Montana Administrative Code

42.31.303 WHOLESALE AND RETAILER RECORDS Tobacco product wholesalers shall keep and maintain records at their place of business of all tobacco products furnished or sold to retailers. These records must contain the following information: name and address of each retailer; date th…

42.31.304 DATE OF MAILING AS DATE OF PAYMENT The date of payment shall be considered to be the date of mailing the payment. The date of mailing shall be determined as described in ARM 42.3.111. Authorizing statute(s): 16-10-104, MCA Implementing statute(s): 2-4-201, 16-10-104, MC…

42.31.305 PRICING TO MEET COMPETITION Any retailer or wholesaler may advertise or sell cigarettes as long as the advertised or sale price is not below the minimum price set by the department as required by statute. Prices established in bankruptcy, liquidation, clearance sales, s…

42.31.306 SALES/PURCHASES BELOW COST - REBATES It shall be a violation of Title 16, MCA, for any retailer or wholesaler to advertise or sell cigarettes at less than minimum price set by the department using methods known as rebates, gifts, or concessions. It shall also be a viola…

42.31.307 PREMIUM PROMOTIONS Manufacturer's premiums may be attached to cigarette packs or cartons without being considered in violation of minimum pricing under the following conditions: the department is notified of the promotion at least two weeks in advance of the beginning d…

42.31.308 WHOLESALE/RETAIL PRICES When tax increases occur, the department may conduct audits on cigarette inventories located at the wholesaler's and/or retailer's premises in order to comply with the tax increase. There is only one basic cost for each brand or style of cigarett…

42.31.309 DEFINITIONS In addition to the definitions found in 16-10-103, MCA, the following definitions apply to this subchapter: "Cash discount" means a reduction in the invoice or purchase price attributable to payment within a prescribed time period. "Montana Cigarette Sales A…

42.31.310 COST SURVEY Any wholesaler or retailer who desires to prove that its cost of doing business is less than the statutory presumptive cost of doing business, as set forth in the Montana Cigarette Sales Act, shall submit all supporting documentation to the department for co…

42.31.311 APPEALS AND HEARINGS Disputes concerning cost surveys for cigarettes will be heard by the department's office of dispute resolution. For this purpose, appeal rights contained in 15-1-211 , MCA, and ARM 42.2.613 through 42.2.621, effective December 17, 1999, and November…

42.31.312 ORDER OF APPROVAL OF A LOWER COST Any order of approval shall contain an effective date and the approved lower cost of doing business. The approved lower "cost of doing business" by the petitioner shall be the minimum cost used in establishing the selling price for ciga…

42.31.313 COST DATA AND ANALYSIS In establishing the actual cost of doing business, cost data analysis shall contain sufficient information to show 100% allocation of all costs of the company's total operations. Indirect costs must be allocated to all products based on a method c…

42.31.314 BASIC COST (REPEALED) Authorizing statute(s): 16-10-104, MCA Implementing statute(s): 16-10-103, 16-10-301, MCA History: NEW, 1994 MAR p. 1453, Eff. 5/27/94; REP, 2004 MAR p. 2935, Eff. 12/3/04.

42.31.315 GUIDELINES FOR WHOLESALERS (REPEALED) Authorizing statute(s): 16-10-104, MCA Implementing statute(s): 16-10-103, 16-10-301, MCA History: NEW, 1994 MAR p. 1722, Eff. 5/27/94; AMD, 2000 MAR p. 3569, Eff. 12/22/00; REP, 2004 MAR p. 2935, Eff. 12/3/04.

42.31.316 GUIDELINES FOR RETAILERS (REPEALED) Authorizing statute(s): 16-10-104, MCA Implementing statute(s): 16-10-103, 16-10-301, MCA History: NEW, 1994 MAR p. 1722, Eff. 5/27/94; AMD, 2000 MAR p. 3569, Eff. 12/22/00; REP, 2004 MAR p. 2935, Eff. 12/3/04.

42.31.317 PROTECTIVE ORDER FOR CONFIDENTIAL INFORMATION (REPEALED) Authorizing statute(s): 16-10-104, MCA Implementing statute(s): Article II, sec. 9 and 10, Montana Constitution, 16-10-103, 16-10-301, MCA History: NEW, 1994 MAR p. 1453, Eff. 5/27/94; AMD, 2000 MAR p. 3569, Eff. …

42.31.318 COMMON CARRIER REPORTING REQUIREMENT A common carrier engaged in interstate commerce hauling, transporting, or shipping is exempt from the statutory reporting requirement in 16-11-128, MCA, if the common carrier: only hauls, transports, or ships tobacco products to and …

42.31.320 TOBACCO PRODUCTS DEFINED REGARDING SALES TO MINORS (REPEALED) Authorizing statute(s): 16-11-312, MCA Implementing statute(s): 16-11-302, MCA History: NEW, 1993 MAR p. 2427, Eff. 10/15/93; REP, 2000 MAR p. 3569, Eff. 12/22/00.

