reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.2 - Special Classifications › Rule 42.30.203 - PRE-NEED FUNERAL TRUSTS - ELECTION TO FILE COMPOSITE RETURN

Current through Register Vol. 13, July 5, 2024
(1) A pre-need
				funeral trust must file a Montana income tax return under the trust name used
				for filing the federal income tax return. If the fiduciary of a pre-need
				funeral trust is the fiduciary of more than one pre-need funeral trust and if
				the fiduciary elects to file a federal composite return for more than one
				pre-need funeral trust, the fiduciary can also elect to file a Montana
				composite return for the same pre-need funeral trusts as included in the
				federal composite return.
(2) The
				Montana composite return as referred to in (1) is completed on the Montana
				Income Tax Return for Estates and Trusts (Form FID-3) and must include a
				schedule reporting the following information for each separate pre-need funeral
				trust:
(a) the name of the owner or the
				beneficiary of each pre-need funeral trust;
(b) the type and gross amount of income
				earned by each pre-need funeral trust during the taxable year;
(c) the type and amount of each deduction and
				credit allocable to each pre-need funeral trust;
(d) the tax and payments made for each
				pre-need funeral trust; and
(e) the
				termination date of each pre-need funeral trust if it was terminated during the
				year.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.2 - Special Classifications › Rule 42.30.204 - ELECTING SMALL BUSINESS TRUST (ESBT)

Current through Register Vol. 13, July 5, 2024
(1) The portion of
				an ESBT that consists of stock in one or more S corporations is treated as a
				separate trust for purposes of determining Montana tax liability. The tax, as
				provided in
				15-30-2153, MCA, must be
				calculated separately and reported on a Montana Income Tax Return for Estates
				and Trusts (Form FID-3).
(2) To
				determine Montana taxable income for the portion of the ESBT that holds S
				corporation stock, federal ESBT taxable income is adjusted for Montana
				additions to, and subtractions from, income as provided in
				15-30-2152, MCA, and ARM
				42.30.104. The following are not included in this calculation:
(a) deductions for capital losses that exceed
				capital gains;
(b) an income
				distribution deduction;
(c) an
				exemption deduction;
(d) passive
				losses in excess of passive income; and
(e) ordinary losses in excess of ordinary
				income.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.101 - AFFIXING CIGARETTE TAX INSIGNIA

Current through Register Vol. 13, July 5, 2024
(1) Only
				those licensed wholesalers who have obtained approval from the department to
				use tax stamping equipment may affix Montana cigarette tax insignia. Cigarette
				tax insignia may be applied only to products listed on the Montana Department
				of Justice current list of approved brand families. Unstamped cigarettes must
				be obtained directly from cigarette manufacturers, sole distributors or
				licensed wholesalers.
16-11-103, MCA; IMP,
					 16-11-113,
					 16-11-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.102 - MARKING UNSTAMPED CIGARETTES

Current through Register Vol. 13, July 5, 2024
(1) All
				cigarettes sold in Montana must have a Montana tax insignia except sales made
				to:
(a) military reservations;
(b) licensed wholesalers whose sales are
				subject to the provisions of ARM
				42.31.108.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.103 - SECURITY OF UNSTAMPED CIGARETTES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-113,
					 16-11-133,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.104 - USE OF STAMPING EQUIPMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.105 - STORAGE OF STAMPS

Current through Register Vol. 13, July 5, 2024
(1) During periods
				of nonuse, cigarette stamps must be stored in a secure area.
16-11-103, MCA; IMP,
					 16-11-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.106 - EXAMINATION OF CIGARETTES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-113,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.107 - ACCOUNTING CONTROL OF CIGARETTE DISTRIBUTION

