16-12-317. Use of local-option marijuana excise tax revenue. Unless otherwise restricted, a county or municipality may appropriate and expend revenue derived from a local-option marijuana excise tax for any activity, undertaking, or administrative service that the municipality is authorized by law to perform, including costs resulting from the imposition of the tax or due to administrative burdens imposed on the municipality as a result of licensing or regulatory requirements imposed in this chapter.
History: En. Sec. 98, 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