 Colorado DR 0229 Tobacco Products Tax Return E-File N/A Data Entry 20th 10/25/23 Tobacco Products Tax Return Filing Instructions OTP Return E-Filing Instructions N/A Data Entry 20th 10/25/23 Nicotine Products Tax Return Filing Instructions Electronic Cigarette Return E-Filing Instructions N/A Data Entry 20th 10/25/23 Connecticut OP-300 Form OP-300 Tobacco Products Tax Return PDF File Upload or Paper 25th 10/25/23 Delaware TP-1 Form TP-1 Wholesale Dealer's Monthly Report of Other Tobacco Products PDF Paper 20th 10/25/23 Florida Reporting Requirements What are the reporting requirements N/A File Upload Annually July 1st 10/25/23 ABT ABT Products Annual Report Excel File Upload Annually July 1st 10/25/23 Georgia TobaccoTaxImport Excel Tobacco Tax Templates for the Georgia Tax Center Excel File Upload 10th 10/25/23 Hawaii M-19 Cigarette and tobacco products monthly tax return PDF Paper (with waiver) 20th 10/25/23 M-110 Cigarette and tobacco products tax return (Imports of cigarettes and tobacco products for consumption) PDF Paper (with waiver) 20th 10/25/23 M-19 Instructions Cigarette and Tobacco Monthly Tax Return E-Filing Instructions PDF E-Filing 20th 10/25/23 M-110 Instructions Cigarette and Tobacco Products (Imports of cigarette and tobacco products for consumption) E-Filing Instructions PDF E-Filing 20th 10/25/23 Idaho 1350 Tobacco Tax Return (Personalized copies mailed to account owners) N/A E-Filing 20th 10/25/23 TB-1350A Idaho Tobacco Products (Except Cigarettes) Purchases/Shipments Into Idaho PDF File with TB-1350 20th 10/25/23 1350-U Idaho Self-Assessed Tobacco Tax Worksheet and Return PDF Paper 20th 10/25/23 TB-1350-NP Activity for Nonparticipating Brands of Roll-Your-Own Tobacco PDF File with TB-1350 20th 10/25/23 TB-1350B Idaho Tobacco Products (Except Cigarettes) Out-Of-State Sales PDF File with TB-1350 20th 10/25/23 TB-1350C Idaho Tobacco Products (Except Cigarettes) Part I Sales To Other Idaho Distributors

It can disorient the bees, disrupt communication, and in extreme cases, trigger absconding behavior where the colony abandons the hive entirely

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According to Gray and Borland70, there are three major regulatory possibilities for tobacco: ( i ) regulation of carcinogens and toxins such as TNSAs, B[a]P and metals