Montana Code 16-11-122. License fees — renewal
16-11-122. License fees — renewal. (1) Each application for a wholesaler‘s license or a tobacco product vendor’s license must be accompanied by a fee of $50.
Terms Used In Montana Code 16-11-122
- Department: means the department of revenue provided for in 2-15-1301. 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
- 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
- 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)Each application for a subjobber‘s license must be accompanied by a fee of $50.
(3)Each application for a retailer‘s license must be accompanied by a fee of $50.
(4)Each application for a license to sell either alternative nicotine products or vapor products must be accompanied by a fee of $20.
(5)The fees for the licenses in subsections (2) and (3) may be paid by credit card and may be discounted for payment processing charges paid by the department to a third party.
(6)These licenses must be renewed annually on or before the anniversary date established by rule by the board of review established in 30-16-302 and upon payment of the annual fee are effective for 1 year, without proration, and are not transferable.