42.31.201    DEFINITIONS

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.

(7) "Wholesale price" means the comparable arm's length price for which a manufacturer sells a tobacco product to a wholesaler or any other person before any discount or other reduction.

History: 16-11-103, MCA; IMP, 16-11-102, 16-11-202, MCA; Eff. 12/31/72; AMD, 1992 MAR p. 668, Eff. 3/27/92; AMD, 1993 MAR p. 2427, Eff. 10/15/93; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; AMD, 2007 MAR p. 124, Eff. 1/26/07.