Montana Code Annotated
Title 16. Alcohol, Tobacco, and Marijuana
Chapter 11. Taxation of Tobacco Products

16-11-106. Regular and systematic solicitation of business -- compliance with chapter - 16-11-106. Regular and systematic solicitation of business -- compliance with...

16-11-107. Secretary of state as process agent for unlicensed person doing business in state - 16-11-107. Secretary of state as process agent for unlicensed person...

16-11-108. Service of process - 16-11-108. Service of process. (1) Service of process pursuant to...

16-11-109. reserved - 16-11-109 reserved.

16-11-110. Repealed - 16-11-110. Repealed. Sec. 2, Ch. 27, L. 2015. History: En....

16-11-111. Cigarette, tobacco products, and moist snuff sales tax -- exemption for sale to tribal member - 16-11-111. Cigarette, tobacco products, and moist snuff sales tax --...

16-11-112. Tax on ultimate consumer - 16-11-112. Tax on ultimate consumer. All taxes paid pursuant to...

16-11-113. Tax insignia - 16-11-113. Tax insignia. (1) Except as provided in this section,...

16-11-114. Insignia discount - 16-11-114. Insignia discount. (1) Each licensed wholesaler is entitled to...

16-11-115. Tax meter machine -- tax stamp-applying machine -- purchase of stamps - 16-11-115. Tax meter machine -- tax stamp-applying machine -- purchase...

16-11-116. Resale of insignia prohibited -- rebate - 16-11-116. Resale of insignia prohibited -- rebate. A wholesaler may...

16-11-117. When payment for insignia due - 16-11-117. When payment for insignia due. The department may permit...

16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers - 16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers....

16-11-119. Disposition of taxes -- statutory appropriation - 16-11-119. Disposition of taxes -- statutory appropriation. (1) A sum...

16-11-120. Tobacco product licenses - 16-11-120. Tobacco product licenses. Every wholesaler, subjobber, retailer, or tobacco...

16-11-121. Vending machines not places of business - 16-11-121. Vending machines not places of business. Cigarette vending machines...

16-11-122. License fees -- renewal - 16-11-122. License fees -- renewal. (1) Each application for a...

16-11-123. Display of license - 16-11-123. Display of license. (1) Each license shall be prominently...

16-11-124. Disposition of license fees - 16-11-124. Disposition of license fees. (1) All license fees collected...

16-11-125. Licensure as both wholesaler and retailer allowed - 16-11-125. Licensure as both wholesaler and retailer allowed. This chapter...

16-11-126. Joint and several liability - 16-11-126. Joint and several liability. (1) An individual is individually...

16-11-127. reserved - 16-11-127 reserved.

16-11-128. Tobacco product sales reporting requirements - 16-11-128. Tobacco product sales reporting requirements. (1) Prior to delivering,...

16-11-129. Enforcement - 16-11-129. Enforcement. The attorney general, a designee of the attorney...

16-11-130. reserved - 16-11-130 reserved.

16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized - 16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices...

16-11-132. Unlawful to sell tobacco products without valid license -- exceptions - 16-11-132. Unlawful to sell tobacco products without valid license --...

16-11-133. Sale and use of cigarettes without insignia unlawful - 16-11-133. Sale and use of cigarettes without insignia unlawful. (1)...

16-11-134. Forged license stamp or insignia - 16-11-134. Forged license stamp or insignia. A person who makes,...

16-11-135. through 16-11-140 reserved - 16-11-135 through 16-11-140 reserved.

16-11-141. Powers of arrest -- search and seizure - 16-11-141. Powers of arrest -- search and seizure. (1) The...

16-11-142. Duties of county attorneys and peace officers - 16-11-142. Duties of county attorneys and peace officers. In the...

16-11-143. Penalty and interest for unpaid tobacco product tax - 16-11-143. Penalty and interest for unpaid tobacco product tax. (1)...

16-11-144. Revocation or suspension of license - 16-11-144. Revocation or suspension of license. (1) The department may...

16-11-145. Place where violations committed considered public nuisance - 16-11-145. Place where violations committed considered public nuisance. Each person...

16-11-146. Penalty for forged license stamp or insignia - 16-11-146. Penalty for forged license stamp or insignia. A person...

16-11-147. Seizure and forfeiture of property used in transporting contraband - 16-11-147. Seizure and forfeiture of property used in transporting contraband....

16-11-148. Penalties and other remedies - 16-11-148. Penalties and other remedies. (1) Unless otherwise provided, the...

16-11-149. Hearings before department - 16-11-149. Hearings before department. (1) A person aggrieved by any...

16-11-150. Appeal to district court - 16-11-150. Appeal to district court. Any person aggrieved by any...

16-11-151. through 16-11-154 reserved - 16-11-151 through 16-11-154 reserved.

16-11-155. Definitions - 16-11-155. Definitions. As used in 16-11-111, 16-11-155, 16-11-156, and 16-11-158,...

16-11-156. Stamps affixed on cigarettes -- exception - 16-11-156. Stamps affixed on cigarettes -- exception. Except for cigarettes...

