Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 64. TAXATION OF DRUGS AND DRUG LICENSING

Part 10. Opioid Seller License Tax

License Requirements -- Rulemaking

15-64-1002. License requirements -- rulemaking. (1) (a) Except as provided in subsection (1)(b), a person engaging in the initial sale of opioids in the state shall first obtain a license from the department and pay the annual license fee of $500. The license is valid from January 1 through December 31 each year. If a license is obtained after January 1 in any year, the license is valid from the date the license is obtained through December 31 of that year.

(b) A retail pharmacy is not required to obtain the license provided for in this subsection (1).

(2) The department shall maintain on its website a current list of approved licensed opioid sellers eligible to sell opioids in the state.

(3) The annual license fee revenue must be deposited in the treatment court support account provided for in 46-1-1115.

(4) The department may adopt rules to administer and enforce the provisions of this part.

History: En. Sec. 2, Ch. 413, L. 2019.