§ 16-1-401 Liquor excise tax
§ 16-1-402 Payment of excise tax by carriers
§ 16-1-403 Excise tax accounting methods — report forms — penalty and interest
§ 16-1-404 License tax on liquor — amount — distribution of proceeds
§ 16-1-405 Repealed
§ 16-1-406 Taxes on beer
§ 16-1-407 Repealed
§ 16-1-408 Repealed
§ 16-1-409 Repealed
§ 16-1-410 Repealed
§ 16-1-411 Tax on wine and hard cider — penalty and interest
§ 16-1-412 Deficiency assessment — penalty and interest — statute of limitations
§ 16-1-413 Procedure to compute tax in absence of statement — estimation of tax — failure to pay — penalty and interest
§ 16-1-414 Authority to collect delinquent taxes
§ 16-1-415 Refunds — interest — limitations
§ 16-1-416 Department rulemaking
§ 16-1-421 Terminated
§ 16-1-422 Terminated
§ 16-1-423 Terminated
§ 16-1-424 Distillery — reporting — tax payment — penalties

Terms Used In Montana Code > Title 16 > Chapter 1 > Part 4 - Taxation of Alcoholic Beverages

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.