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Rule Title: BEER REPORTING REQUIREMENTS
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Department: REVENUE
Chapter: REGULATION OF LICENSEES
Subchapter: Brewery Taxes
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.13.702    BEER REPORTING REQUIREMENTS

(1) On or before the 15th of each month, a brewery that sells beer directly to a retailer or consumer in Montana shall pay any tax due and file Form BET.

(2) On or before the 15th of each month, each licensed brewer and beer importer located outside of Montana shall file Form BSM, reporting the amount of beer shipped directly into the state to each Montana beer wholesaler.

(3) On or before the 15th of each month, a retailer shall file Form BET-2, reporting the amount of beer purchased from out-of-state breweries.

 

History: 16-1-303, MCA; IMP, 16-1-406, 16-3-211, MCA; NEW, 2008 MAR p. 2183, Eff. 10/10/08; AMD, 2017 MAR p. 2085, Eff. 11/10/17.


 

 
MAR Notices Effective From Effective To History Notes
42-2-974 11/10/2017 Current History: 16-1-303, MCA; IMP, 16-1-406, 16-3-211, MCA; NEW, 2008 MAR p. 2183, Eff. 10/10/08; AMD, 2017 MAR p. 2085, Eff. 11/10/17.
42-2-795 10/10/2008 11/10/2017 History: 16-1-303, MCA; IMP, 16-1-406, 16-3-213, 16-4-401, MCA; NEW, 2008 MAR p. 2183, Eff. 10/10/08.
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