reglab/housing_qa huggingface dataset:
MT Code § 16-11-143 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-143. Penalty and interest for unpaid tobacco product tax

  16-11-143. Penalty and interest for unpaid tobacco product tax. (1) If a person fails or refuses to pay the tobacco product tax required by this part when due, the department shall proceed to determine the tax due from the information that the department can obtain and shall assess the tax plus penalty and interest as provided in 15-1-216.   (2) In the case of any violation of this chapter, the department may sue, in the district where the department maintains its principal office, for the amount of the unpaid tobacco product tax, penalty, and costs, including reasonable expense of the department in effecting collection of the unpaid tax and penalty. When the court finds that the failure to pay the tax has been willful, the court shall, in addition, assess damages in treble the amount of the tax found to be due.   History: En. Secs. 15, 28, Ch. 140, L. 1969; amd. Secs. 213, 221, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.16, 84-5606.29; amd. Sec. 24, Ch. 578, L. 1995; amd. Sec. 50, Ch. 427, L. 1999; amd. Sec. 22, Ch. 511, L. 2005.
MT Code § 16-11-144 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-144. Revocation or suspension of license

  16-11-144. Revocation or suspension of license. (1) The department may revoke or suspend the license of any wholesaler, subjobber, tobacco product vendor, retailer, or person licensed under 16-11-303 for failure to comply with any provision of The Montana Cigarette Sales Act (Title 16, chapter 10), this chapter, or with any lawful rule of the department made pursuant to those laws.   (2) A person aggrieved by a revocation or suspension may apply to the department for a hearing, which must be open to the public. If the person is aggrieved by the decision of the department, the person may further appeal to the court.   (3) When a license has been revoked, a license may not be issued to the licensee for a period of 1 year after revocation. When a license has been suspended, the suspension may be for any period not to exceed 1 year.   (4) A person who sells tobacco products after the person's license has been revoked or suspended is guilty of a misdemeanor and is subject to the penalties in 16-11-148, and all tobacco products in the person's possession must be seized and forfeited to the state.   History: En. Sec. 7, Ch. 140, L. 1969; amd. Sec. 209, Ch. 516, L. 1973; amd. Sec. 4, Ch. 445, L. 1975; R.C.M. 1947, 84-5606.8; amd. Sec. 1, Ch. 439, L. 1995; amd. Sec. 25, Ch. 578, L. 1995; amd. Sec. 23, Ch. 511, L. 2005.
MT Code § 16-11-145 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-145. Place where violations committed considered public nuisance

  16-11-145. Place where violations committed considered public nuisance. Each person having possession or control of or who maintains a building or place where tobacco products are sold in violation of this chapter or who permits the tobacco products to be sold in violation of this chapter in any place or building possessed, controlled, or maintained by that person is guilty of maintaining and keeping a nuisance. The building or place so used, together with the personal property and fixtures used in connection with the building, is considered a nuisance. The person must be enjoined and the building or place, personal property, and fixtures abated as a nuisance at the instance of the state.   History: En. Sec. 18, Ch. 140, L. 1969; R.C.M. 1947, 84-5606.19; amd. Sec. 26, Ch. 578, L. 1995; amd. Sec. 24, Ch. 511, L. 2005.
MT Code § 16-11-146 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-146. Penalty for forged license stamp or insignia

  16-11-146. Penalty for forged license stamp or insignia. A person found guilty of forgery under 16-11-134 shall be punished by imprisonment in the state prison for not less than 1 year or more than 14 years. In addition, the department may impose the civil penalties in 16-11-148.   History: En. Sec. 6, Ch. 289, L. 1947; amd. Sec. 16, Initiative No. 54 (L. 1951, p. 781); amd. Sec. 1, Ch. 123, L. 1953; amd. Sec. 3, Ch. 18, L. 1957; amd. Sec. 7, Ch. 44, L. 1957; amd. Sec. 1, Ch. 222, L. 1957; amd. Sec. 1, Ch. 97, L. 1963; amd. Sec. 6, Ch. 270, L. 1963; amd. Sec. 5, Ch. 318, L. 1967; amd. Sec. 4, Ch. 222, L. 1971; R.C.M. 1947, 84-5606(part); amd. Sec. 25, Ch. 511, L. 2005.
MT Code § 16-11-147 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-147. Seizure and forfeiture of property used in transporting contraband

