Montana Code Annotated
Part 1. Tax on Tobacco Products
16-11-155. Definitions

16-11-155. Definitions. As used in 16-11-111, 16-11-155, 16-11-156, and 16-11-158, the following definitions apply:
(1) "Indian reservation" means lands declared to be a reservation for an Indian tribe or tribes:
(a) by a treaty between the tribe and a territorial government, a state government, or the United States;
(b) through an act of the United States congress; or
(c) through an executive order of the United States.
(2) "Quota" means 150% of the national average individual consumption of cigarettes multiplied by the enrolled tribal member population of an Indian reservation on which the cigarette sales are made or any other formula or amount agreed to in a state-tribal cooperative agreement.
History: En. Sec. 1, Ch. 352, L. 1993; amd. Sec. 30, Ch. 511, L. 2005.

Structure Montana Code Annotated