Current through Register Vol. 13, July 5, 2024
(1) Each wholesaler, on or before the 15th
				day of each month, shall provide a report to the department listing all sales
				into Montana for the preceding month's activities on forms provided and/or
				approved by the department.
(2)
				Sales of stamped exempt cigarettes made to an authorized tribal cigarette
				retailer on an Indian reservation shall be reported on forms provided and
				approved by the department.
(a) The tribal
				government may provide the department with a list showing the names of
				authorized retailers and their portion of the quota. The tribal government must
				notify the department of any change in the requested allocations.
(b) If the tribal government does not provide
				direction on allocation among Indian retailers, the department will approve
				sales of allocated untaxed cigarettes until the respective Indian reservation
				quota is depleted. The allocation to retailers will be on a first-to-ship basis
				unless particular circumstances indicate another basis.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.108 - SALES OF UNSTAMPED CIGARETTES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-132,
					 16-11-156,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.109 - SALE OF OTHER STATE-STAMPED CIGARETTES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-132,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.110 - WHOLESALE/RETAIL PRICES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.111 - PURCHASING ROLL OR HAND-APPLIED CIGARETTE TAX INSIGNIA

Current through Register Vol. 13, July 5, 2024
(1) Roll or hand-applied stamp orders shall
				be submitted on forms provided and/or approved by the department.
16-11-103, MCA; IMP,
					 16-11-115,
					 16-11-117,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.121 - CORPORATE APPLICANTS FOR CIGARETTE LICENSES

Current through Register Vol. 13, July 5, 2024
(1) The requirements of
				16-11-120, MCA, for names and home
				addresses of owners on applications for cigarette licenses will be met in the
				case of a corporation when the corporation furnishes the names and home
				addresses of the corporation's principal executive officers (president,
				vice-president, secretary, and treasurer) and members of the board of
				directors.
(2) The license
				requirements under the Youth Access to Tobacco Products Control Act for retail
				sales is an extension of this license.
16-11-103, MCA; IMP,
					 16-11-120,
					 16-11-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.122 - DECALS ON VENDING MACHINES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-123,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.1 - Cigarettes › Rule 42.31.131 - CIGARETTE TAX REFUNDS

Current through Register Vol. 13, July 5, 2024
(1) Cigarette tax
				refunds will be issued as provided in (2), (3), and (4). All cigarette tax
				refunds will be calculated assuming the lowest current statutory discount rate
				unless documentation is provided supporting a higher discount rate.
(2) Refund claims by a cigarette manufacturer
				or wholesaler must contain a notarized affidavit attesting the cigarette tax
				refund claimed is for state of Montana cigarette tax insignia, which are
				affixed to the unsaleable cigarettes and the cigarettes have been destroyed or
				will not be sold at any time.
(3)
				Refund claims must be accompanied by a copy of the manufacturer or other vendor
				credit memo or invoice issued to the Montana wholesaler. In lieu of the credit
				memo or invoice, the manufacturer or wholesaler may submit a printout showing
				each customer name, customer credit invoice number, number of Montana stamped
				cigarettes, tax amount and the date the cigarettes were returned for
				credit.
(4) Refunds will be allowed
				for stale or damaged merchandise during the first 180 days after a change in
				the tax rate at the previous rate of tax unless it can be verified conclusively
				that the new tax has been paid on the specific product for which such refund is
				claimed.
(5) Cigarette tax
				distributions are made to an Indian tribe pursuant to an agreement between the
				Indian tribe and the department. The agreement provides for the collection of a
				tribal cigarette tax on the Indian reservation and a distribution, less
				administrative expense, if applicable, to the Indian tribe based on the
				negotiated quota agreement.
(6)
				Cigarette tax credits or refunds for indicia used in sales made on an Indian
				reservation are made to wholesalers pursuant to the established quota for a
				particular Indian reservation. The wholesaler can request a credit or a cash
				refund by filing forms supplied by the department. Upon receipt, the department
				will process the refund within ten working days.
(7) Only a preauthorized credit or refund for
				untaxed (quota) sales on an Indian reservation will be allowed to a
				wholesaler.
16-11-103, MCA; IMP,
					 15-1-503,
					 16-11-112,
					 16-11-156,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.201 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this subchapter:
(1) "Interstate commerce" means the
				transportation of tobacco products intended for delivery to a person licensed
				by the department to receive unstamped or untaxed tobacco products in Montana
				or intended for delivery into another state.
(2) "Montana Department of Justice current
				tobacco product directory" means the tobacco manufacturer and brand directory
				as required by
				16-11-504, MCA.
(3) "Reporting entity" means any Montana
				cigarette wholesaler or licensed Montana retailer acting as a tobacco
				wholesaler who brings tobacco products into Montana for sale to
				consumers.
(4) "Retailer acting as
				a tobacco wholesaler" means a licensed retailer who purchases other tobacco
				products from a manufacturer, distributor, or importer who has not prepaid the
				tax on tobacco products.
(5)
				"Statutory discount" means the amount the wholesaler or retailer is allowed to
				defray their administrative expenses.
(6) "Tobacco products" include, but are not
				limited to:
(a) cigarettes;
(b) cigars;
(c) smoking, chewing, and snuff tobaccos;
				and
(d) moist snuff.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.202 - PAYMENT OF TAX

