15-64-112. Department to make rules. The department of revenue shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of marijuana and marijuana products.
History: En. Sec. 26, Ch. 408, L. 2017; amd. Sec. 36, 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