  16-11-147. Seizure and forfeiture of property used in transporting contraband. A motor vehicle, airplane, conveyance, vehicle, or other means of transportation in which contraband with a value of $1,000 or more is being unlawfully transported, together with the contraband and other equipment or personal property used in connection with and found in that transportation, is subject to seizure by the department of justice, its authorized agent, a sheriff or deputy, or any other peace officer and is subject to forfeiture as provided in 16-11-159.   History: En. Secs. 20, 21, Ch. 140, L. 1969; amd. Secs. 216, 217, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.21(part), 84-5606.22; amd. Sec. 254, Ch. 800, L. 1991; amd. Sec. 10, Ch. 352, L. 1993; amd. Sec. 22, Ch. 414, L. 1993; amd. Sec. 26, Ch. 511, L. 2005.
MT Code § 16-11-148 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-148. Penalties and other remedies

  16-11-148. Penalties and other remedies. (1) Unless otherwise provided, the purposeful, knowing, or negligent violation of any provision of this part constitutes a misdemeanor punishable by imprisonment for a term of up to 1 year or by a fine of up to $1,000, or both. For a first offense, if a violation of this part involves contraband the value of which does not exceed $1,000, the offense is punishable by a fine of not less than $100 or more than $500 or by imprisonment in the county jail for not less than 30 days or more than 6 months, or both. Second and subsequent purposeful, knowing, or negligent violations of any provision of this part constitute a felony punishable by imprisonment for a term exceeding 1 year or a fine not to exceed $50,000, or both.   (2) In addition to any other civil or criminal remedy provided by law, upon a determination that a license holder under this part has violated any section in this part or any rule adopted pursuant to this part, the license may be suspended or revoked in the manner provided in 16-11-144 in a proceeding brought by the department or the attorney general.   (3) (a) Except as provided in subsection (3)(b), in addition to the criminal penalties provided in subsection (1), the department or the department of justice may assess a person who violates any provision of this part a civil penalty of $250 for the first full or partial pack of contraband cigarettes and $10 for each additional full or partial pack of contraband cigarettes. For purposes of this definition of cigarette, 0.09 ounces of roll-your-own tobacco constitutes one individual cigarette. Each tax insignia affixed and each offer to sell, sale, or possession for sale of cigarettes in violation of this part constitutes a separate violation.   (b) A civil penalty may not be assessed to a person for a first violation of subsection (1) if the offense involves contraband with a value of $1,000 or less.   (4) The department or the department of justice shall determine the amount of the penalty provided in subsection (3) and notify the person who unlawfully possessed or transported the contraband cigarettes of the amount. The penalty is due and payable on the date of the notice. A penalty not paid when due is subject to interest at the rate of 10% a year.   History: En. Sec. 30, Ch. 140, L. 1969; amd. Sec. 223, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.31; amd. Sec. 27, Ch. 578, L. 1995; amd. Sec. 27, Ch. 511, L. 2005.
MT Code § 16-11-149 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-149. Hearings before department

