Montana Code Annotated
Title 16. Alcohol, Tobacco, and Marijuana
Chapter 1. Administration and Taxation of Alcohol

Part 1. General Provisions

16-1-101. Citation -- declaration of policy -- subject matters of regulation - 16-1-101. Citation -- declaration of policy -- subject matters of...

16-1-102. Policy as to sale of beer - 16-1-102. Policy as to sale of beer. It is the...

16-1-103. Policy as to retail sale of liquor - 16-1-103. Policy as to retail sale of liquor. It is...

16-1-104. Intent and construction of code - 16-1-104. Intent and construction of code. (1) The purpose and...

16-1-105. Divisions of code - 16-1-105. Divisions of code. This code is divided into six...

16-1-106. Definitions - 16-1-106. Definitions. As used in this code, the following definitions...

Part 2. Scope of Code and Exemptions

16-1-201. Acts not covered by code - 16-1-201. Acts not covered by code. (1) Nothing in this...

16-1-202. Preparations not subject to code - 16-1-202. Preparations not subject to code. (1) Subject to the...

16-1-203. Health professions exemption - 16-1-203. Health professions exemption. A physician, dentist, veterinarian, or pharmacist,...

16-1-204. Licensed hospital or health care facility - 16-1-204. Licensed hospital or health care facility. Any person in...

16-1-205. Local option - 16-1-205. Local option. The electors of a county may, by...

Part 3. Department of Revenue Powers, Duties, and Limitations

16-1-301. Administration of code - 16-1-301. Administration of code. The department shall have the powers...

16-1-302. Functions, powers, and duties of department - 16-1-302. Functions, powers, and duties of department. The department has...

16-1-303. Department rules - 16-1-303. Department rules. (1) The department and the department of...

16-1-304. Prohibited acts - 16-1-304. Prohibited acts. (1) An employee of the department involved...

16-1-305. Title to property and moneys -- administrative expenses - 16-1-305. Title to property and moneys -- administrative expenses. All...

16-1-306. Revenue to be paid to state treasurer - 16-1-306. Revenue to be paid to state treasurer. Except as...

Part 4. Taxation of Alcoholic Beverages

16-1-401. Liquor excise tax - 16-1-401. Liquor excise tax. (1) Except as provided in subsection...

16-1-402. Payment of excise tax by carriers - 16-1-402. Payment of excise tax by carriers. (1) Every airline...

16-1-403. Excise tax accounting methods -- report forms -- penalty and interest - 16-1-403. Excise tax accounting methods -- report forms -- penalty...

16-1-404. License tax on liquor -- amount -- distribution of proceeds - 16-1-404. License tax on liquor -- amount -- distribution of...

16-1-405. Repealed - 16-1-405. Repealed. Sec. 123, Ch. 2, L. 2009. History: En....

16-1-406. Taxes on beer - 16-1-406. Taxes on beer. (1) (a) A tax is imposed...

16-1-407. Repealed - 16-1-407. Repealed. Sec. 3, Ch. 172, L. 1987. History: En....

16-1-408. Repealed - 16-1-408. Repealed. Sec. 66, Ch. 422, L. 1997. History: En....

16-1-409. Failure to make beer tax returns -- penalties and interest - 16-1-409. Failure to make beer tax returns -- penalties and...

16-1-410. Repealed - 16-1-410. Repealed. Sec. 66, Ch. 422, L. 1997. History: En....

16-1-411. Tax on wine and hard cider -- penalty and interest - 16-1-411. Tax on wine and hard cider -- penalty and...

16-1-412. through 16-1-420 reserved - 16-1-412 through 16-1-420 reserved.

16-1-421. Terminated - 16-1-421. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992....

16-1-422. Terminated - 16-1-422. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992....

16-1-423. Terminated - 16-1-423. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992....

16-1-424. Distillery -- reporting -- tax payment -- penalties - 16-1-424. Distillery -- reporting -- tax payment -- penalties. (1)...