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| Rule: 42.31.208 | Prev Up Next | |
| Rule Title: CONTESTED CASE AND JUDICIAL REVIEW OF DETERMINATIONS | ||
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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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42.31.208 CONTESTED CASE AND JUDICIAL REVIEW OF DETERMINATIONS (1) A determination by the department that a product is a cigarette pursuant to 16-11-102, MCA, may be contested in the manner prescribed in 15-1-211, MCA, and ARM 42.2.613 through 42.2.620. (2) In a contested case before the department, the burden of proof shall be on the manufacturer to establish by clear and convincing evidence that the product is not a cigarette as defined in 16-11-102, MCA. History: 16-11-103, MCA; IMP, 15-1-211, 16-11-102, 16-11-149, MCA; NEW, 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, 15-1-211, 16-11-102, 16-11-149, MCA; NEW, 2007 MAR p. 124, Eff. 1/26/07. |
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