Montana Code Annotated 1995

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TITLE 16. ALCOHOL AND TOBACCO
CHAPTER 11. TAXATION OF TOBACCO PRODUCTS

Part 2. Tax on Tobacco Products Other Than Cigarettes

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16-11-201. Definitions.
16-11-202. Tax on sale of tobacco other than cigarettes -- imposed on retail consumer -- rate of tax.
16-11-203. Wholesaler to precollect tax.
16-11-204. Wholesaler's sale without tax prepayment a misdemeanor -- penalty.
16-11-205. Unlawful sales -- penalty.
16-11-206. Wholesaler's discount -- disposition of taxes.