16-11-149. Hearings before department. (1) A person aggrieved by any action of the department or its authorized agents taken to enforce the tax provisions of this part, except for a revocation of a license pursuant to 16-11-144, may apply to the department, in writing, for a hearing or rehearing within 30 days after the action of the department or its authorized agents.
(2) The department shall promptly consider the application, set the application for hearing, and notify the applicant of the time and place fixed for the hearing or rehearing, which may be at its office or in the county of the applicant. After the hearing or rehearing, the department may make any further or other order on the grounds that it may consider proper and lawful and shall furnish a copy to the applicant.
(3) The department, on its own initiative, may order a contested case hearing on any matter concerned with licensing, as defined in 2-4-102, in connection with the administration of this part upon at least 10 days' notice in writing to the person or persons to be investigated.
(4) A person may appeal a final order of the department to the Montana tax appeal board as provided in 15-2-302.
History: En. Sec. 23, Ch. 140, L. 1969; amd. Sec. 111, Ch. 405, L. 1973; amd. Sec. 7, Ch. 155, L. 1977; R.C.M. 1947, 84-5606.24; amd. Sec. 23, Ch. 414, L. 1993; amd. Sec. 28, Ch. 578, L. 1995; amd. Sec. 28, Ch. 511, L. 2005; amd. Sec. 18, Ch. 44, L. 2007; amd. Sec. 6, Ch. 364, L. 2009; amd. Sec. 45, Ch. 142, L. 2021.
Structure Montana Code Annotated
Title 16. Alcohol, Tobacco, and Marijuana
Chapter 11. Taxation of Tobacco Products
Part 1. Tax on Tobacco Products
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
16-11-112. Tax on ultimate consumer
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
16-11-124. Disposition of license fees
16-11-125. Licensure as both wholesaler and retailer allowed
16-11-126. Joint and several liability
16-11-128. Tobacco product sales reporting requirements
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
16-11-156. Stamps affixed on cigarettes -- exception
16-11-159. Forfeiture of contraband and property used in transporting contraband