Montana Attorney General Opinion 15-240

Opinion No. 240 Beer-Taxes--Statutes-Construction. HI~LD: That under the Montana Beer Act, a license tax of fifty cents per harrel cannot be colleded wllPre beer i" imported from a non-I'esident hrewer hy a whOlesaler at Billings and n~sol(\ in the State of Wyoming and {\f'livf'rf'<1 in the State of Wyoming. June 14, 1933. You ask if a license tax of fift~' cents per barrel is required where heer is imported from a nOll-resident brewer hy a whol{'srtier at Billings and re-sol<1 in the State of 'Yyoming and delivered in the State of Wyoming. The tax of fifty cents per barrel is cO\'ered by section 13, (subdh'ision 3) and section 20 of Chapter 106, Laws of 11)33. Subdivision 3 of section 13 im- poses a tax of fifty c{'nts per barrel for beer sold by a licensed brewer. Sec- tion 20 prmides for the same tax on beer manufactured outside of this state and sold hercin by any wholesaler. As the condition described by you is not covered by the provisions of either of Hw sections cited it is m~' judgment thnt the tax of fifty cents a harrel callnot he collected on such sales.