Montana § 16-1-402 Payment Of Excise Tax By Carriers

Montana Statutes

§ 16-1-402 — Payment Of Excise Tax By Carriers

Montana § 16-1-402

Title 16ALCOHOL, TOBACCO, AND MARIJUANA

Ch. 1ADMINISTRATION AND TAXATION OF ALCOHOL

Part 4Taxation of Alcoholic Beverages

This text of Montana § 16-1-402 (Payment Of Excise Tax By Carriers) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 16-1-402 (2026).

Text

16-1-402 . Payment of excise tax by carriers.

(1)Every airline or railroad operating in the state of Montana and selling liquor purchased outside this state for consumption within this state shall pay to the department the excise taxes and state markup that would be applicable to the liquor if purchased from an agency liquor store.

(2)The amount of excise taxes and state markup payable must be determined by multiplying the following factors:

(a)the average liquor used per departure;

(b)the number of departures from Montana on which liquor is served;

(c)the ratio of Montana revenue passenger miles to system revenue passenger miles; and

(d)the applicable excise tax and state markup rates.

(3)From the product, the carrier shall subtract the amount of excise taxes and state markup on pu

Free access — add to your briefcase to read the full text and ask questions with AI

16-1-402 . Payment of excise tax by carriers. (1) Every airline or railroad operating in the state of Montana and selling liquor purchased outside this state for consumption within this state shall pay to the department the excise taxes and state markup that would be applicable to the liquor if purchased from an agency liquor store.
(2) The amount of excise taxes and state markup payable must be determined by multiplying the following factors:
(a) the average liquor used per departure;
(b) the number of departures from Montana on which liquor is served;
(c) the ratio of Montana revenue passenger miles to system revenue passenger miles; and
(d) the applicable excise tax and state markup rates.
(3) From the product, the carrier shall subtract the amount of excise taxes and state markup on purchases of liquor made within this state.