Montana Ass'n of Tobacco & Candy Distributors v. State Board of Equalization

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 appeals from this judgment.

Plaintiff and appellant is the Montana Association of Tobacco and Candy Distributors, a trade association representing cigarette wholesalers. Defendant and…