16-12-309. Local government taxing authority -- specific delegation. As required by 7-1-112, 16-12-309 through 16-12-312, and 16-12-317 specifically delegate to the qualified electors of a county the power to authorize their county to impose a local-option marijuana excise tax within the corporate boundary of the county.
History: En. Sec. 94, Ch. 576, L. 2021.
Structure Montana Code Annotated
Title 16. Alcohol, Tobacco, and Marijuana
Chapter 12. Marijuana Regulation and Taxation
Part 3. Local Government and Law Enforcement Authority
16-12-302. Fraudulent representation -- penalties
16-12-303. Law enforcement authority
16-12-305. through 16-12-308 reserved
16-12-309. Local government taxing authority -- specific delegation
16-12-310. Limit on local-option marijuana excise tax rate -- goods subject to tax
16-12-311. Local government excise tax-- election required -- procedure -- notice