Form LCT "Quarterly Common Carrier Tax Report for Distilled Spirits Served in/Over Montana" - Montana

Form LCT or the "Quarterly Common Carrier Tax Report For Distilled Spirits Served In/over Montana" is a form issued by the Montana Department of Revenue.

Download a PDF version of the Form LCT down below or find it on the Montana Department of Revenue Forms website.

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Download Form LCT "Quarterly Common Carrier Tax Report for Distilled Spirits Served in/Over Montana" - Montana

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MONTANA
LCT
Rev. 01 11
Quarterly Common Carrier Tax Report
for Distilled Spirits Served In/Over Montana
Electronic Filing and Payment - Electronic payment and fi ling is simple, secure and convenient through Taxpayer Access Point where
you can fi le, pay and view your past monthly returns and transactions. To register, or log in to your account, go to https://tap.dor.mt.gov.
Line 1
Please enter your Federal Identifi cation number in the format indicated.
Line 2
Please enter your Department of Revenue account ID in the format indicated.
Line 3
Please enter in the format indicated the last day of the month that you are reporting sales for.
For the Period Ending
Return is Due
March 31
April 30
June 30
July 30
September 30
October 30
December 30
January 30
All records, inventories, invoices, sales records, and delivery records must be kept for inspection by the
Department of Revenue.
Line 4
If you are fi ling an amended return, this box must be checked.
Line 5
If your mailing address has changed, check the box and provide your new address in the space provided.
Line 6
If you are no longer in business, enter the fi nal day of business here.
Line 7
Please enter the number of miniatures served in or over Montana, as calculated by the apportionment formula
at the bottom of the next page, or by another method which has been preapproved by the department.
Lines 8-9
For other sizes used to serve distilled spirits, please use the formulas listed.
Line 10
Enter the total tax due. (Add lines 7, 8, and 9.)
Line 11
If payment is delinquent you are subject to penalty of 1.5% per month, not to exceed
18% of the tax due for tax periods beginning on or before December 31, 2006. For tax periods beginning after
December 31, 2006, the late payment penalty continues to accrue at 1.2% a month, but cannot exceed 12%
of the tax due. In addition, a late fi ling penalty of $50 or the amount of tax due, whichever is less, also applies
if a return is fi led late.
Line 12
If payment is delinquent you are subject to interest of 12% per year, calculated daily, from the original due
date of this report until paid.
Line 13
Enter total amount due. (Add lines 10, 11, and 12.)
Questions? Call toll free (866) 859-2254 (in Helena, 444-6900).
Make check payable to the Department of Revenue and mail with return to:
Department of Revenue
PO BOX 1712
Helena, MT 59624-1712
MONTANA
LCT
Rev. 01 11
Quarterly Common Carrier Tax Report
for Distilled Spirits Served In/Over Montana
Electronic Filing and Payment - Electronic payment and fi ling is simple, secure and convenient through Taxpayer Access Point where
you can fi le, pay and view your past monthly returns and transactions. To register, or log in to your account, go to https://tap.dor.mt.gov.
Line 1
Please enter your Federal Identifi cation number in the format indicated.
Line 2
Please enter your Department of Revenue account ID in the format indicated.
Line 3
Please enter in the format indicated the last day of the month that you are reporting sales for.
For the Period Ending
Return is Due
March 31
April 30
June 30
July 30
September 30
October 30
December 30
January 30
All records, inventories, invoices, sales records, and delivery records must be kept for inspection by the
Department of Revenue.
Line 4
If you are fi ling an amended return, this box must be checked.
Line 5
If your mailing address has changed, check the box and provide your new address in the space provided.
Line 6
If you are no longer in business, enter the fi nal day of business here.
Line 7
Please enter the number of miniatures served in or over Montana, as calculated by the apportionment formula
at the bottom of the next page, or by another method which has been preapproved by the department.
Lines 8-9
For other sizes used to serve distilled spirits, please use the formulas listed.
Line 10
Enter the total tax due. (Add lines 7, 8, and 9.)
Line 11
If payment is delinquent you are subject to penalty of 1.5% per month, not to exceed
18% of the tax due for tax periods beginning on or before December 31, 2006. For tax periods beginning after
December 31, 2006, the late payment penalty continues to accrue at 1.2% a month, but cannot exceed 12%
of the tax due. In addition, a late fi ling penalty of $50 or the amount of tax due, whichever is less, also applies
if a return is fi led late.
Line 12
If payment is delinquent you are subject to interest of 12% per year, calculated daily, from the original due
date of this report until paid.
Line 13
Enter total amount due. (Add lines 10, 11, and 12.)
Questions? Call toll free (866) 859-2254 (in Helena, 444-6900).
Make check payable to the Department of Revenue and mail with return to:
Department of Revenue
PO BOX 1712
Helena, MT 59624-1712
Clear Form
MONTANA
Quarterly Common Carrier Tax Report
LCT
Rev 08 09
for Distilled Spirits Served In/Over Montana
Name _________________________________________
1. FEIN
L C T
Address _______________________________________
2. Account ID
Address _______________________________________
/
/
City __________________________________________
3. Period ending
State ___________
Zip _________________________
4. If this is an amended return, check here
5. If your address has changed, check this box
and print your new address here __________________________________________________________________________
If you are no longer in business and want your account
/
/
6.
cancelled, enter your final date of operations
7. 50 ML = 1 Miniature = 1.7 Ounces
0.61
.
8. 750 ML = 14.94 Miniatures = 25.4 Ounces
9.11
.
9. 1 Liter = 19.88 Miniatures = 33.8 Ounces
12.13
.
10. Total Tax Due (line 7 + line 8 + line 9)
.
11. Penalty.
.
12. Interest.
.
13. Total Amount Due. (Add lines 10, 11 and 12.)
.
I hereby swear or affirm under penalty of perjury that the statements contained herein are true to the best of my knowledge.
Signature
Title _______________________________________
Date _______________________________________
*41060101*
Phone _____________________________________
If apportionment formula is used to compute Montana servings, please furnish the following information:
A. Total miniatures served system wide
B. Total number of departures system wide or revenue miles
C. Average miniatures served per departure or revenue miles (line B divided by line A)
D. Number of Montana departures or Montana revenue miles
Number of miniatures served in/over Montana based on the apportionment formula (line D divided by line
E.
C). Enter here and on line 7.
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