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Rule: 42.31.208 Prev     Up     Next    
Rule Title: CONTESTED CASE AND JUDICIAL REVIEW OF DETERMINATIONS
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Department: REVENUE, DEPARTMENT OF
Chapter: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES
Subchapter: Tobacco Products Other Than Cigarettes
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.31.208    CONTESTED CASE AND JUDICIAL REVIEW OF DETERMINATIONS

(1) A determination by the department that a product is a cigarette pursuant to 16-11-102, MCA, may be contested in the manner prescribed in 15-1-211, MCA, and ARM 42.2.613 through 42.2.620.

(2) In a contested case before the department, the burden of proof shall be on the manufacturer to establish by clear and convincing evidence that the product is not a cigarette as defined in 16-11-102, MCA.

History: 16-11-103, MCA; IMP, 15-1-211, 16-11-102, 16-11-149, MCA; NEW, 2007 MAR p. 124, Eff. 1/26/07.


 

 
MAR Notices Effective From Effective To History Notes
1/26/2007 Current History: 16-11-103, MCA; IMP, 15-1-211, 16-11-102, 16-11-149, MCA; NEW, 2007 MAR p. 124, Eff. 1/26/07.
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