16-1-402. Payment of excise tax by carriers. (1) Every airline or railroad operating in the state of Montana and selling liquor purchased outside this state for consumption within this state shall pay to the department the excise taxes and state markup that would be applicable to the liquor if purchased from an agency liquor store.
(2) The amount of excise taxes and state markup payable must be determined by multiplying the following factors:
(a) the average liquor used per departure;
(b) the number of departures from Montana on which liquor is served;
(c) the ratio of Montana revenue passenger miles to system revenue passenger miles; and
(d) the applicable excise tax and state markup rates.
(3) From the product, the carrier shall subtract the amount of excise taxes and state markup on purchases of liquor made within this state.
History: En. 4-4-110 by Sec. 115, Ch. 387, L. 1975; R.C.M. 1947, 4-4-110; amd. Sec. 19, Ch. 530, L. 1995.
Structure Montana Code Annotated
Title 16. Alcohol, Tobacco, and Marijuana
Chapter 1. Administration and Taxation of Alcohol
Part 4. Taxation of Alcoholic Beverages
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
16-1-409. Failure to make beer tax returns -- penalties and interest
16-1-411. Tax on wine and hard cider -- penalty and interest
16-1-412. through 16-1-420 reserved
16-1-424. Distillery -- reporting -- tax payment -- penalties