Current through Register Vol. 13, July 5, 2024
(1) The wholesaler
				or retailer shall remit the appropriate tax calculated at the statutory rate
				for all untaxed tobacco products purchased for sale in Montana less the
				statutory discount.
(2) All
				wholesalers or retailers shall remit the tax on forms provided and/or approved
				by the department, together with copies of the itemized invoices procured from
				the manufacturers or from the wholesalers of all tobacco products or on a
				computerized printout preapproved by the department.
(3) All such remittance shall be made to the
				department by the 15th of each month covering purchases of tobacco products
				made during the previous month.
(4)
				Failure to provide all the required information in this rule may result in a
				late filing and late pay penalty added to the tax due in accordance with ARM
				42.2.504.
16-11-103, MCA; IMP,
					 16-11-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.203 - OUT-OF-STATE WHOLESALERS

Current through Register Vol. 13, July 5, 2024
(1) All
				out-of-state wholesalers meeting the conditions of "transacting business in
				this state" as provided in
				35-1-1026, MCA, and all
				out-of-state wholesalers doing intrastate business within Montana, are subject
				to all of the provisions of Title 16, chapter 11, part 1, MCA, and these
				regulations as Montana wholesalers.
16-11-103, MCA; IMP,
					 16-11-201,
					 16-11-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.204 - PAYMENT OF TAX BY RETAILER

Current through Register Vol. 13, July 5, 2024
(1) A retailer must
				assume that the tobacco products tax has not been paid to the department in the
				absence of the statement required by ARM
				42.31.212 on the invoice or sales
				slip for tobacco products.
16-11-103, MCA; IMP,
					 16-11-202,
					 16-11-205,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.205 - DISPLAY OF NOTICE OF TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.206 - A TOBACCO PRODUCT LABELED AS ANYTHING OTHER THAN A CIGARETTE

Current through Register Vol. 13, July 5, 2024
(1) A tobacco product labeled as anything
				other than a cigarette or not bearing a label, including but not limited to
				little cigars, may be considered, as provided in ARM
				42.31.207, a cigarette under
				16-11-102, MCA, if it meets two or
				more of the following criteria:
(a) the
				product is sold in packs containing 20 or 25 sticks;
(b) the product is available for sale in
				cartons of ten packs;
(c) the
				product is sold in soft packs, hard packs, flip-top boxes, clam shells, or
				other cigarette-type boxes;
(d) the
				product is of a length and diameter found in commercially-manufactured
				cigarettes;
(e) the product has a
				cellulose acetate or other integrated filter;
(f) the product weighs less than three pounds
				per thousand sticks;
(g) the
				product is marketed or advertised to consumers as a cigarette or cigarette
				substitute; or
(h) other evidence
				that the product fits within the definition of cigarette in
				16-11-102, MCA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.207 - DEPARTMENT DETERMINATIONS

