Montana Statutes
§ 16-4-902 — Payment Of Taxes -- Authority Of Department
Montana·Title 16 ALCOHOL, TOBACCO, AND MARIJUANA·Ch. 4 LICENSE ADMINISTRATION·Part 9 Connoisseur's Licenses
16-4-902 . Payment of taxes -- authority of department.
(1)A person holding a connoisseur's license shall pay, on June 30 and December 31, the beer taxes imposed by Title 16, chapter 1, part 4, on beer that is received by direct shipment from an out-of-state brewery during the previous 6-month period.
(2)Each holder of a connoisseur's license shall file with the department a return, on a form provided by the department, and pay the tax for shipments received.
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Legislative History
En. Sec. 8, Ch. 543, L. 2001; amd. Sec. 9, Ch. 184, L. 2013.
Nearby Sections
15
§ 16-4-1001
Short Title§ 16-4-1002
Legislative Intent§ 16-4-1003
Definition§ 16-4-1004
Notification -- Violation -- Penalty§ 16-4-1005
Licensees Required To Ensure Training§ 16-4-1007
Jurisdiction§ 16-4-1008
Penalty§ 16-4-1009
Rulemaking§ 16-4-1010
Delivery Training Program -- Rulemaking§ 16-4-103
Repealed