Montana Code 16-4-902. Payment of taxes — authority of department
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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.
Terms Used In Montana Code 16-4-902
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
(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.