Current through Register Vol. 13, July 5, 2024
(1) A
				manufacturer may request a determination from the department as to whether its
				product is a cigarette within the meaning of
				16-11-102, MCA.
(2) Upon receipt of a manufacturer's request
				for determination, the department shall determine if a product is a cigarette
				within the meaning of
				16-11-102, MCA, using the criteria
				in ARM 42.31.206 and the characteristics
				of the tobacco product, its packaging and labeling, and the totality of the
				circumstances.
(3) If the
				department receives information that a tobacco product may qualify as a
				cigarette under
				16-11-102, MCA, from a source
				other than the manufacturer, the department may conduct a review and issue a
				determination in accordance with (4) through (6).
(4) Along with a request for determination,
				or upon request by the department, the manufacturer shall submit the following:
(a) product samples of at least 20 sticks of
				each style within each brand family for which a determination is
				requested;
(b) the weight per
				thousand sticks of the product;
(c)
				all advertisements and labels that mention or depict the product and point of
				sale merchandising material for the product; and
(d) the package and any larger container such
				as a carton, or detailed graphics for any unprinted or proposed
				packaging.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.208 - CONTESTED CASE AND JUDICIAL REVIEW OF DETERMINATIONS

Current through Register Vol. 13, July 5, 2024
(1) A determination by the department that a
				product is a cigarette pursuant to
				16-11-102, MCA, may be contested
				in the manner prescribed in
				15-1-211, MCA, and ARM
				42.2.613 through
				42.2.620.
(2) In a contested case before the
				department, the burden of proof shall be on the manufacturer to establish by
				clear and convincing evidence that the product is not a cigarette as defined in
				16-11-102, MCA.
16-11-103, MCA; IMP,
					 15-1-211,
					 16-11-102,
					 16-11-149,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.211 - WHOLESALER INVOICES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-202,
					 16-11-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.212 - STATEMENT BY WHOLESALER

Current through Register Vol. 13, July 5, 2024
(1) All invoices or
				sales slips issued by wholesalers covering sales to retailers of all tobacco
				products must contain a statement (typed, printed, or stamped) that the
				applicable Montana tobacco products tax is included in the total billing
				cost.
16-11-103, MCA; IMP,
					 16-11-111,
					 16-11-112,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.213 - WHOLESALER AND RETAILER RECORDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-118,
					 16-11-202,
					 16-11-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.214 - DEPARTMENT EXAMINATIONS AND PRESERVATION OF RECORDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-103, MCA; IMP,
					 16-11-202,
					 16-11-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes › Rule 42.31.221 - CREDITS FOR UNSALEABLE TOBACCO PRODUCTS OTHER THAN CIGARETTES

Current through Register Vol. 13, July 5, 2024
(1) Credits of the statutory rate for tobacco
				products shall be granted in accordance with the provisions of
				15-1-503, MCA, in cases where the
				tobacco products purchased and delivered become unsaleable. A manufacturer's
				credit memo will be required for proof of returned merchandise. During the
				first 180 days of a tax rate change, refund applications will be issued using
				the previous tax rate unless the department receives evidence that the tax paid
				on the application was paid at the new tax rate.
(2) Credits will be granted for tobacco
				products shipped from Montana and destined for retail sale and consumption
				outside Montana on which the tax has been paid. Evidence of the original sales
				slips or invoices will be required for proof of sales to out-of-state
				retailers.
16-11-103, MCA; IMP,
					 16-11-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.301 - GENERAL POLICY (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-10-104, MCA; IMP,
					 16-10-305,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.302 - COMPLAINTS, INVESTIGATIONS, AND PENALTIES

Current through Register Vol. 13, July 5, 2024
(1) All complaints for violation of these
				rules must be received in writing. No anonymous or oral complaints will be
				considered by the department.
(2)
				Upon receipt of a written and verified complaint from a person, an
				investigation will be conducted of the wholesaler's and retailer's entire
				records for the applicable period. If the department finds sufficient cause and
				believes prosecution of the alleged violation will aid in collection of
				cigarette and tobacco products taxes or assist in the regulating and
				enforcement of the tobacco Master Settlement Agreement, the department will
				proceed pursuant to
				16-10-403, MCA, and ARM
				42.2.613 through
				42.2.621.
16-10-104,
					 16-11-103, MCA; IMP,
					 16-10-403,
					 16-11-118,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.303 - WHOLESALE AND RETAILER RECORDS

