Montana § 16-1-402 - Payment Of Excise Tax By Carriers
Full text of Montana Montana Code Annotated § 16-1-402 — Payment Of Excise Tax By Carriers, with citation guidance and answers to common questions.
§ 16-1-402. Payment Of Excise Tax By Carriers
Payment of excise tax by carriers. (1) Every airline or railroad operating in the state of Montana and selling liquor purchased outside this state for consumption within this state shall pay to the department the excise taxes and state markup that would be applicable to the liquor if purchased from an agency liquor store. (2) The amount of excise taxes and state markup payable must be determined by multiplying the following factors: (a) the average liquor used per departure; (b) the number of departures from Montana on which liquor is served; (c) the ratio of Montana revenue passenger miles to system revenue passenger miles; and (d) the applicable excise tax and state markup rates. (3) From the product, the carrier shall subtract the amount of excise taxes and state markup on purchases of liquor made within this state.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 16-1-402
What does Montana Code Annotated § 16-1-402 cover?
Section 16-1-402 ("Payment Of Excise Tax By Carriers") 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 § 16-1-402?
A common citation format is "Montana Code Annotated § 16-1-402" (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 § 16-1-402 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.