Montana Code 16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers
16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers. (1) All wholesalers and subjobbers shall keep for 3 years all:
Terms Used In Montana Code 16-11-118
- 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
- Record: means an original document, a legible facsimile, or an electronically preserved copy. 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
- Subjobber: means a person who purchases from a licensed wholesaler cigarettes with the Montana cigarette tax insignia affixed and sells or offers to sell tobacco products to a licensed retailer or tobacco product vendor. See Montana Code 16-11-102
- Tobacco product: means cigarettes and all other products containing tobacco that are intended for human consumption or use. See Montana Code 16-11-102
- Tobacco product vendor: means a person doing business in the state who purchases tobacco products through a wholesaler, subjobber, or retailer for 10 or more tobacco product vending machines that the person operates for a profit in premises or locations other than the person's own. 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
(a)invoices of tobacco products purchased, imported, or sold;
(b)all receipts issued and insignia purchased; and
(c)an accurate record of all sales of tobacco products, showing the name and address of each purchaser, the date of sale, the quantity of each kind sold, the name of any carrier, the shipping point, and the destination.
(2)All retailers and tobacco product vendors shall keep for 3 years all invoices of tobacco products purchased and received, showing the date of each purchase, the brand purchased, the quantity of each brand purchased, and an accurate record of the total sales of tobacco products.
(3)A wholesaler, retailer, subjobber, or tobacco product vendor shall permit the department and the department of justice and their assistants, authorized agents, or representatives to examine all tobacco products, invoices, receipts, books, paper, memoranda, and records as may be necessary to determine compliance with this chapter.
(4)A person that violates the provisions of subsections (1) through (3) is subject to civil penalties as determined by the department of not less than $1,000 or more than $10,000.