Current through Register Vol. 13, July 5, 2024
(1) Tobacco
				product wholesalers shall keep and maintain records at their place of business
				of all tobacco products furnished or sold to retailers. These records must
				contain the following information:
(a) name
				and address of each retailer;
(b)
				date the tobacco products were sold;
(c) date the tobacco products were
				delivered;
(d) item or items sold
				or furnished; and
(e) retailer cost
				per item.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.304 - DATE OF MAILING AS DATE OF PAYMENT

Current through Register Vol. 13, July 5, 2024
(1) The
				date of payment shall be considered to be the date of mailing the payment. The
				date of mailing shall be determined as described in ARM
				42.3.111.
16-10-104, MCA; IMP,
					 2-4-201,
					 16-10-104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.305 - PRICING TO MEET COMPETITION

Current through Register Vol. 13, July 5, 2024
(1) Any retailer or
				wholesaler may advertise or sell cigarettes as long as the advertised or sale
				price is not below the minimum price set by the department as required by
				statute.
(2) Prices established in
				bankruptcy, liquidation, clearance sales, sales of damaged or imperfect
				cigarettes, or sales under the order of any court shall not be used as a basis
				for competitive pricing.
(3) The
				department, a trade association, or an industry group may make a cost survey to
				establish cost to retailer or a cost to wholesaler. Such a survey may be used
				to determine a "competitive price" as referenced in
				16-10-203 and
				16-10-303, MCA.
16-10-104, MCA; IMP,
					 16-10-203,
					 16-10-303,
					 16-10-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.306 - SALES/PURCHASES BELOW COST - REBATES

Current through Register Vol. 13, July 5, 2024
(1) It
				shall be a violation of Title 16, MCA, for any retailer or wholesaler to
				advertise or sell cigarettes at less than minimum price set by the department
				using methods known as rebates, gifts, or concessions.
(2) It shall also be a violation of Title 16,
				MCA, for a retailer to attempt to obtain any rebate, gift, or concession in
				conjunction with cigarette purchases that will lower the cost.
16-10-104, MCA; IMP,
					 16-10-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.307 - PREMIUM PROMOTIONS

Current through Register Vol. 13, July 5, 2024
(1) Manufacturer's
				premiums may be attached to cigarette packs or cartons without being considered
				in violation of minimum pricing under the following conditions:
(a) the department is notified of the
				promotion at least two weeks in advance of the beginning date of the promotion;
				and
(b) the premiums are packaged
				along with each carton or package of cigarettes, or specifically identified as
				associated with the sale of a particular cigarette or carton of cigarettes. For
				example, a promotional display may designate a free item will be provided with
				each purchase of a carton of a specific brand of cigarettes. The item may be
				physically a part of the promotional display;
(i) manufacturer's representatives may attach
				premiums at the retail locations;
(ii) there is a written contract between the
				manufacturer and the wholesaler, subjobber or independent jobber directing the
				attachment of premiums.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.309 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
In addition to the definitions found in
				  16-10-103, MCA, the following
				  definitions apply to this subchapter:
(1) "Cash discount" means a reduction in the
				invoice or purchase price attributable to payment within a prescribed time
				period.
(2) "Montana Cigarette
				Sales Act" means the laws codified in Title 16, chapter 10, MCA.
(3) For the purposes of enforcing tobacco
				products sales and use by minors, "tobacco" means a substance intended for
				human consumption that contains tobacco. The term includes, but is not limited
				to, cigarettes, cigars, snuff, smoking tobacco, and smokeless
				tobacco.
16-11-103, MCA; IMP,
					 16-10-103,
					 16-10-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.310 - COST SURVEY

Current through Register Vol. 13, July 5, 2024
(1) Any wholesaler
				or retailer who desires to prove that its cost of doing business is less than
				the statutory presumptive cost of doing business, as set forth in the Montana
				Cigarette Sales Act, shall submit all supporting documentation to the
				department for consideration.
(a) Documents
				that support the petition must reflect actual cost data for a period ending not
				more than 90 days prior to the submission of the cost survey
				petition.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.311 - APPEALS AND HEARINGS

