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| Rule: 42.31.306 | Prev Up Next | |
| Rule Title: SALES/PURCHASES BELOW COST - REBATES | ||
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| Department: | REVENUE, DEPARTMENT OF | |
| Chapter: | MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES | |
| Subchapter: | Credit Limitations for Tobacco Products | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.31.306 SALES/PURCHASES BELOW COST - REBATES (1) It shall be a violation of Title 16, MCA, for any retailer or wholesaler to advertise or sell cigarettes at less than minimum price set by the department using methods known as rebates, gifts, or concessions. (2) It shall also be a violation of Title 16, MCA, for a retailer to attempt to obtain any rebate, gift, or concession in conjunction with cigarette purchases that will lower the cost. History: 16-10-104, MCA; IMP, 16-10-301, MCA; NEW, 1992 MAR p. 668, Eff. 3/27/92; AMD, 2000 MAR p. 3569, Eff. 12/22/00. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 12/22/2000 | Current | History: 16-10-104, MCA; IMP, 16-10-301, MCA; NEW, 1992 MAR p. 668, Eff. 3/27/92; AMD, 2000 MAR p. 3569, Eff. 12/22/00. |
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