  16-11-149. Hearings before department. (1) A person aggrieved by any action of the department or its authorized agents taken to enforce the tax provisions of this part, except for a revocation of a license pursuant to 16-11-144, may apply to the department, in writing, for a hearing or rehearing within 30 days after the action of the department or its authorized agents.  (2) The department shall promptly consider the application, set the application for hearing, and notify the applicant of the time and place fixed for the hearing or rehearing, which may be at its office or in the county of the applicant. After the hearing or rehearing, the department may make any further or other order on the grounds that it may consider proper and lawful and shall furnish a copy to the applicant.   (3) The department, on its own initiative, may order a contested case hearing on any matter concerned with licensing, as defined in 2-4-102, in connection with the administration of this part upon at least 10 days' notice in writing to the person or persons to be investigated.   (4) A person may appeal a final order of the department to the Montana tax appeal board as provided in 15-2-302.   History: En. Sec. 23, Ch. 140, L. 1969; amd. Sec. 111, Ch. 405, L. 1973; amd. Sec. 7, Ch. 155, L. 1977; R.C.M. 1947, 84-5606.24; amd. Sec. 23, Ch. 414, L. 1993; amd. Sec. 28, Ch. 578, L. 1995; amd. Sec. 28, Ch. 511, L. 2005; amd. Sec. 18, Ch. 44, L. 2007; amd. Sec. 6, Ch. 364, L. 2009; amd. Sec. 45, Ch. 142, L. 2021.
MT Code § 16-11-150 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-150. Appeal to district court

  16-11-150. Appeal to district court. Any person aggrieved by any action or decision of the department or the department of justice or a licensing decision of the department made under the provisions of this part may appeal to the district court in accordance with the Montana Administrative Procedure Act.   History: En. Sec. 24, Ch. 140, L. 1969; amd. Sec. 218, Ch. 516, L. 1973; amd. Sec. 8, Ch. 155, L. 1977; R.C.M. 1947, 84-5606.25; amd. Sec. 29, Ch. 511, L. 2005.
MT Code § 16-11-151 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-151. through 16-11-154 reserved

  16-11-151 through 16-11-154 reserved.
MT Code § 16-11-155 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-155. Definitions

  16-11-155. Definitions. As used in 16-11-111, 16-11-155, 16-11-156, and 16-11-158, the following definitions apply:   (1) "Indian reservation" means lands declared to be a reservation for an Indian tribe or tribes:   (a) by a treaty between the tribe and a territorial government, a state government, or the United States;   (b) through an act of the United States congress; or   (c) through an executive order of the United States.   (2) "Quota" means 150% of the national average individual consumption of cigarettes multiplied by the enrolled tribal member population of an Indian reservation on which the cigarette sales are made or any other formula or amount agreed to in a state-tribal cooperative agreement.   History: En. Sec. 1, Ch. 352, L. 1993; amd. Sec. 30, Ch. 511, L. 2005.
MT Code § 16-11-156 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-156. Stamps affixed on cigarettes -- exception

  16-11-156. Stamps affixed on cigarettes -- exception. Except for cigarettes sold on a military reservation, cigarettes sold in Montana must have a Montana cigarette tax stamp affixed prior to sale.   History: En. Sec. 2, Ch. 352, L. 1993.
MT Code § 16-11-157 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-157. Repealed

  16-11-157. Repealed. Sec. 35, Ch. 511, L. 2005.   History: En. Sec. 6, Ch. 352, L. 1993.
MT Code § 16-11-158 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-158. Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband

  16-11-158. Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband. (1) When property is forfeited under 16-11-159, the department may:   (a) retain the property or any part of the property for official use or, upon application by a law enforcement agency of this state, another state, the District of Columbia, or the United States, for the exclusive use of enforcing the provisions of this chapter or the laws of another state, the District of Columbia, or the United States; or   (b) after advertising, sell the property, other than contraband, at public auction to the highest bidder.   (2) The proceeds of a sale under this section must be applied first to paying the expenses of any investigation leading to the seizure of the property, including costs incurred by a local, state, tribal, or federal law enforcement agency, and of the forfeiture and sale proceedings, including the expenses of seizure, maintenance, custody, and court costs. The balance of the proceeds, less an amount that is based on the value of the property seized on an Indian reservation and that is allocated to a tribe pursuant to a state-tribal cooperative agreement, must be deposited in the state general fund.   (3) Contraband forfeited under 16-11-159 must be destroyed.   History: En. Sec. 7, Ch. 352, L. 1993; amd. Sec. 31, Ch. 511, L. 2005.
MT Code § 16-11-159 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-159. Forfeiture of contraband and property used in transporting contraband