Current through Register Vol. 13, July 5, 2024
(1) Disputes
				concerning cost surveys for cigarettes will be heard by the department's office
				of dispute resolution. For this purpose, appeal rights contained in
				15-1-211, MCA, and ARM
				42.2.613 through
				42.2.621, effective December 17,
				1999, and November 1, 2002, are incorporated by reference. Copies may be
				obtained by contacting the Department of Revenue, P.O. Box 7701, Helena,
				Montana 59604-7701.
16-10-104, MCA; IMP,
					 16-10-103,
					 16-10-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.312 - ORDER OF APPROVAL OF A LOWER COST

Current through Register Vol. 13, July 5, 2024
(1) Any
				order of approval shall contain an effective date and the approved lower cost
				of doing business. The approved lower "cost of doing business" by the
				petitioner shall be the minimum cost used in establishing the selling price for
				cigarettes sold in the state of Montana.
(2) The state of Montana is considered one
				market. Any wholesaler or retailer may adjust their prices to meet those of
				competitors if a lower price is approved through this cost survey process.
				Absent an approved lower cost survey, the minimum price contained in current
				law is controlling.
16-10-104, MCA; IMP,
					 16-10-103,
					 16-10-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.313 - COST DATA AND ANALYSIS

Current through Register Vol. 13, July 5, 2024
(1) In establishing
				the actual cost of doing business, cost data analysis shall contain sufficient
				information to show 100% allocation of all costs of the company's total
				operations. Indirect costs must be allocated to all products based on a method
				consistent with those required for income tax reporting. The wholesaler or
				retailer shall annotate the actual cost data shown on the latest filed federal
				income tax return (including federal schedules) submitted to the department to
				demonstrate how such costs have been allocated in calculating the petitioner's
				cost of doing business.
(2) The
				cost data to be submitted shall contain the petitioner's proposed cost of
				cigarettes sold followed by a listing of all direct costs incurred and indirect
				costs incurred.
(3) When submitting
				the actual cost data, as required by (2), the petitioner must provide
				supporting documentation including the petitioner's cigarette cost of doing
				business as proportionate to petitioner's total cost of doing
				business.
16-10-104, MCA; IMP,
					 16-10-103,
					 16-10-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.314 - BASIC COST (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-10-104, MCA; IMP,
					 16-10-103,
					 16-10-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.315 - GUIDELINES FOR WHOLESALERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-10-104, MCA; IMP,
					 16-10-103,
					 16-10-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.316 - GUIDELINES FOR RETAILERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-10-104, MCA; IMP,
					 16-10-103,
					 16-10-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.317 - PROTECTIVE ORDER FOR CONFIDENTIAL INFORMATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-10-104, MCA; IMP, Article II,
					 sec. 9 and 10, Montana Constitution,
					 16-10-103,
					 16-10-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.318 - COMMON CARRIER REPORTING REQUIREMENT

Current through Register Vol. 13, July 5, 2024
(1) A
				common carrier engaged in interstate commerce hauling, transporting, or
				shipping is exempt from the statutory reporting requirement in
				16-11-128, MCA, if the common
				carrier:
(a) only hauls, transports, or ships
				tobacco products to and from locations outside of Montana; or
(b) only hauls, transports, or ships tobacco
				products to and from Montana licensed tobacco products entities.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.320 - TOBACCO PRODUCTS DEFINED REGARDING SALES TO MINORS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-312, MCA; IMP,
					 16-11-302,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.325 - LICENSE

Current through Register Vol. 13, July 5, 2024
(1) All persons that sell tobacco products at
				retail must obtain a license from the department. This includes sales over the
				counter, by vending machine or any other means of selling the tobacco
				products.
(2) The anniversary dates
				for preexisting licenses administered under Title 30, chapter 16, MCA, shall be
				the date originally issued by the department.
(3) The license cannot be
				transferred.
(4) The department
				will issue the applicable license as required under
				16-11-120 or
				16-11-303, MCA, together on one
				form.
16-11-312, MCA; IMP,
					 16-11-303,
					 16-11-306,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.326 - APPLICABILITY OF TOBACCO PRODUCT LICENSES; PREMISES REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) A tobacco product retailer license shall
				only be applicable to the premises to which the license was issued and the
				license must reference the street address of the premises.
(2) The tobacco product must be for sale to
				the general public in accordance with Title 16, chapters 10 and 11,
				MCA.
16-11-103, MCA; IMP,
					 16-11-102,
					 16-11-123,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.330 - DECALS ON VENDING MACHINES

