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TITLE 16
CHAPTER 1
Part 4

Montana Code Annotated 2023

TITLE 16. ALCOHOL, TOBACCO, AND MARIJUANA

CHAPTER 1. ADMINISTRATION AND TAXATION OF ALCOHOL

Part 4. Taxation of Alcoholic Beverages

16-1-401 Liquor excise tax
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
16-1-405 Repealed
16-1-406 Taxes on beer
16-1-407 Repealed
16-1-408 Repealed
16-1-409 Repealed
16-1-410 Repealed
16-1-411 Tax on wine and hard cider -- penalty and interest
16-1-412 Deficiency assessment -- penalty and interest -- statute of limitations
16-1-413 Procedure to compute tax in absence of statement -- estimation of tax -- failure to pay -- penalty and interest
16-1-414 Authority to collect delinquent taxes
16-1-415 Refunds -- interest -- limitations
16-1-416 Department rulemaking
16-1-417 through 16-1-420 reserved
16-1-421 Terminated
16-1-422 Terminated
16-1-423 Terminated
16-1-424 Distillery -- reporting -- tax payment -- penalties

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