Montana Code 16-10-303. Cost survey as evidence
16-10-303. Cost survey as evidence. When a cost survey pursuant to cost accounting practices used for income tax reporting purposes has been made by the department, a trade association, an industry group, a wholesaler, or a retailer to establish either the lowest cost to the retailer or the lowest cost to the wholesaler, or both, for the state, the cost survey is competent evidence for use in proving the cost to the person complained against within the provisions of this chapter.
Terms Used In Montana Code 16-10-303
- cost to the retailer: means the cost to the wholesaler from whom the cigarettes were purchased by the retailer plus the cost of doing business by the retailer as evidenced by the standards and methods of accounting regularly employed by the retailer in the retailer's determination of costs for income tax reporting purposes for the total operation of the retailer's establishment. See Montana Code 16-10-103
- cost to the wholesaler: means the basic cost of cigarettes purchased by the wholesaler from a manufacturer plus the cost of doing business by the wholesaler as evidenced by the standards and methods of accounting regularly employed by the wholesaler in the wholesaler's determination of costs for income tax reporting purposes for the total operation of the wholesaler's business. See Montana Code 16-10-103
- Department: means the department of revenue provided for in 2-15-1301 and, when the meaning of the context requires, includes its employees. See Montana Code 16-10-103
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: means an individual, firm, association, company, partnership, corporation, or other business entity, however formed. See Montana Code 16-10-103
- Retailer: means a person who operates a store, stand, booth, concession, or other outlet for the purpose of selling cigarettes at retail. See Montana Code 16-10-103
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Wholesaler: means a person who services retail outlets by maintaining an established place of business for the purchase of cigarettes and who:
(a)purchases cigarettes from a manufacturer for the purpose of selling cigarettes to retailers; or
(b)purchases cigarettes from a sole distributor, another wholesaler, or any other person for the purpose of selling cigarettes to retailers. See Montana Code 16-10-103