  16-11-159. Forfeiture of contraband and property used in transporting contraband. (1) Upon the seizure of any contraband and within 10 working days after seizure of any equipment or property, the officer making the seizure shall:   (a) deliver an inventory of the property or contraband seized to the person from whom the seizure was made or to any other person having a right or interest in the seized property or contraband, if known; and   (b) file a copy of the inventory with the department if the tobacco product is contraband under part 1 of this chapter or with the department of justice if the tobacco product is contraband under parts 4 or 5 of this chapter.   (2) If a person other than the person from whom the property or contraband was seized, as described in subsection (1), does not notify the department that issued the notice of a written claim of ownership or right of possession of the items seized within 15 days of the date of the inventory required in subsection (1), the seized property or contraband is considered forfeited.   (3) If a person notifies the appropriate department in writing of a claim of ownership or right of possession of the items seized within 15 days of the date of inventory required in subsection (1), the person is entitled to a hearing on the claim or right. The hearing must be held before the issuing department's director or the director's designee, in accordance with the Montana Administrative Procedure Act. If the aggregate value of the seized property or contraband is more than $500, a person seeking the return of the property or contraband may, in lieu of requesting a hearing, bring an action in the district court of the county in which the property or contraband was seized.   (4) All property and contraband forfeited must be disposed of as provided in 16-11-158.   History: En. Sec. 6, Ch. 511, L. 2005.
MT Code § 16-11-201 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 2. Tax on Tobacco Products Other Than Cigarettes (Repealed)|16-11-201. Repealed

  16-11-201. Repealed. Sec. 35, Ch. 511, L. 2005.   History: En. Sec. 1, Ch. 12, Ex. L. 1969; amd. Sec. 252, Ch. 516, L. 1973; R.C.M. 1947, 84-6801(4) thru (6); amd. Sec. 29, Ch. 578, L. 1995; amd. Sec. 52, Ch. 544, L. 2003.
MT Code § 16-11-202 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 2. Tax on Tobacco Products Other Than Cigarettes (Repealed)|16-11-202. Repealed

  16-11-202. Repealed. Sec. 35, Ch. 511, L. 2005.   History: En. Sec. 2, Ch. 12, Ex. L. 1969; R.C.M. 1947, 84-6802; amd. Sec. 27, Ch. 15, Sp. L. July 1992; amd. Sec. 30, Ch. 578, L. 1995; amd. Sec. 53, Ch. 544, L. 2003; amd. Sec. 5, I.M. No. 149, approved Nov. 2, 2004.
MT Code § 16-11-203 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 2. Tax on Tobacco Products Other Than Cigarettes (Repealed)|16-11-203. Repealed

  16-11-203. Repealed. Sec. 35, Ch. 511, L. 2005.   History: En. Sec. 3, Ch. 12, Ex. L. 1969; R.C.M. 1947, 84-6803; amd. Sec. 31, Ch. 578, L. 1995; amd. Sec. 51, Ch. 427, L. 1999.
MT Code § 16-11-204 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 2. Tax on Tobacco Products Other Than Cigarettes (Repealed)|16-11-204. Repealed

  16-11-204. Repealed. Sec. 35, Ch. 511, L. 2005.   History: En. Sec. 4, Ch. 12, Ex. L. 1969; R.C.M. 1947, 84-6804; amd. Sec. 32, Ch. 578, L. 1995.
MT Code § 16-11-205 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 2. Tax on Tobacco Products Other Than Cigarettes (Repealed)|16-11-205. Repealed

  16-11-205. Repealed. Sec. 35, Ch. 511, L. 2005.   History: En. Sec. 5, Ch. 12, Ex. L. 1969; R.C.M. 1947, 84-6805.
MT Code § 16-11-206 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 2. Tax on Tobacco Products Other Than Cigarettes (Repealed)|16-11-206. Repealed

