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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Repealed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Repealed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Repealed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Repealed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Repealed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