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Rule Title: WINE DISTRIBUTOR'S MONTHLY REPORTS AND TAX RETURN
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Department: REVENUE
Chapter: REGULATION OF LICENSEES
Subchapter: Wine
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.13.402    WINE DISTRIBUTOR'S MONTHLY REPORTS AND TAX RETURN

(1) Each table wine distributor shall pay any tax due and file a table wine distributor's monthly tax return on Form WIT, pursuant to 16-1-411 and 16-3-411, MCA. The form must be filed regardless of whether the distributor sold any wine that month.

(2) Each table wine distributor must file the return and pay tax on or before the 15th day of each month for wine sold in the previous month.

(3) Failure to file the return or pay the table wine tax is sufficient cause for the assessment of penalties and interest in accordance with 15-1-216 and 16-1-411, MCA, and other penalties provided in 16-4-406, MCA.

(4) Each table wine distributor shall monthly file Form WIT-3 to report the total amount of table wine sold to retailers, as required by 16-3-404, MCA.

History: 16-1-303, MCA; IMP, 15-1-216, 16-1-411, 16-3-404, 16-3-411, 16-4-406, MCA; NEW, 1980 MAR p. 433, Eff. 2/1/80; AMD, 1985 MAR p. 170, Eff. 2/15/85; AMD, 2001 MAR p. 449, Eff. 3/23/01; AMD, 2002 MAR p. 2337, Eff. 8/30/02; AMD, 2010 MAR p. 757, Eff. 3/26/10; AMD, 2013 MAR p. 2312, Eff. 12/13/13.


 

 
MAR Notices Effective From Effective To History Notes
42-2-896 12/13/2013 Current History: 16-1-303, MCA; IMP, 15-1-216, 16-1-411, 16-3-404, 16-3-411, 16-4-406, MCA; NEW, 1980 MAR p. 433, Eff. 2/1/80; AMD, 1985 MAR p. 170, Eff. 2/15/85; AMD, 2001 MAR p. 449, Eff. 3/23/01; AMD, 2002 MAR p. 2337, Eff. 8/30/02; AMD, 2010 MAR p. 757, Eff. 3/26/10; AMD, 2013 MAR p. 2312, Eff. 12/13/13.
42-2-810 3/26/2010 12/13/2013 History: 16-1-303, MCA; IMP, 15-1-216, 16-1-411, 16-3-404, 16-4-406, MCA; NEW, 1980 MAR p. 433, Eff. 2/1/80; AMD, 1985 MAR p. 170, Eff. 2/15/85; AMD, 2001 MAR p. 449, Eff. 3/23/01; AMD, 2002 MAR p. 2337, Eff. 8/30/02; AMD, 2010 MAR p. 757, Eff. 3/26/10.
8/30/2002 3/26/2010 History: Sec. 16-1-303, MCA; IMP, Sec. 15-1-216, 16-1-411, 16-3-404, and 16-4-406, MCA; NEW, 1980 MAR p. 433, Eff. 2/1/80; AMD, 1985 MAR p. 170, Eff. 2/15/85; AMD, 2001 MAR p. 449, Eff. 3/23/01; AMD, 2002 MAR p. 2337, Eff. 8/30/02.
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