Montana Code 16-11-113. Tax insignia
16-11-113. Tax insignia. (1) Except as provided in this section, the wholesaler of any cigarettes shall cause to be securely affixed to the cigarettes the required insignia denoting the applicable tax.
Terms Used In Montana Code 16-11-113
- Department: means the department of revenue provided for in 2-15-1301. See Montana Code 16-11-102
- Person: means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed. See Montana Code 16-11-102
- Retailer: means a person, other than a wholesaler, who is engaged in the business of selling tobacco products to the ultimate consumer. See Montana Code 16-11-102
- sell: means any transfer of tobacco products for consideration, exchange, barter, gift, offer for sale, or distribution in any manner or by any means. See Montana Code 16-11-102
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Wholesaler: means a person who:
(i)purchases tobacco products from a manufacturer for the purpose of selling tobacco products to subjobbers, tobacco product vendors, wholesalers, or retailers; or
(ii)purchases tobacco products from a sole distributor, another wholesaler, or any other person for the purpose of selling tobacco products to subjobbers, tobacco product vendors, wholesalers, or retailers. See Montana Code 16-11-102
(2)The insignia must be properly applied prior to sale, under regulations that the department may prescribe.
(3)Retailers licensed under this part may buy, sell, or have in their possession only cigarettes that have on each package the insignia provided for in this part. The insignia provided for in this part may be sold only to and must be affixed only by licensed wholesalers.
(4)If any cigarettes without the insignia affixed are found in the place of business of any unlicensed wholesaler, retailer, or other person, the presumption is that the cigarettes are kept in that place of business in violation of the provisions of this part.
(5)This section does not apply to a wholesaler who has cigarettes in possession that are either to be shipped or consigned to an Indian tribe that has entered into a cooperative agreement with the state or to a military reservation.