Montana § 16-11-118 Records Of Wholesalers, Subjobbers, Tobacco Product Vendors, And Retailers

Montana Statutes

§ 16-11-118 — Records Of Wholesalers, Subjobbers, Tobacco Product Vendors, And Retailers

Montana § 16-11-118

Title 16ALCOHOL, TOBACCO, AND MARIJUANA

Ch. 11TAXATION OF TOBACCO PRODUCTS

Part 1Tax on Tobacco Products

This text of Montana § 16-11-118 (Records Of Wholesalers, Subjobbers, Tobacco Product Vendors, And Retailers) 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. § 16-11-118 (2026).

Text

16-11-118 . Records of wholesalers, subjobbers, tobacco product vendors, and retailers.

(1)All wholesalers and subjobbers shall keep for 3 years all:

(a)invoices of tobacco products purchased, imported, or sold;

(b)all receipts issued and insignia purchased; and

(c)an accurate record of all sales of tobacco products, showing the name and address of each purchaser, the date of sale, the quantity of each kind sold, the name of any carrier, the shipping point, and the destination.

(2)All retailers and tobacco product vendors shall keep for 3 years all invoices of tobacco products purchased and received, showing the date of each purchase, the brand purchased, the quantity of each brand purchased, and an accurate record of the total sales of tobacco products.

(3)A wholesaler, retailer, su

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16-11-118 . Records of wholesalers, subjobbers, tobacco product vendors, and retailers. (1) All wholesalers and subjobbers shall keep for 3 years all:
(a) invoices of tobacco products purchased, imported, or sold;
(b) all receipts issued and insignia purchased; and
(c) an accurate record of all sales of tobacco products, showing the name and address of each purchaser, the date of sale, the quantity of each kind sold, the name of any carrier, the shipping point, and the destination.
(2) All retailers and tobacco product vendors shall keep for 3 years all invoices of tobacco products purchased and received, showing the date of each purchase, the brand purchased, the quantity of each brand purchased, and an accurate record of the total sales of tobacco products.
(3) A wholesaler, retailer, subjobber, or tobacco product vendor shall permit the department and the department of justice and their assistants, authorized agents, or representatives to examine all tobacco products, invoices, receipts, books, paper, memoranda, and records as may be necessary to determine compliance with this chapter.
(4) A person that violates the provisions of subsections (1) through (3) is subject to civil penalties as determined by the department of not less than $1,000 or more than $10,000.

Legislative History

En. Sec. 16, Ch. 140, L. 1969; amd. Sec. 214, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.17; amd. Sec. 6, Ch. 130, L. 1991; amd. Sec. 18, Ch. 414, L. 1993; amd. Sec. 19, Ch. 578, L. 1995; amd. Sec. 13, Ch. 511, L. 2005.