Montana Code Annotated
Part 1. Tax on Tobacco Products
16-11-122. License fees -- renewal

16-11-122. License fees -- renewal. (1) Each application for a wholesaler's license or a tobacco product vendor's license must be accompanied by a fee of $50.
(2) Each application for a subjobber's license must be accompanied by a fee of $50.
(3) Each application for a retailer's license must be accompanied by a fee of $50.
(4) Each application for a license to sell either alternative nicotine products or vapor products must be accompanied by a fee of $20.
(5) The fees for the licenses in subsections (2) and (3) may be paid by credit card and may be discounted for payment processing charges paid by the department to a third party.
(6) These licenses must be renewed annually on or before the anniversary date established by rule by the board of review established in 30-16-302 and upon payment of the annual fee are effective for 1 year, without proration, and are not transferable.
History: En. Sec. 4, Ch. 140, L. 1969; amd. Sec. 3, Ch. 445, L. 1975; R.C.M. 1947, 84-5606.5(part); amd. Sec. 3, Ch. 366, L. 1997; amd. Sec. 16, Ch. 511, L. 2005; amd. Sec. 1, Ch. 337, L. 2015; amd. Sec. 3, Ch. 455, L. 2021.

Structure Montana Code Annotated

Montana Code Annotated

Title 16. Alcohol, Tobacco, and Marijuana

Chapter 11. Taxation of Tobacco Products

Part 1. Tax on Tobacco Products

16-11-101. Legislative intent

16-11-102. Definitions

16-11-103. Powers of department

16-11-104. Carriers to report shipments -- penalties

16-11-105. Rulemaking authority of department of justice

16-11-106. Regular and systematic solicitation of business -- compliance with chapter

16-11-107. Secretary of state as process agent for unlicensed person doing business in state

16-11-108. Service of process

16-11-109. reserved

16-11-110. Repealed

16-11-111. Cigarette, tobacco products, and moist snuff sales tax -- exemption for sale to tribal member

16-11-112. Tax on ultimate consumer

16-11-113. Tax insignia

16-11-114. Insignia discount

16-11-115. Tax meter machine -- tax stamp-applying machine -- purchase of stamps

16-11-116. Resale of insignia prohibited -- rebate

16-11-117. When payment for insignia due

16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers

16-11-119. Disposition of taxes -- statutory appropriation

16-11-120. Tobacco product licenses

16-11-121. Vending machines not places of business

16-11-122. License fees -- renewal

16-11-123. Display of license

16-11-124. Disposition of license fees

16-11-125. Licensure as both wholesaler and retailer allowed

16-11-126. Joint and several liability

16-11-127. reserved

16-11-128. Tobacco product sales reporting requirements

16-11-129. Enforcement

16-11-130. reserved

16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized

16-11-132. Unlawful to sell tobacco products without valid license -- exceptions

16-11-133. Sale and use of cigarettes without insignia unlawful

16-11-134. Forged license stamp or insignia

16-11-135. through 16-11-140 reserved

16-11-141. Powers of arrest -- search and seizure

16-11-142. Duties of county attorneys and peace officers

16-11-143. Penalty and interest for unpaid tobacco product tax

16-11-144. Revocation or suspension of license

16-11-145. Place where violations committed considered public nuisance

16-11-146. Penalty for forged license stamp or insignia

16-11-147. Seizure and forfeiture of property used in transporting contraband

16-11-148. Penalties and other remedies

16-11-149. Hearings before department

16-11-150. Appeal to district court

16-11-151. through 16-11-154 reserved

16-11-155. Definitions

16-11-156. Stamps affixed on cigarettes -- exception

16-11-157. Repealed

16-11-158. Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband

16-11-159. Forfeiture of contraband and property used in transporting contraband