Montana Code 16-11-507. Reporting of information
16-11-507. Reporting of information. (1) Not later than 20 calendar days after the end of each calendar quarter and more frequently if directed by the attorney general, each wholesaler shall submit information that the attorney general requires to facilitate compliance with this section by nonparticipating manufacturers, including but not limited to a list by brand family of the total number of nonparticipating manufacturer cigarettes or, in the case of nonparticipating manufacturer roll-your-own tobacco, the equivalent amount of tobacco, calculated as provided in 16-11-402(4), on which the wholesaler precollected tax as provided in 16-11-113 and that the wholesaler sold during the period covered by the report. The wholesaler shall maintain and make available to the attorney general all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the attorney general for a period of 5 years.
Terms Used In Montana Code 16-11-507
- Brand family: means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to "menthol" "lights" "kings" and "100s" and includes any use of a brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to or identifiable with a previously known brand of cigarettes. See Montana Code 16-11-502
- Department: means the department of revenue. See Montana Code 16-11-502
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- Manufacturer: means any person who fabricates tobacco products from raw materials for the purpose of resale. See Montana Code 16-11-102
- Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Montana Code 16-11-502
- Roll-your-own tobacco: means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. See Montana Code 16-11-102
- 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
- Tobacco product: means cigarettes and all other products containing tobacco that are intended for human consumption or use. See Montana Code 16-11-102
- Tobacco product manufacturer: has the meaning provided in 16-11-402. See Montana Code 16-11-502
- Wholesaler: means a person that is authorized to affix tax insignia to packages or other containers of cigarettes under 16-11-113, a person that is required to remit the tobacco tax imposed on cigarettes pursuant to 16-11-111, or a person that is required to remit the tobacco tax imposed on other tobacco products under 16-11-111(7). See Montana Code 16-11-502
(2)The department is authorized to disclose to the attorney general any information received by it and requested by the attorney general for purposes of determining compliance with and enforcing the provisions of this part. The department and attorney general shall share the information received under this part with each other and may share the information with other federal, state, or local agencies only for the purposes of enforcement of 16-11-403, this part, or the corresponding laws of other states.
(3)The attorney general may require at any time from the nonparticipating manufacturer proof from the financial institution in which the manufacturer has established a qualified escrow fund for the purpose of compliance with 16-11-403 of:
(a)the amount of money in the fund, exclusive of interest;
(b)the amount and dates of each deposit to the fund; and
(c)the amount and dates of each withdrawal from the fund.
(4)In addition to the information required to be submitted pursuant to subsections (1) through (3), the attorney general may require a wholesaler or tobacco product manufacturer to submit any additional information, including but not limited to samples of the packaging or labeling of each brand family, to enable the attorney general to determine whether a tobacco product manufacturer or wholesaler is in compliance with this part. All information submitted by a wholesaler or tobacco product manufacturer under this section must be full, complete, and accurate. (Certain provisions void on occurrence of contingency–sec. 16, Ch. 397, L. 2003–see part compiler’s comment.)