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| Rule: 42.31.204 | Prev Up Next | |
| Rule Title: PAYMENT OF TAX BY RETAILER | ||
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| Department: | REVENUE, DEPARTMENT OF | |
| Chapter: | MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES | |
| Subchapter: | Tobacco Products Other Than Cigarettes | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.31.204 PAYMENT OF TAX BY RETAILER (1) A retailer must assume that the tobacco products tax has not been paid to the department in the absence of the statement required by ARM 42.31.212 on the invoice or sales slip for tobacco products. History: 16-11-103, MCA; IMP, 16-11-202, 16-11-205, MCA; Eff. 12/31/72; AMD, 1992 MAR p. 2776, Eff. 12/25/92; AMD, 1995 MAR p. 2853, Eff. 12/22/95; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; AMD, 2007 MAR p. 124, Eff. 1/26/07. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 1/26/2007 | Current | History: 16-11-103, MCA; IMP, 16-11-202, 16-11-205, MCA; Eff. 12/31/72; AMD, 1992 MAR p. 2776, Eff. 12/25/92; AMD, 1995 MAR p. 2853, Eff. 12/22/95; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; AMD, 2007 MAR p. 124, Eff. 1/26/07. |
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