15-64-101. Definitions. As used in this part, the following definitions apply:
(1) "Adult-use dispensary" has the meaning provided in 16-12-102.
(2) "Department" means the department of revenue provided for in 2-15-1301.
(3) "Dispensary" means an adult-use dispensary or a medical marijuana dispensary.
(4) "Licensee" means a licensee operating an adult-use dispensary or a medical marijuana dispensary.
(5) "Marijuana" has the meaning provided in 16-12-102.
(6) "Marijuana product" has the meaning provided in 16-12-102.
(7) "Medical marijuana dispensary" has the meaning provided in 16-12-102.
(8) "Person" means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed.
(9) "Purchaser" means a person to whom a sale of marijuana or a marijuana product is made.
(10) "Retail price" means the established price for which an adult-use dispensary or medical marijuana dispensary sells marijuana or a marijuana product to a purchaser before any discount or reduction.
(11) "Sale" or "sell" means any transfer of marijuana or marijuana products for consideration, exchange, barter, gift, offer for sale, or distribution in any manner or by any means.
History: En. Sec. 18, Ch. 408, L. 2017; amd. Sec. 29, Ch. 576, L. 2021.
Structure Montana Code Annotated
Chapter 64. Taxation of Drugs and Drug Licensing
15-64-102. Tax on marijuana sales
15-64-103. Returns -- payment -- recordkeeping -- authority of department
15-64-104. Deficiency assessment -- penalty and interest -- statute of limitations
15-64-106. Authority to collect delinquent taxes
15-64-107. through 15-64-109 reserved
15-64-110. Refunds -- interest -- limitations
15-64-111. Information -- confidentiality -- agreements with another state