Montana Code 16-11-116. Resale of insignia prohibited — rebate
16-11-116. Resale of insignia prohibited — rebate. A wholesaler may not resell to any other wholesaler any insignia purchased from the department. A wholesaler who has on hand any meter settings or tax insignia at the time of discontinuing the business of selling cigarettes may apply to the department and be paid the face value of the meter settings or tax insignia less the amount of the expense defrayment allowed by 16-11-114.
Terms Used In Montana Code 16-11-116
- Department: means the department of revenue provided for in 2-15-1301. See Montana Code 16-11-102
- 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