Current through Register Vol. 13, July 5, 2024
(1) Decals
				issued as part of the annual vendor license must be affixed to the front of all
				vending machines within full view of tobacco products purchasers, within 30
				days from the date of receipt by the tobacco product vendor or retailer that
				owns and operates the vending machine.
(2) In the case where the retailer contracts
				with a licensed vending machine operator to place a vending machine containing
				tobacco products in the establishment, the retailer must obtain a retail
				license to sell tobacco products.
(3) The following message must be printed on
				each decal: "MONTANA LAW PROHIBITS THE SALE OF TOBACCO PRODUCTS TO PERSONS
				UNDER 18 YEARS OF AGE."
16-11-103,
					 16-11-312, MCA; IMP,
					 16-11-102,
					 16-11-123,
					 16-11-304,
					 16-11-306,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.331 - SALES FROM VENDING MACHINES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-312, MCA; IMP,
					 16-11-305,
					 16-11-306,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.335 - SIGNS

Current through Register Vol. 13, July 5, 2024
(1) The retailer must visibly display a sign
				at each place on the premises that tobacco products are sold or displayed; each
				sign must include the language shown in ARM
				42.31.330. This includes all cash
				registers, display racks, vending machines or other places where tobacco
				products are available to the consumer or where the consumer pays for the
				tobacco product.
16-11-312, MCA; IMP,
					 16-11-304,
					 16-11-305,
					 16-11-306,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.340 - PACKAGING OF TOBACCO PRODUCTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-312, MCA; IMP,
					 16-11-307,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.345 - PENALTIES FOR YOUTH ACCESS

Current through Register Vol. 13, July 5, 2024
(1) The penalties
				mandated under
				16-11-308, MCA, will be enforced
				and collected by the department.
(2) The tobacco education fees mandated under
				16-11-308, MCA, will be enforced
				and collected by the Department of Public Health and Human Services.
16-11-312, MCA; IMP,
					 16-11-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.3 - Credit Limitations for Tobacco Products › Rule 42.31.350 - USE OF TOBACCO PRODUCTS IN PUBLIC SCHOOL BUILDINGS

Current through Register Vol. 13, July 5, 2024
(1) The use of tobacco products in public
				school buildings referred to in
				20-1-220, MCA, applies only to
				elementary and secondary schools.
16-11-312, MCA; IMP,
					 20-1-220,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.401 - REPORTING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) A provider is
				required to complete form 9-1-1, Emergency Telephone ( 9-1-1 ) Service Fee
				Return, which is provided by the department, on or before the last day of the
				month following the end of each calendar quarter.
(2) The following information is required to
				be reported on form 9-1-1:
(a) the ending
				date of the calendar quarter for which the return is being filed;
(b) the name and address of the provider of
				telephone exchange access services or service provider of wireless telephone
				services;
(c) the type of service
				provider, whether it is a prepaid wireless provider, wireline service provider,
				internet/VOIP service provider, wireless service provider, or other service
				provider;
(d) the total number of
				access lines for each month of the calendar quarter;
(e) the number of exempt access lines for
				each month of the calendar quarter;
(f) the number of taxable lines for each
				month of the calendar quarter;
(g)
				the amount of fee computed by multiplying the total number of taxable access
				lines times the amount stated in
				10-4-201, MCA;
(h) the amount of credit for uncollectible accounts, incorrect billings,
				and any other appropriate adjustments;
(i) the amount of uncollectible accounts
				recaptured during the quarter that were previously deducted as uncollectible
				accounts in a previous quarter under (2)(g); and
(j) the amount of fee remitted with the
				return.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.402 - REFUND PROCEDURES

