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TITLE 15
CHAPTER 64
Part 1
Montana Code Annotated 2021
TITLE 15. TAXATION
CHAPTER 64. TAXATION OF DRUGS AND DRUG LICENSING
Part 1. General Provisions
15-64-101
Definitions
15-64-102
Tax on marijuana sales
15-64-103
Returns -- payment -- recordkeeping -- authority of department
15-64-104
Deficiency assessment -- penalty and interest -- statute of limitations
15-64-105
Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest
15-64-106
Authority to collect delinquent taxes
15-64-107
through 15-64-109 reserved
15-64-110
Refunds -- interest -- limitations
15-64-111
Information -- confidentiality -- agreements with another state
15-64-112
Department to make rules