Montana § 16-4-902 Payment Of Taxes -- Authority Of Department

Montana Statutes

§ 16-4-902 — Payment Of Taxes -- Authority Of Department

Montana § 16-4-902

Title 16ALCOHOL, TOBACCO, AND MARIJUANA

Ch. 4LICENSE ADMINISTRATION

Part 9Connoisseur's Licenses

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Bluebook

Mont. Code Ann. § 16-4-902 (2026).

Text

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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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.