Tax on Tobacco Products

  1. Law
  2. Montana Code Annotated
  3. Alcohol, Tobacco, and Marijuana
  4. Taxation of Tobacco Products
  5. Tax on Tobacco Products

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Section
16-11-101

Legislative intent

Section
16-11-102

Definitions

Section
16-11-103

Powers of department

Section
16-11-104

Carriers to report shipments -- penalties

Section
16-11-105

Rulemaking authority of department of justice

Section
16-11-106

Regular and systematic solicitation of business -- compliance with chapter

Section
16-11-107

Secretary of state as process agent for unlicensed person doing business in state

Section
16-11-108

Service of process

Section
16-11-109

reserved

Section
16-11-110

Repealed

Section
16-11-111

Cigarette, tobacco products, and moist snuff sales tax -- exemption for sale to tribal member

Section
16-11-112

Tax on ultimate consumer

Section
16-11-113

Tax insignia

Section
16-11-114

Insignia discount

Section
16-11-115

Tax meter machine -- tax stamp-applying machine -- purchase of stamps

Section
16-11-116

Resale of insignia prohibited -- rebate

Section
16-11-117

When payment for insignia due

Section
16-11-118

Records of wholesalers, subjobbers, tobacco product vendors, and retailers

Section
16-11-119

Disposition of taxes -- statutory appropriation

Section
16-11-120

Tobacco product licenses

Section
16-11-121

Vending machines not places of business

Section
16-11-122

License fees -- renewal

Section
16-11-123

Display of license

Section
16-11-124

Disposition of license fees

Section
16-11-125

Licensure as both wholesaler and retailer allowed

Section
16-11-126

Joint and several liability

Section
16-11-127

reserved

Section
16-11-128

Tobacco product sales reporting requirements

Section
16-11-129

Enforcement

Section
16-11-130

reserved

Section
16-11-131

Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized

Section
16-11-132

Unlawful to sell tobacco products without valid license -- exceptions

Section
16-11-133

Sale and use of cigarettes without insignia unlawful

Section
16-11-134

Forged license stamp or insignia

Section
16-11-135. through 16-11-140

reserved

Section
16-11-141

Powers of arrest -- search and seizure

Section
16-11-142

Duties of county attorneys and peace officers

Section
16-11-143

Penalty and interest for unpaid tobacco product tax

Section
16-11-144

Revocation or suspension of license

Section
16-11-145

Place where violations committed considered public nuisance

Section
16-11-146

Penalty for forged license stamp or insignia

Section
16-11-147

Seizure and forfeiture of property used in transporting contraband

Section
16-11-148

Penalties and other remedies

Section
16-11-149

Hearings before department

Section
16-11-150

Appeal to district court

Section
16-11-151. through 16-11-154

reserved

Section
16-11-155

Definitions

Section
16-11-156

Stamps affixed on cigarettes -- exception

Section
16-11-157

Repealed

Section
16-11-158

Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband

Section
16-11-159

Forfeiture of contraband and property used in transporting contraband