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MONTANA ASS'N OF TOBACCO & C. DIST. v. STATE BD. OF EQ.

No. 11851.

476 P.2d 775 (1970)

MONTANA ASSOCIATION OF TOBACCO AND CANDY DISTRIBUTORS, Plaintiff and Appellant, v. The STATE BOARD OF EQUALIZATION of the State of Montana et al., Defendant and Respondent.

Supreme Court of Montana.

Decided November 12, 1970.

Attorney(s) appearing for the Case

Harrison, Loendorf & Poston, Jerome Loendorf (argued), Helena, for plaintiff-appellant.

Edward J. Bell (argued), Helena, for defendant-respondent.

HASWELL, Justice.

This case involves the legality of a formula used by the State Board of Equalization in calculating the wholesale and retail costs of cigarettes under the Montana Cigarette Sales Act. The district court of Lewis and Clark County entered judgment upholding two Board orders continuing the use of this formula following 1969 legislative amendments to the state cigarette tax statutes. Plaintiff trade association...

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