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18.9.501    ALCOHOL DISTRIBUTORS

(1) It is the responsibility of the alcohol distributor, including anyone who imports alcohol, to collect and remit to the department of transportation the tax that is due on the alcohol pursuant to 15-70-204 (3) , MCA.

(2) This rule is effective for taxable periods beginning on and after July 1, 1983.

History: Sec. 15-70-104 MCA; IMP, Secs. 15-70-512 and 15-70-523 MCA; NEW, 1983 MAR p. 997, Eff. 7/29/83; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91.

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