16-4-902. Payment of taxes -- authority of department. (1) A person holding a connoisseur's license shall pay, on June 30 and December 31, the beer taxes imposed by Title 16, chapter 1, part 4, on beer that is received by direct shipment from an out-of-state brewery during the previous 6-month period.
(2) Each holder of a connoisseur's license shall file with the department a return, on a form provided by the department, and pay the tax for shipments received.
History: En. Sec. 8, Ch. 543, L. 2001; amd. Sec. 9, Ch. 184, L. 2013.
Structure Montana Code Annotated
Title 16. Alcohol, Tobacco, and Marijuana
Chapter 4. License Administration
Part 9. Connoisseur's Licenses
16-4-901. Connoisseur's licenses -- application -- fees
16-4-902. Payment of taxes -- authority of department
16-4-903. Direct shipment of beer -- limitations
16-4-904. and 16-4-905 reserved
16-4-906. Out-of-state brewery registration -- limitation on shipping -- penalty