Montana Code Annotated
Part 1. Tax on Tobacco Products
16-11-158. Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband

16-11-158. Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband. (1) When property is forfeited under 16-11-159, the department may:
(a) retain the property or any part of the property for official use or, upon application by a law enforcement agency of this state, another state, the District of Columbia, or the United States, for the exclusive use of enforcing the provisions of this chapter or the laws of another state, the District of Columbia, or the United States; or
(b) after advertising, sell the property, other than contraband, at public auction to the highest bidder.
(2) The proceeds of a sale under this section must be applied first to paying the expenses of any investigation leading to the seizure of the property, including costs incurred by a local, state, tribal, or federal law enforcement agency, and of the forfeiture and sale proceedings, including the expenses of seizure, maintenance, custody, and court costs. The balance of the proceeds, less an amount that is based on the value of the property seized on an Indian reservation and that is allocated to a tribe pursuant to a state-tribal cooperative agreement, must be deposited in the state general fund.
(3) Contraband forfeited under 16-11-159 must be destroyed.
History: En. Sec. 7, Ch. 352, L. 1993; amd. Sec. 31, 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 Repealed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