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Furthermore, the risk is proportional to the number of cigarettes smoked daily and the duration of smoking

The electronic filing requirements apply to the following forms: CIG-NRM: Cigarette Distributor's Non-Resident Monthly Return CIG-RM: Cigarette Distributor's Resident Monthly Return CT-19: Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased CIG-TS: Cigarette Transaction Schedule* *The CIG-TS is a dual-purpose form

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But in March 2026, the Supreme Court heard arguments in a case that could tighten the rules around these grace periods, if not eliminate them completely

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Lastly, we want you to be happy with your artwork, to care for your artwork and to keep it fresh and new looking for many years of enjoyment