(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.

(2) The method of marking may either be by roll stamps or by hand-applied decals. The system of marking must be uniform and consistent. The marking system must facilitate a visible review to ensure that cigarettes are stamped as required by 16-11-113, MCA. The evidence of the tax insignia must clearly indicate that there is one Montana tax insignia per package.

History: 16-11-103, MCA; IMP, 16-11-113, 16-11-156, MCA; Eff. 12/31/72; AMD, 1992 MAR p. 668, Eff. 3/27/92; AMD, 1993 MAR p. 2427, Eff. 10/15/93; AMD, 1995 MAR p. 2853, Eff. 12/22/95; 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.