  16-11-206. Repealed. Sec. 35, Ch. 511, L. 2005.   History: En. Sec. 6, Ch. 12, Ex. L. 1969; amd. Sec. 253, Ch. 516, L. 1973; R.C.M. 1947, 84-6806; amd. Sec. 8, Ch. 281, L. 1983; amd. Sec. 30, Ch. 455, L. 1993; amd. Sec. 30, Ch. 18, L. 1995; amd. Sec. 18, Ch. 422, L. 1997; amd. Sec. 54, Ch. 544, L. 2003; amd. Sec. 6, I.M. No. 149, approved Nov. 2, 2004.
MT Code § 16-11-301 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 3. Youth Access to Tobacco Products Control Act|16-11-301. Short title

  16-11-301. Short title. This part may be cited as the "Youth Access to Tobacco Products Control Act".   History: En. Sec. 1, Ch. 569, L. 1993.
MT Code § 16-11-302 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 3. Youth Access to Tobacco Products Control Act|16-11-302. Definitions

  16-11-302. Definitions. For the purposes of 16-11-301 through 16-11-308, the following definitions apply:   (1) (a) "Alternative nicotine product" means any manufactured noncombustible product containing nicotine derived from tobacco that is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means.   (b) The term does not include a tobacco product, a vapor product, or a product regulated as a drug or device by the United States food and drug administration under Chapter V of the Federal Food, Drug, and Cosmetic Act.   (2) "Distribute" means:   (a) to give, deliver, sample, or sell;   (b) to offer to give, deliver, sample, or sell; or   (c) to cause or hire another person to give, deliver, sample, or sell or offer to give, deliver, sample, or sell.   (3) "Health warning" means a tobacco product label required by federal law and intended to alert users of the product to the health risks associated with tobacco use. The term includes warning labels required under the Federal Cigarette Labeling and Advertising Act and the Comprehensive Smokeless Tobacco Health Education Act of 1986.   (4) "License" means a retail tobacco product sales license.   (5) "Person" means a natural person, company, corporation, firm, partnership, organization, or other legal entity.   (6) (a) "Tobacco product" means a substance intended for human consumption that contains tobacco. The term includes cigarettes, cigars, snuff, smoking tobacco, and smokeless tobacco.   (b) The term does not include an alternative nicotine product, a vapor product, or a product regulated as a drug or device by the United States food and drug administration under Chapter V of the Federal Food, Drug, and Cosmetic Act.   (7) (a) "Vapor product" means a noncombustible product that may contain nicotine and that uses a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, to produce vapor from a solution or other substance. The term includes an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and a vapor cartridge or other container that may contain nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.   (b) The term does not include a product regulated as a drug or device by the United States food and drug administration under Chapter V of the Federal Food, Drug, and Cosmetic Act.   History: En. Sec. 2, Ch. 569, L. 1993; amd. Sec. 2, Ch. 337, L. 2015.
MT Code § 16-11-303 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 3. Youth Access to Tobacco Products Control Act|16-11-303. License for retail sale of tobacco products -- alternative nicotine products -- vapor products

  16-11-303. License for retail sale of tobacco products -- alternative nicotine products -- vapor products. (1) A person may not sell tobacco products, alternative nicotine products, or vapor products at retail, whether over the counter, by vending machine, or otherwise, without a license obtained from the department of revenue.   (2) A license for the retail sale of tobacco products, alternative nicotine products, or vapor products may be obtained from the department of revenue.   (3) The fee collected by the department must be deposited in the general fund.   History: En. Sec. 3, Ch. 569, L. 1993; amd. Sec. 3, Ch. 337, L. 2015.
MT Code § 16-11-304 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 3. Youth Access to Tobacco Products Control Act|16-11-304. Signs

  16-11-304. Signs. A retail seller of tobacco products, alternative nicotine products, or vapor products shall conspicuously display, at each place on the premises at which tobacco products, alternative nicotine products, or vapor products are displayed and sold, a sign that is to be provided without charge by the department of revenue that states: "Montana law prohibits the sale of tobacco products, alternative nicotine products, and vapor products to persons under 18 years of age."   History: En. Sec. 4, Ch. 569, L. 1993; amd. Sec. 2, Ch. 439, L. 1995; amd. Sec. 4, Ch. 337, L. 2015.