Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES
Subchapter 42.31.2 - Tobacco Products Other Than Cigarettes
Rule 42.31.207 - DEPARTMENT DETERMINATIONS

Universal Citation: MT Admin Rules 42.31.207

Current through Register Vol. 6, March 22, 2024

(1) A manufacturer may request a determination from the department as to whether its product is a cigarette within the meaning of 16-11-102, MCA.

(2) Upon receipt of a manufacturer's request for determination, the department shall determine if a product is a cigarette within the meaning of 16-11-102, MCA, using the criteria in ARM 42.31.206 and the characteristics of the tobacco product, its packaging and labeling, and the totality of the circumstances.

(3) If the department receives information that a tobacco product may qualify as a cigarette under 16-11-102, MCA, from a source other than the manufacturer, the department may conduct a review and issue a determination in accordance with (4) through (6).

(4) Along with a request for determination, or upon request by the department, the manufacturer shall submit the following:

(a) product samples of at least 20 sticks of each style within each brand family for which a determination is requested;

(b) the weight per thousand sticks of the product;

(c) all advertisements and labels that mention or depict the product and point of sale merchandising material for the product; and

(d) the package and any larger container such as a carton, or detailed graphics for any unprinted or proposed packaging.

(5) The manufacturer may submit any other relevant evidence for the department to consider when making the determination.

(6) The department shall notify the tobacco product manufacturer of its determination in writing within ten days after the department makes the determination.

(7) ARM 42.31.206 and 42.31.207 are not effective until July 1, 2007.

16-11-103, MCA; IMP, 16-11-102, MCA;

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