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| Rule: 42.31.325 | Prev Up Next | |
| Rule Title: LICENSE | ||
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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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42.31.325 LICENSE (1) All persons that sell tobacco products at retail must obtain a license from the department. This includes sales over the counter, by vending machine or any other means of selling the tobacco products. (2) The anniversary dates for preexisting licenses administered under Title 30, chapter 16, MCA, shall be the date originally issued by the department. (3) The license cannot be transferred. (4) The department will issue the applicable license as required under 16-11-120 or 16-11-303 , MCA, together on one form. History: 16-11-312, MCA; IMP, 16-11-303, 16-11-306, MCA; NEW, 1993 MAR p. 2427, Eff. 10/15/93; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 12/3/2004 | Current | History: 16-11-312, MCA; IMP, 16-11-303, 16-11-306, MCA; NEW, 1993 MAR p. 2427, Eff. 10/15/93; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04. |
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