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Rule Title: DEFINITIONS
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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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42.31.309    DEFINITIONS

In addition to the definitions found in 16-10-103, MCA, the following definitions apply to this subchapter:

(1) "Cash discount" means a reduction in the invoice or purchase price attributable to payment within a prescribed time period.

(2) "Montana Cigarette Sales Act" means the laws codified in Title 16, chapter 10, MCA.

(3) For the purposes of enforcing tobacco products sales and use by minors, "tobacco" means a substance intended for human consumption that contains tobacco. The term includes, but is not limited to, cigarettes, cigars, snuff, smoking tobacco, and smokeless tobacco.

History: 16-11-103, MCA; IMP, 16-10-103, 16-10-304, MCA; NEW, 1994 MAR p. 1453, Eff. 5/27/94; 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, 16-10-103, 16-10-304, MCA; NEW, 1994 MAR p. 1453, Eff. 5/27/94; 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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