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TITLE 16
CHAPTER 11
Part 1
Montana Code Annotated 2021
TITLE 16. ALCOHOL, TOBACCO, AND MARIJUANA
CHAPTER 11. TAXATION OF TOBACCO PRODUCTS
Part 1. Tax on Tobacco Products
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
16-11-109
reserved
16-11-110
Repealed
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 -- statutory appropriation
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
16-11-127
reserved
16-11-128
Tobacco product sales reporting requirements
16-11-129
Enforcement
16-11-130
reserved
16-11-131
Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized
16-11-132
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
16-11-135
through 16-11-140 reserved
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 department
16-11-150
Appeal to district court
16-11-151
through 16-11-154 reserved
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