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| Rule: 42.31.318 | Prev Up Next | |
| Rule Title: COMMON CARRIER REPORTING REQUIREMENT | ||
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| Department: | REVENUE, DEPARTMENT OF | |
| Chapter: | MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES | |
| Subchapter: | Credit Limitations for Tobacco Products | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.31.318 COMMON CARRIER REPORTING REQUIREMENT (1) 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: (a) only hauls, transports, or ships tobacco products to and from locations outside of Montana; or (b) only hauls, transports, or ships tobacco products to and from Montana licensed tobacco products entities.
History: 16-11-103, MCA; IMP, 16-11-104, 16-11-128, MCA; NEW, 2007 MAR p. 124, Eff. 1/26/07. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 1/26/2007 | Current | History: 16-11-103, MCA; IMP, 16-11-104, 16-11-128, MCA; NEW, 2007 MAR p. 124, Eff. 1/26/07. |
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