Montana § 16-1-424 - Distillery -- Reporting -- Tax Payment -- Penalties
Full text of Montana Montana Code Annotated § 16-1-424 — Distillery -- Reporting -- Tax Payment -- Penalties, with citation guidance and answers to common questions.
§ 16-1-424. Distillery -- Reporting -- Tax Payment -- Penalties
Distillery -- reporting -- tax payment -- penalties. (1) Except as provided in subsection (3), a distillery licensed to do business in this state under 16-4-311 shall, on or before the 15th day of each month, electronically on a form prescribed by the department, make an exact return to the department reporting the total amount of liquor samples provided with or without charge at the distillery in the previous month. The department may at any time make an examination of the distillery's books and of the premises and may otherwise check the accuracy of the return. (2) The taxes imposed pursuant to 16-1-401 and 16-1-404 on a distillery licensed under 16-4-311 are due on or before the 15th day of each month from the distiller for liquor sold during the previous month. The department shall adopt rules and provide forms for the proper allocation of taxes. (3) A distillery for which the tax is less than $10 a month from the sale of samples is not required to file a return or pay the tax for that month under this section.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 16-1-424
What does Montana Code Annotated § 16-1-424 cover?
Section 16-1-424 ("Distillery -- Reporting -- Tax Payment -- Penalties") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 16-1-424?
A common citation format is "Montana Code Annotated § 16-1-424" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 16-1-424 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.