reglab/housing_qa huggingface dataset:
MT Code § 16-11-118 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers

  16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers. (1) All wholesalers and subjobbers shall keep for 3 years all:   (a) invoices of tobacco products purchased, imported, or sold;   (b) all receipts issued and insignia purchased; and   (c) an accurate record of all sales of tobacco products, showing the name and address of each purchaser, the date of sale, the quantity of each kind sold, the name of any carrier, the shipping point, and the destination.   (2) All retailers and tobacco product vendors shall keep for 3 years all invoices of tobacco products purchased and received, showing the date of each purchase, the brand purchased, the quantity of each brand purchased, and an accurate record of the total sales of tobacco products.   (3) A wholesaler, retailer, subjobber, or tobacco product vendor shall permit the department and the department of justice and their assistants, authorized agents, or representatives to examine all tobacco products, invoices, receipts, books, paper, memoranda, and records as may be necessary to determine compliance with this chapter.   (4) A person that violates the provisions of subsections (1) through (3) is subject to civil penalties as determined by the department of not less than $1,000 or more than $10,000.   History: En. Sec. 16, Ch. 140, L. 1969; amd. Sec. 214, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.17; amd. Sec. 6, Ch. 130, L. 1991; amd. Sec. 18, Ch. 414, L. 1993; amd. Sec. 19, Ch. 578, L. 1995; amd. Sec. 13, Ch. 511, L. 2005.
MT Code § 16-11-119 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-119. Disposition of taxes -- statutory appropriation

  16-11-119. Disposition of taxes -- statutory appropriation. (1) A sum equal to the amount necessary to purchase cigarette tax stamps must be deposited to or allocated from the state special revenue fund to the credit of the department from cigarette taxes collected under the provisions of 16-11-111, as provided in subsection (5) of this section.  (2) After the deposit or allocation in subsection (1), cigarette taxes collected under the provisions of 16-11-111 must, in accordance with the provisions of 17-2-124, be deposited as follows:   (a) 8.3% or $4 million, whichever is greater, in the state special revenue fund to the credit of the department of public health and human services for the operation and maintenance of state veterans' nursing homes;   (b) 2.6% in the major repair long-range building program account provided for in 17-7-221;   (c) 44% in the state special revenue fund to the credit of the health and medicaid initiatives account provided for in 53-6-1201; and   (d) the remainder to the state general fund.   (3) If money in the state special revenue fund for the operation and maintenance of state veterans' nursing homes exceeds $2 million at the end of the fiscal year, the excess must be transferred to the state general fund.   (4) The taxes collected on tobacco products other than cigarettes must in accordance with the provisions of 17-2-124 be deposited as follows:   (a) one-half in the state general fund; and   (b) one-half in the state special revenue fund account for health and medicaid initiatives provided for in 53-6-1201.   (5) Each fiscal year, a sum equal to the amount of money necessary to purchase cigarette tax stamps is statutorily appropriated, as provided in 17-7-502, from the state special revenue fund allocation in subsection (1) to the department for tax administration responsibilities.   History: En. Sec. 29, Ch. 140, L. 1969; amd. Sec. 5, Ch. 222, L. 1971; amd. Sec. 222, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.30(part); amd. Sec. 3, Ch. 267, L. 1981; amd. Sec. 7, Ch. 281, L. 1983; amd. Sec. 2, Ch. 608, L. 1983; amd. Sec. 2, Ch. 704, L. 1985; amd. Sec. 3, Ch. 681, L. 1989; amd. Sec. 1, Ch. 3, Sp. L. July 1992; amd. Sec. 26, Ch. 15, Sp. L. July 1992; amd. Sec. 29, Ch. 455, L. 1993; amd. Sec. 1, Ch. 548, L. 1993; amd. Sec. 29, Ch. 18, L. 1995; amd. Sec. 2, Ch. 456, L. 1995; amd. Sec. 54, Ch. 546, L. 1995; amd. Sec. 17, Ch. 422, L. 1997; amd. Sec. 51, Ch. 544, L. 2003; amd. Sec. 4, I.M. No. 149, approved Nov. 2, 2004; amd. Sec. 14, Ch. 511, L. 2005; amd. Sec. 24, Ch. 475, L. 2007; amd. Sec. 5, Ch. 461, L. 2009; amd. Sec. 9, Ch. 486, L. 2009; amd. Sec. 1, Ch. 324, L. 2011; amd. Sec. 2, Ch. 77, L. 2017; amd. Sec. 8, Ch. 469, L. 2019; amd. Sec. 1, Ch. 561, L. 2021.
MT Code § 16-11-120 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-120. Tobacco product licenses