42.31.325 LICENSE All persons that sell tobacco products at retail must obtain a license from the department. This includes sales over the counter, by vending machine or any other means of selling the tobacco products. The anniversary dates for preexisting licenses administered u…

42.31.326 APPLICABILITY OF TOBACCO PRODUCT LICENSES; PREMISES REQUIREMENTS A tobacco product retailer license shall only be applicable to the premises to which the license was issued and the license must reference the street address of the premises. The tobacco product must be fo…

42.31.330 DECALS ON VENDING MACHINES Decals issued as part of the annual vendor license must be affixed to the front of all vending machines within full view of tobacco products purchasers, within 30 days from the date of receipt by the tobacco product vendor or retailer that own…

42.31.331 SALES FROM VENDING MACHINES (REPEALED) Authorizing statute(s): 16-11-312, MCA Implementing statute(s): 16-11-305, 16-11-306, MCA History: NEW, 1993 MAR p. 2427, Eff. 10/15/93; AMD, 1995 MAR p. 2853, Eff. 12/22/95; REP, 1998 MAR p. 1417, Eff. 5/29/98.

42.31.335 SIGNS The retailer must visibly display a sign at each place on the premises that tobacco products are sold or displayed; each sign must include the language shown in ARM 42.31.330. This includes all cash registers, display racks, vending machines or other places where …

42.31.340 PACKAGING OF TOBACCO PRODUCTS (REPEALED) Authorizing statute(s): 16-11-312, MCA Implementing statute(s): 16-11-307, MCA History: NEW, 1993 MAR p. 2427, Eff. 10/15/93; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; REP, 2007 MAR p. 124, Eff. 1…

42.31.345 PENALTIES FOR YOUTH ACCESS The penalties mandated under 16-11-308, MCA, will be enforced and collected by the department. The tobacco education fees mandated under 16-11-308, MCA, will be enforced and collected by the Department of Public Health and Human Services. Auth…

42.31.350 USE OF TOBACCO PRODUCTS IN PUBLIC SCHOOL BUILDINGS The use of tobacco products in public school buildings referred to in 20-1-220 , MCA, applies only to elementary and secondary schools. Authorizing statute(s): 16-11-312, MCA Implementing statute(s): 20-1-220, MCA Histo…

42.31.401 REPORTING REQUIREMENTS A provider is required to complete form 9-1-1, Emergency Telephone (9-1-1) Service Fee Return, which is provided by the department, on or before the last day of the month following the end of each calendar quarter. The following information is req…

42.31.402 REFUND PROCEDURES Refunds due to overpayment of fees may be requested at any time within five years from the due date of the return to which the overpayment applies. Refunds may be requested by filing an amended return for the quarter in which the fee was overpaid toget…

42.31.403 EXAMINATION OF RECORDS (REPEALED) Authorizing statute(s): 10-4-203, 10-4-212, 15-1-201, MCA Implementing statute(s): 10-4-212, MCA History: NEW, 1986 MAR p. 1963, Eff. 11/29/86; REP, 2000 MAR p. 3569, Eff. 12/22/00.

42.31.404 RETENTION OF RECORDS (REPEALED) Authorizing statute(s): 10-4-203, 10-4-212, 15-1-201, MCA Implementing statute(s): 10-4-203, 10-4-207, 10-4-212, MCA History: NEW, 1986 MAR p. 1963, Eff. 11/29/86; AMD, 1992 MAR p. 2569, Eff. 11/26/92; REP, 2000 MAR p. 3569, Eff. 12/22/00…

42.31.405 EXEMPTIONS The following agencies, individuals, and organizations are exempt from the 911 service fee: Federal agencies and tax exempt instrumentalities of the federal government; Indian tribes for access lines on the tribe's reservation; An enrolled member of an Indian…

42.31.406 DEFINITIONS The following definitions apply to terms used in this subchapter: "Average revenue" is defined as $50 per subscriber. "Intrastate monthly revenue" is defined as the prepaid service provider's revenue derived from services provided by a provider to subscriber…

42.31.407 CALENDAR YEAR ELECTION The method to calculate the amount of payment of the fees imposed for 9-1-1 services provided by prepaid service providers must be selected as of the first filing of the calendar year and may not be changed until the first filing of the following …

42.31.408 COLLECTION AND DETERMINATION OF FEE FOR PREPAID SUBSCRIBERS The subscriber who receives wireless services from a prepaid service provider is subject to the 9-1-1 emergency telephone service fee collected and remitted to the Department of Revenue by the service provider.…

42.31.409 WHEN THE SERVICE FEE IS COLLECTED FROM THE SERVICE SUBSCRIBER The service fee is collected from the subscriber for all months services are provided to the subscriber including the final month in which the subscriber disconnects the access line with the original service …