16-11-157. Repealed - 16-11-157. Repealed. Sec. 35, Ch. 511, L. 2005. History: En....

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...

16-11-159. Forfeiture of contraband and property used in transporting contraband - 16-11-159. Forfeiture of contraband and property used in transporting contraband....

Part 2. Tax on Tobacco Products Other Than Cigarettes (Repealed)

16-11-201. Repealed - 16-11-201. Repealed. Sec. 35, Ch. 511, L. 2005. History: En....

16-11-202. Repealed - 16-11-202. Repealed. Sec. 35, Ch. 511, L. 2005. History: En....

16-11-203. Repealed - 16-11-203. Repealed. Sec. 35, Ch. 511, L. 2005. History: En....

16-11-204. Repealed - 16-11-204. Repealed. Sec. 35, Ch. 511, L. 2005. History: En....

16-11-205. Repealed - 16-11-205. Repealed. Sec. 35, Ch. 511, L. 2005. History: En....

16-11-206. Repealed - 16-11-206. Repealed. Sec. 35, Ch. 511, L. 2005. History: En....

Part 3. Youth Access to Tobacco Products Control Act

16-11-301. Short title - 16-11-301. Short title. This part may be cited as the...

16-11-302. Definitions - 16-11-302. Definitions. For the purposes of 16-11-301 through 16-11-308, the...

16-11-303. License for retail sale of tobacco products -- alternative nicotine products -- vapor products - 16-11-303. License for retail sale of tobacco products -- alternative...

16-11-304. Signs - 16-11-304. Signs. A retail seller of tobacco products, alternative nicotine...

16-11-305. Sale or distribution of tobacco products, alternative nicotine products, or vapor products to persons under 18 years of age prohibited - 16-11-305. Sale or distribution of tobacco products, alternative nicotine products,...

16-11-306. Sales of tobacco, alternative nicotine products, or vapor products through vending machines restricted - 16-11-306. Sales of tobacco, alternative nicotine products, or vapor products...

16-11-307. Distribution of tobacco products in other than sealed packages prohibited -- minimum package size - 16-11-307. Distribution of tobacco products in other than sealed packages...

16-11-308. Civil penalties -- license suspension -- tobacco education fee - 16-11-308. Civil penalties -- license suspension -- tobacco education fee....

16-11-309. Inspection and notification of violation required - 16-11-309. Inspection and notification of violation required. (1) The department...

16-11-310. Minors not liable for possession or attempt to purchase - 16-11-310. Minors not liable for possession or attempt to purchase....

16-11-311. Local regulations - 16-11-311. Local regulations. A local government may by ordinance adopt...

16-11-312. Rulemaking authority - 16-11-312. Rulemaking authority. The department of revenue may adopt rules...

16-11-313. Alternative nicotine products and vapor products -- local ordinance or resolution -- prohibition - 16-11-313. Alternative nicotine products and vapor products -- local ordinance...

Part 4. Tobacco Products Reserve Fund -- Administration

16-11-401. Findings and purpose - 16-11-401. Findings and purpose. (1) Cigarette smoking presents serious public...

16-11-402. Definitions - 16-11-402. Definitions. (1) "Adjusted for inflation" means increased in accordance...

16-11-403. Requirements - 16-11-403. Requirements. Any tobacco product manufacturer selling cigarettes to consumers...

16-11-404. Attorney fees and costs - 16-11-404. Attorney fees and costs. (1) In an action under...

Part 5. Tobacco Products Reserve Fund -- Enforcement

16-11-501. Findings and purpose - 16-11-501. Findings and purpose. The legislature finds that violations of...

16-11-502. Definitions - 16-11-502. Definitions. As used in this part, the following definitions...

16-11-503. Certifications - 16-11-503. Certifications. (1) Every tobacco product manufacturer whose cigarettes are...

16-11-504. Directory of cigarettes approved for stamping and sale - 16-11-504. Directory of cigarettes approved for stamping and sale. (1)...

16-11-505. Prohibition against stamping or sale of cigarettes not in directory - 16-11-505. Prohibition against stamping or sale of cigarettes not in...

16-11-506. Agent for service of process - 16-11-506. Agent for service of process. (1) Any nonresident or...

16-11-507. Reporting of information - 16-11-507. Reporting of information. (1) Not later than 20 calendar...

16-11-508. Escrow installments - 16-11-508. Escrow installments. To promote compliance with the provisions of...

16-11-509. Penalties and other remedies - 16-11-509. Penalties and other remedies. (1) In addition to any...

16-11-510. Contested case and judicial review of attorney general determinations - 16-11-510. Contested case and judicial review of attorney general determinations....

16-11-511. Rules - 16-11-511. Rules. The attorney general may adopt rules necessary to...

16-11-512. Construction - 16-11-512. Construction. If a court of competent jurisdiction finds that...

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Montana Code Annotated Title 16. Alcohol, Tobacco, and Marijuana Chapter 11. Taxation of Tobacco Products

Montana Code Annotated
Title 16. Alcohol, Tobacco, and Marijuana
Chapter 11. Taxation of Tobacco Products