23.18.202    DEADLINE FOR QUARTERLY ESCROW DEPOSITS

(1) Nonparticipating manufacturers who are required to make quarterly escrow deposits must do so no later than 30 days after the end of the quarter in which the sales are made. For example, the deadline for making a quarterly escrow deposit for cigarette sales occurring in January through March is April 30 of the same year.

History: 16-11-508, 16-11-511, MCA; IMP, 16-11-508, MCA; NEW, 2004 MAR p. 1323, Eff. 6/4/04.