42.31.501 DEFINITIONS (REPEALED) Authorizing statute(s): 15-53-155, MCA Implementing statute(s): 15-53-129, MCA History: NEW, 1991 MAR p. 131, Eff. 2/1/91; AMD, 1991 MAR p. 2220, Eff. 11/15/91; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2002 …

42.31.502 RECORD REQUIREMENTS For the telecommunications excise tax, each telecommunications service provider who is responsible and liable for the collection of the tax under this subchapter will keep records showing the total retail revenue to support the tax liability as requi…

42.31.503 ADVANCE TELECOMMUNICATIONS INFRASTRUCTURE CREDIT (REPEALED) Authorizing statute(s): 15-53-155, MCA Implementing statute(s): 15-53-202, MCA History: NEW, 1999 MAR p. 2914, Eff. 12/17/99; REP, 2003 MAR p. 1352, Eff. 6/27/03.

42.31.504 COLLECTION OF TAX AND HEARING RIGHTS Every telecommunications service provider shall be liable for all amounts required to be collected as a tax under the provisions of Title 15, chapter 53, MCA. A telecommunications service provider has the right to request a hearing o…

42.31.505 ANNUAL PAYMENTS FOR SMALL FILERS For the telephone license tax and the telecommunications excise tax, if the total amount of tax due is less than $50 in each of the quarters during the preceding calendar year, the taxpayer may file an annual return in lieu of filing the…

42.31.506 APPLICATION FOR REPORTING ON AN ACCRUAL BASIS For purposes of the telecommunications excise tax, a telecommunications service provider will make an application for permission to report the tax on an accrual basis in writing on a form prescribed by the department. The de…

42.31.507 TAXATION OF INTERNET REVENUE (REPEALED) Authorizing statute(s): 15-53-155, MCA Implementing statute(s): 15-53-137, MCA History: NEW, 1999 MAR p. 2914, Eff. 12/17/99; REP, 2017 MAR p. 1154, Eff. 7/22/17.

42.31.510 PENALTY AND INTEREST (REPEALED) Authorizing statute(s): 15-53-155, MCA Implementing statute(s): 15-1-216, 15-53-145, 15-43-147, MCA History: NEW, 1991 MAR p. 131, Eff. 2/1/91; AMD, 1991 MAR p. 2220, Eff. 11/15/91; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3…

42.31.515 EFFECTIVE DATES (REPEALED) Authorizing statute(s): 15-53-104, 15-53-155, MCA Implementing statute(s): 15-53-101, 15-53-104, 15-53-111, 15-53-127, MCA History: NEW, 1991 MAR p. 131, Eff. 2/1/91; AMD, 1991 MAR p. 2220, Eff. 11/15/91; AMD, 1999 MAR p. 2914, Eff. 12/17/99; …

42.31.601 DEFINITIONS (REPEALED) Authorizing statute(s): 69-3-860, MCA Implementing statute(s): 69-3-860, MCA History: NEW, 1998 MAR p. 3137, Eff. 11/20/98; AMD, 2000 MAR p. 3569, Eff. 12/22/00; REP, 2003 MAR p. 25, Eff. 1/17/03.

42.31.602 DUE DATES (REPEALED) Authorizing statute(s): 69-3-860, MCA Implementing statute(s): 69-3-860, MCA History: NEW, 1998 MAR p. 3137, Eff. 11/20/98; REP, 2003 MAR p. 25, Eff. 1/17/03.

42.31.603 TAXPAYER RECORDS (REPEALED) Authorizing statute(s): 69-3-860, MCA Implementing statute(s): 69-3-860, MCA History: NEW, 1998 MAR p. 3137, Eff. 11/20/98; REP, 2000 MAR p. 3569, Eff. 12/22/00.

42.31.604 OFFSET OF SURCHARGE AND REFUND PROCEDURES (REPEALED) Authorizing statute(s): 69-3-860, MCA Implementing statute(s): 69-3-860, MCA History: NEW, 1998 MAR p. 3137, Eff. 11/20/98; REP, 2003 MAR p. 25, Eff. 1/17/03.

42.31.701 DEFINITIONS (REPEALED) Authorizing statute(s): 16-11-402, MCA Implementing statute(s): 16-11-201, 16-11-402, MCA History: NEW, 2000 MAR p. 2113, Eff. 8/11/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; REP, 2007 MAR p. 124, Eff. 1/26/07.

42.31.702 REPORTING REQUIREMENTS (REPEALED) Authorizing statute(s): 16-11-402, MCA Implementing statute(s): 16-11-403, MCA History: NEW, 2000 MAR p. 2113, Eff. 8/11/00; REP, 2003 MAR p. 1665, Eff. 8/1/03.

42.31.703 DEPARTMENT EXAMINATIONS AND PRESERVATION OF RECORDS (REPEALED) Authorizing statute(s): 16-11-402, MCA Implementing statute(s): 16-11-118, 16-11-403, MCA History: NEW, 2000 MAR p. 2113, Eff. 8/11/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; REP, 2007 MAR p. 124, Eff. 1/26/07…