Montana Code Annotated (2007)
Table of Contents / TITLE 16. ALCOHOL AND TOBACCO / CHAPTER 11. TAXATION OF TOBACCO PRODUCTS
Part 1. Tax on Tobacco Products
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
16-11-101 - Legislative intent
16-11-102 - Definitions
16-11-103 - Powers of department
16-11-104 - Carriers to report shipments -- penalties
16-11-105 - Rulemaking authority of department of justice
16-11-106 - Regular and systematic solicitation of business -- compliance with chapter
16-11-107 - Secretary of state as process agent for unlicensed person doing business in state
16-11-108 - Service of process
16-11-110 - Signature alternatives for electronically filed returns
16-11-111 - Cigarette, tobacco products, and moist snuff sales tax -- exemption for sale to tribal member
16-11-112 - Tax on ultimate consumer
16-11-113 - Tax insignia
16-11-114 - Insignia discount
16-11-115 - Tax meter machine -- tax stamp-applying machine -- purchase of stamps
16-11-116 - Resale of insignia prohibited -- rebate
16-11-117 - When payment for insignia due
16-11-118 - Records of wholesalers, subjobbers, tobacco product vendors, and retailers
16-11-119 - Disposition of taxes
16-11-120 - Tobacco product licenses
16-11-121 - Vending machines not places of business
16-11-122 - License fees -- renewal
16-11-123 - Display of license
16-11-124 - Disposition of license fees
16-11-125 - Licensure as both wholesaler and retailer allowed
16-11-126 - Joint and several liability
16-11-128 - Tobacco product sales reporting requirements
16-11-129 - Enforcement
16-11-131 - Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized
16-11-132 - Unlawful to sell tobacco products without valid license -- exceptions
16-11-133 - Sale and use of cigarettes without insignia unlawful
16-11-134 - Forged license stamp or insignia
16-11-141 - Powers of arrest -- search and seizure
16-11-142 - Duties of county attorneys and peace officers
16-11-143 - Penalty and interest for unpaid tobacco product tax
16-11-144 - Revocation or suspension of license
16-11-145 - Place where violations committed considered public nuisance
16-11-146 - Penalty for forged license stamp or insignia
16-11-147 - Seizure and forfeiture of property used in transporting contraband
16-11-148 - Penalties and other remedies
16-11-149 - Hearings before state tax appeal board
16-11-150 - Appeal to district court
16-11-155 - Definitions
16-11-156 - Stamps affixed on cigarettes -- exception
16-11-157 - Repealed
16-11-158 - Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband
16-11-159 - Forfeiture of contraband and property used in transporting contraband