Table of Contents TITLE 16. ALCOHOL, TOBACCO, AND MARIJUANA CHAPTER 1. ADMINISTRATION AND TAXATION OF ALCOHOL Part 4. Taxation of Alcoholic Beverages
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16-1-401 16-1-402 16-1-403 16-1-404 16-1-406 16-1-409 16-1-411 16-1-424

Mont. Code Ann. § 16-1-401

(2021)

Liquor excise tax

(1) Except as provided in subsection (3), the department shall collect at the time of the sale and delivery of any liquor as authorized under any provision of the laws of the state of Montana an excise tax at a rate that is the percent of the retail selling price determined in accordance with the following schedule based on all liquor sold and delivered in the state by a company that manufactured, distilled, rectified, bottled, or processed the liquor and sold the specified number of proof gallons of liquor nationwide in the calendar year preceding imposition of the tax pursuant to this section:

Official Annotations archive.org, 2021 edition
History:
En. Sec. 15, Ch. 84, L. 1937
Amd. Sec. 1, Ch. 41, L. 1939
Amd. Sec. 1, Ch. 180, L. 1957
Approved at referendum, Nov. 4, 1958
Sec. 4-417, R.C.M. 1947
Amd. and redes. 4-1-403 by Sec. 94, Ch. 387, L. 1975
R.C.M. 1947, 4-1-403
Amd. Sec. 1, Ch. 690, L. 1985
Amd. Sec. 21, Ch. 455, L. 1993
Amd. Sec. 24, Ch. 18, L. 1995
Amd. Sec. 19, Ch. 475, L. 2007 (SB 525 - Elliott, Jim (D) SD 7)
Amd. Sec. 1, Ch. 259, L. 2009 (HB 412 - Wiseman, Brady (D) HD 65)
Amd. Sec. 1, Ch. 277, L. 2011 (SB 389 - Van Dyk, Kendall (D) SD 25)
Source text on leg.mt.gov