(1) Each microdistillery shall electronically file with the department a monthly Excise and License Tax Return, as required by 16-1-424, MCA, reporting the following information:
(a) the total number of gallons distilled during the preceding calendar month to verify the distillery qualifies as a microdistillery based on its production level;
(b) the total number of bottles transferred to the sample room for on-premises consumption with or without charge at the distillery;
(c) the total number of bottles sold to consumers at retail for off-premises consumption; and
(d) the total amount of liquor excise tax and liquor license tax due for the month being reported.
(2) All product provided to a consumer by the microdistillery must have a standard quotation and specification form on file with the department. If no form is provided to the department or, at the department's discretion, if the form provided is or appears to be incomplete or inaccurate, the department may determine the per-bottle liquor excise tax and liquor license tax that the distillery must pay. The liquor excise tax and liquor license tax will be determined by using the higher of:
(a) the retail selling price set by the microdistillery as the posted price; or
(b) an average cost for products within the same category and size by other domestic distilleries that sell product to the department.
(3) The department will notify the microdistillery of the posted price per bottle, the per-bottle liquor excise tax, and the liquor license tax amounts as determined in (2).
(4) The return must be accompanied by payment of the tax pursuant to 16-1-424, MCA, on or before the 15th day of each month for liquor sold during the previous month.