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Rule: 42.31.101 Prev     Up     Next    
Rule Title: AFFIXING CIGARETTE TAX INSIGNIA
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Department: REVENUE, DEPARTMENT OF
Chapter: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES
Subchapter: Cigarettes
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.31.101    AFFIXING CIGARETTE TAX INSIGNIA

(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.

History: 16-11-103, MCA; IMP, 16-11-113, 16-11-115, MCA; Eff. 12/31/72; AMD, 1992 MAR p. 668, Eff. 3/27/92; AMD, 1995 MAR p. 2853, Eff. 12/22/95; AMD, 2004 MAR p. 2935, Eff. 12/3/04.


 

 
MAR Notices Effective From Effective To History Notes
12/3/2004 Current History: 16-11-103, MCA; IMP, 16-11-113, 16-11-115, MCA; Eff. 12/31/72; AMD, 1992 MAR p. 668, Eff. 3/27/92; AMD, 1995 MAR p. 2853, Eff. 12/22/95; AMD, 2004 MAR p. 2935, Eff. 12/3/04.
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