Montana Code Annotated
Part 1. Tax on Tobacco Products
16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized

16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized. (1) It is unlawful for a person to transport into, receive, carry, or move from place to place within this state, except in the course of interstate commerce, any tobacco products that do not comply with the requirements of this chapter.
(2) (a) When transporting unstamped cigarettes or roll-your-own tobacco, a person shall possess invoices or delivery tickets for the cigarettes or roll-your-own tobacco that show the name and address of the consignor or seller, the name of the consignee or purchaser, and the quantity and brands of the cigarettes or roll-your-own tobacco being transported.
(b) The cigarettes or roll-your-own tobacco transported are contraband and are subject to seizure, forfeiture, destruction, and sale as provided in 16-11-141, 16-11-147, 16-11-158, 16-11-159, 16-11-509, and this section if:
(i) there are no invoices or delivery tickets;
(ii) the name or address of the consignee or purchaser is falsified;
(iii) the consignee or purchaser is not authorized to possess unstamped cigarettes or roll-your-own tobacco; or
(iv) the cigarettes or roll-your-own tobacco are intended for sale in this state and are not on the directory.
(3) Transportation of cigarettes or roll-your-own tobacco from a point outside the state to a point in another state is not a violation of this section if the person transporting the unstamped cigarettes or cigarettes or roll-your-own tobacco that is not on the directory possesses adequate invoices or delivery tickets that give the name and address of the out-of-state consignor or seller and the out-of-state consignee or purchaser.
(4) If the department, its authorized agent, the department of justice, or a peace officer of the state has knowledge or reasonable grounds to believe that a vehicle is transporting tobacco products in violation of this chapter, the department, its agent, the department of justice, or a peace officer may stop and inspect the vehicle.
(5) When a person engaged in the business of selling tobacco products ships or causes to be shipped any tobacco products to any person in this state that are not in the tobacco product manufacturer's original container or wrapping, the container or wrapping must be plainly and visibly marked with the words "tobacco products".
(6) A person violating the provisions of this section is guilty of a misdemeanor and is subject to the penalties in 16-11-148.
History: En. Sec. 20, Ch. 140, L. 1969; amd. Sec. 216, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.21(part); amd. Sec. 2, Ch. 382, L. 1979; amd. Sec. 9, Ch. 352, L. 1993; amd. Sec. 21, Ch. 578, L. 1995; amd. Sec. 17, Ch. 511, L. 2005.

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