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Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for December 2025.
Wholesalers Certification of NPM Brands due for December 2025.
February 17
Important Note: Since February 15 falls on a Sunday, and February 16 falls on a state holiday, any return, tax payment, or other required action is not due until February 17.
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for January 2026.
Wholesalers Certification of NPM Brands due for January 2026.
March 16
Important Note: Since March 15 falls on a Sunday, any return, tax payment, or other required action is not due until March 16.
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for February 2026.
Wholesalers Certification of NPM Brands due for February 2026.
April 15
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for March 2026.
Wholesalers Certification of NPM Brands due for March 2026.
Certificate of Compliance escrow deposit due for 2025 from cigarette manufacturers who are Non-Participating Manufacturers (NPM’s) to the Master Settlement Agreement.
May 15
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for April 2026.
Wholesalers Certification of NPM Brands due for April 2026.
June 15
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for May 2026.
Wholesalers Certification of NPM Brands due for May 2026.
July 15
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for June 2026.
Wholesalers Certification of NPM Brands due for June 2026.
August 17
Important Note: Since August 15 falls on a Saturday, any return, tax payment, or other required action is not due until August 17.
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for July 2026.
Wholesalers Certification of NPM Brands due for July 2026.
September 15
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for August 2026.
Wholesalers Certification of NPM Brands due for August 2026.
October 15
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for September 2026.
Wholesalers Certification of NPM Brands due for September 2026.
November 16
Important Note: Since November 15 falls on a Sunday, any return, tax payment, or other required action is not due until November 16.
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for October 2026.
Wholesalers Certification of NPM Brands due for October 2026.
December 15
Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for November 2026.
Wholesalers Certification of NPM Brands due for November 2026.
