There is a new section on the alcoholic beverage license renewal form this year. It isn’t new to Montana law, but it is a new requirement on the renewal form. However, as this is a large change, the Department will not require the tax disclosure statement or form for this year’s renewal process but will in future years. If the information has already been submitted for this year, it will be disregarded.
If you receive a paper copy of the renewal it is in Section I for a retail on-premises license type and in Section H for other license types.
Section I – Authorization to Disclose Tax Information
As part of the renewal process, Montana law requires licensees to be in good standing with the Montana Department of Revenue Business and Income Taxes Division. I hereby authorize the Alcoholic Beverage Control Division to acquire my confidential information from the Business and Income Taxes Division to verify compliance with filing and payment of all Montana taxes. I further authorize the Montana Department of Revenue Business and INcome Taxes Division to disclose my confidential taxpayer information in any administrative or judicial proceedings relating to this renewal application.
Note: Each business entity or owner needs to independently complete this authorization. Entities—including C corporations, S corporations, LLCs taxed as partnerships, LLCs taxed as corporations, and LLCs taxed as sole proprietors—must complete this authorization by signing below. Individual license holders, members, shareholders, and other owners with 10% or greater interest in a business entity must complete this authorization by signing below. Attach additional sheets if necessary.
Section H – Authorization to Disclose Tax Information
As part of the renewal process, Montana law requires licensees to be in good standing with the Montana Department of Revenue Business and Income Taxes Division. I hereby authorize the Alcoholic Beverage Control Division to acquire my confidential information from the Business and Income Taxes Division to verify compliance with filing and payment of all Montana taxes. I further authorize the Montana Department of Revenue Business and INcome Taxes Division to disclose my confidential taxpayer information in any administrative or judicial proceedings relating to this renewal application.
Note: Each business entity or owner needs to independently complete this authorization. Entities—including C corporations, S corporations, LLCs taxed as partnerships, LLCs taxed as corporations, and LLCs taxed as sole proprietors—must complete this authorization by signing below. Individual license holders, members, shareholders, and other owners with 10% or greater interest in a business entity must complete this authorization by signing below. Attach additional sheets if necessary.
As part of the renewal process, Montana law requires licensees to be in good standing with the Montana Department of Revenue Business and Income Taxes Division. Individual license holders, members, shareholders, business entities, and other owners with 10% or greater interest in a business entity must independently complete the disclosure authorization form.
Entities—including C corporations, S corporations, LLCs taxed as partnerships, LLCs taxed as corporations, and LLCs taxed as sole proprietors, Individual license holders, members, shareholders, and other owners with 10% or greater interest in a business entity—must complete this authorization by submitting a separate Alcoholic Beverage Control Division Authorization to Disclose Tax Information form. Please download and have each owner fill out, sign and submit, by attaching to this renewal.