Montana Code Annotated
Title 15. Taxation
Chapter 64. Taxation of Drugs and Drug Licensing

Part 1. General Provisions

15-64-101. Definitions - 15-64-101. Definitions. As used in this part, the following definitions...

15-64-102. Tax on marijuana sales - 15-64-102. Tax on marijuana sales. (1) For a medical marijuana...

15-64-103. Returns -- payment -- recordkeeping -- authority of department - 15-64-103. Returns -- payment -- recordkeeping -- authority of department....

15-64-104. Deficiency assessment -- penalty and interest -- statute of limitations - 15-64-104. Deficiency assessment -- penalty and interest -- statute of...

15-64-105. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest - 15-64-105. Procedure to compute tax in absence of statement --...

15-64-106. Authority to collect delinquent taxes - 15-64-106. Authority to collect delinquent taxes. (1) (a) The department...

15-64-107. through 15-64-109 reserved - 15-64-107 through 15-64-109 reserved.

15-64-110. Refunds -- interest -- limitations - 15-64-110. Refunds -- interest -- limitations. (1) A claim for...

15-64-111. Information -- confidentiality -- agreements with another state - 15-64-111. Information -- confidentiality -- agreements with another state. (1)...

15-64-112. Department to make rules - 15-64-112. Department to make rules. The department of revenue shall...

Part 10. Opioid Seller License Tax

15-64-1001. Definitions - 15-64-1001. Definitions. As used in this part, the following definitions...

15-64-1002. License requirements -- rulemaking - 15-64-1002. License requirements -- rulemaking. (1) (a) Except as provided...