Current through Register Vol. 13, July 5, 2024
(1) Refunds due to
				overpayment of fees may be requested at any time within five years from the due
				date of the return to which the overpayment applies. Refunds may be requested
				by filing an amended return for the quarter in which the fee was overpaid
				together with a narrative explanation of the cause of the overpayment. The
				department shall refund the amount of the excess payment with interest.
				Interest shall be calculated on the excess amount at the rate of 0.5% a month
				or a fraction of a month from the date of the excess payment until the date of
				the refund.
10-4-203,
					 10-4-212,
					 15-1-201, MCA; IMP,
					 10-4-203,
					 10-4-205,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.403 - EXAMINATION OF RECORDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
10-4-203,
					 10-4-212,
					 15-1-201, MCA; IMP,
					 10-4-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.404 - RETENTION OF RECORDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
10-4-203,
					 10-4-212,
					 15-1-201, MCA; IMP,
					 10-4-203,
					 10-4-207,
					 10-4-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.405 - EXEMPTIONS

Current through Register Vol. 13, July 5, 2024
(1) The following agencies, individuals, and
				organizations are exempt from the 911 service fee:
(a) Federal agencies and tax exempt
				instrumentalities of the federal government;
(b) Indian tribes for access lines on the
				tribe's reservation;
(c) An
				enrolled member of an Indian tribe for access lines on the reservation who does
				not receive the 911 service and who annually files a signed statement with the
				provider that he is an enrolled member of an Indian tribe living on a
				reservation and does not receive the 911 service. The provider will maintain
				the statements as part of its business record for five years.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.406 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  subchapter:
(1) "Average revenue" is
				defined as $50 per subscriber.
(2)
				"Intrastate monthly revenue" is defined as the prepaid service provider's
				revenue derived from services provided by a provider to subscribers with a
				Montana area code.
(3) "Prepaid
				service provider" means a service provider that requires prepayment of its
				wireless telecommunications service.
(4) "Prepaid subscriber" means a subscriber
				that is required to prepay for wireless telecommunications services provided by
				prepaid service providers.
(5)
				"Service provider" means an entity that offers services to subscribers in
				Montana to allow two or more persons in different locations to communicate
				orally, without regard to the technology or medium the entity uses to provide
				the telecommunications service, and access to telecommunications relay service.
				The term includes providers of telecommunications service, including but not
				limited to providers of internet protocol-enabled voice communications service
				and wireless services.
10-4-203,
					 10-4-212,
					 15-1-201, MCA; IMP,
					 10-4-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.407 - CALENDAR YEAR ELECTION

Current through Register Vol. 13, July 5, 2024
(1) The method to
				calculate the amount of payment of the fees imposed for 9-1-1 services provided
				by prepaid service providers must be selected as of the first filing of the
				calendar year and may not be changed until the first filing of the following
				calendar year.
10-4-203,
					 10-4-212,
					 15-1-201, MCA; IMP,
					 10-4-101,
					 10-4-201,
					 10-4-204,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.408 - COLLECTION AND DETERMINATION OF FEE FOR PREPAID SUBSCRIBERS

Current through Register Vol. 13, July 5, 2024
(1) The subscriber who receives wireless
				services from a prepaid service provider is subject to the 9-1-1 emergency
				telephone service fee collected and remitted to the Department of Revenue by
				the service provider.
(2) All
				prepaid service providers are required to collect the 9-1-1 emergency telephone
				service fee from subscribers in the following manner.
(a) A prepaid service provider will impose
				the 9-1-1 emergency telephone service fees established in
				10-4-201, MCA on the subscriber
				using one of the following options:
(i) on a
				monthly basis, the prepaid service provider will collect the amount of the fees
				established in
				10-4-201, MCA from each active
				prepaid subscriber whose account balance is equal to or greater than the fees
				established in
				10-4-201, MCA; or
(ii) the prepaid service provider will divide
				the total intrastate monthly revenue by the average revenue for each prepaid
				subscriber of the wireless industry to determine the number of active access
				lines. The number of access lines is then applied to the fees established in
				10-4-201, MCA to arrive at the
				amount of fees paid by the subscriber.