Montana Statutes
§ 16-11-116 — Resale Of Insignia Prohibited -- Rebate
Montana·Title 16 ALCOHOL, TOBACCO, AND MARIJUANA·Ch. 11 TAXATION OF TOBACCO PRODUCTS·Part 1 Tax on Tobacco Products
16-11-116 . Resale of insignia prohibited -- rebate. A wholesaler may not resell to any other wholesaler any insignia purchased from the department. A wholesaler who has on hand any meter settings or tax insignia at the time of discontinuing the business of selling cigarettes may apply to the department and be paid the face value of the meter settings or tax insignia less the amount of the expense defrayment allowed by 16-11-114 .
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Legislative History
En. Sec. 13, Ch. 140, L. 1969; amd. Sec. 211, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.14; amd. Sec. 5, Ch. 130, L. 1991; amd. Sec. 17, Ch. 578, L. 1995.
Nearby Sections
15
§ 16-11-101
Legislative Intent§ 16-11-102
Definitions§ 16-11-103
Powers Of Department§ 16-11-104
Carriers To Report Shipments -- Penalties§ 16-11-108
Service Of Process§ 16-11-109
Reserved§ 16-11-110
Repealed§ 16-11-111
Cigarette, Tobacco Products, And Moist Snuff Sales Tax -- Exemption For Sale To Tribal Member§ 16-11-112
Tax On Ultimate Consumer§ 16-11-113
Tax Insignia§ 16-11-114
Insignia Discount