ARM 42.31.310. COST SURVEY

(1) Any wholesaler or retailer who desires to prove that its cost of doing business is less than the statutory presumptive cost of doing business, as set forth in the Montana Cigarette Sales Act, shall submit all supporting documentation to the department for consideration. (a) Documents that support the petition must reflect actual cost data for a period ending not more than 90 days prior to the submission of the cost survey petition.