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Rule Title: QUARTERLY CERTIFICATIONS AND ESCROW DEPOSITS
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Department: JUSTICE, DEPARTMENT OF
Chapter: MISCELLANEOUS DUTIES OF THE DEPARTMENT
Subchapter: Tobacco Product Reserve Fund Act
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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23.18.201    QUARTERLY CERTIFICATIONS AND ESCROW DEPOSITS

(1) To promote compliance with 16-11-403 , MCA, the attorney general may require nonparticipating manufacturers to certify quarterly their compliance with the Montana Tobacco Product Reserve Fund Act and An Act Enhancing Enforcement of the Tobacco Product Reserve Fund Act. The attorney general may also require nonparticipating manufacturers to make the escrow payments required by 16-11-403 , MCA, in quarterly installments during the year in which the sales covered by such payments are made.

(2) This rule applies to nonparticipating manufacturers who meet any of the following criteria:

(a) the nonparticipating manufacturer has not previously established and funded a qualified escrow fund in Montana;

(b) the nonparticipating manufacturer has not made an escrow deposit for more than one year;

(c) the nonparticipating manufacturer has made an untimely or incomplete escrow deposit for any prior calendar year;

(d) the nonparticipating manufacturer has failed to pay any judgment, including any civil penalty, entered for any violation of 16-11-401 through 16-11-512 , MCA;

(e) the nonparticipating manufacturer has stamped or sold more than 1,000,000 of their cigarettes in Montana during a quarter; or

(f) if the attorney general has reasonable cause to believe the nonparticipating manufacturer may not make its full required escrow deposit by April 15 of the year following the year in which the cigarettes sales were made.

History: 16-11-508, 16-11-511, MCA; IMP, 16-11-403, 16-11-508, MCA; NEW, 2004 MAR p. 1323, Eff. 6/4/04.


 

 
MAR Notices Effective From Effective To History Notes
6/4/2004 Current History: 16-11-508, 16-11-511, MCA; IMP, 16-11-403, 16-11-508, MCA; NEW, 2004 MAR p. 1323, Eff. 6/4/04.
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