  16-11-120. Tobacco product licenses. Every wholesaler, subjobber, retailer, or tobacco product vendor shall obtain a license from the department before engaging in the business of wholesaler, subjobber, retailer, or tobacco product vendor. A separate application and a separate license is required for each place of business owned, controlled, or operated by the wholesaler, subjobber, retailer, or tobacco product vendor within the state of Montana. Application forms must include the type and general description of applicant organizations, names of all known owners, and other pertinent information that the department may require by rule. The department shall comply with rules issued by the board of review established in 30-16-302 with respect to the form of electronic verification of information required or acceptable for licensing purposes.   History: En. Sec. 2, Ch. 140, L. 1969; amd. Sec. 206, Ch. 516, L. 1973; amd. Sec. 2, Ch. 445, L. 1975; R.C.M. 1947, 84-5606.3; amd. Sec. 2, Ch. 366, L. 1997; amd. Sec. 15, Ch. 511, L. 2005.
MT Code § 16-11-121 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-121. Vending machines not places of business

  16-11-121. Vending machines not places of business. Cigarette vending machines may not be considered as places of business per se, but a report of each machine must be made on forms prescribed by the department. The form must include the name and address of the cigarette vendor, the assigned location of each machine, with best machine identification available, type of business, and other information that the department may require for proper administration of this part.   History: En. Sec. 3, Ch. 140, L. 1969; amd. Sec. 207, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.4; amd. Sec. 20, Ch. 578, L. 1995.
MT Code § 16-11-122 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-122. License fees -- renewal

  16-11-122. License fees -- renewal. (1) Each application for a wholesaler's license or a tobacco product vendor's license must be accompanied by a fee of $50.  (2) Each application for a subjobber's license must be accompanied by a fee of $50.   (3) Each application for a retailer's license must be accompanied by a fee of $50.   (4) Each application for a license to sell either alternative nicotine products or vapor products must be accompanied by a fee of $20.   (5) The fees for the licenses in subsections (2) and (3) may be paid by credit card and may be discounted for payment processing charges paid by the department to a third party.   (6) These licenses must be renewed annually on or before the anniversary date established by rule by the board of review established in 30-16-302 and upon payment of the annual fee are effective for 1 year, without proration, and are not transferable.   History: En. Sec. 4, Ch. 140, L. 1969; amd. Sec. 3, Ch. 445, L. 1975; R.C.M. 1947, 84-5606.5(part); amd. Sec. 3, Ch. 366, L. 1997; amd. Sec. 16, Ch. 511, L. 2005; amd. Sec. 1, Ch. 337, L. 2015; amd. Sec. 3, Ch. 455, L. 2021.
MT Code § 16-11-123 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-123. Display of license

  16-11-123. Display of license. (1) Each license shall be prominently displayed on the licensed premises, and a separate license shall be displayed at each place of business owned, controlled, or operated by such wholesaler, subjobber, retailer, or cigarette vendor.   (2) Each cigarette vendor shall affix a license decal furnished by the department in a prominent position on each vending machine.   History: En. Sec. 4, Ch. 140, L. 1969; amd. Sec. 3, Ch. 445, L. 1975; R.C.M. 1947, 84-5606.5(part).
MT Code § 16-11-124 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-124. Disposition of license fees

  16-11-124. Disposition of license fees. (1) All license fees collected under the provisions of this part must be deposited with the state treasurer in the general fund.   (2) Each biennium, there must be appropriated to the department and the department of justice an amount justified and reasonable to operate the cigarette enforcement responsibilities of each department.   History: En. Sec. 5, Ch. 140, L. 1969; amd. Sec. 208, Ch. 516, L. 1973; amd. Sec. 6, Ch. 286, L. 1977; R.C.M. 1947, 84-5606.6(part); amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 1, Ch. 351, L. 1989; amd. Sec. 19, Ch. 414, L. 1993; amd. Sec. 1, Ch. 10, L. 2009.
MT Code § 16-11-125 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-125. Licensure as both wholesaler and retailer allowed

  16-11-125. Licensure as both wholesaler and retailer allowed. This chapter does not prevent a person from being licensed as both a wholesaler and a retailer.   History: En. Sec. 1, Ch. 578, L. 1995.
MT Code § 16-11-126 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-126. Joint and several liability

  16-11-126. Joint and several liability. (1) An individual is individually liable, jointly and severally, with and to the same extent as the business upon a determination that the individual possessed the responsibility on behalf of the business to comply or direct compliance with state law regarding sales of tobacco products if the individual is:   (a) a controlling person who directly or indirectly controls a business liable for a violation of the tax and directory requirements of this chapter; or   (b) a partner, officer, director, or person occupying a similar status or performing similar functions.   (2) For the purpose of determining liability for violations of the tax and directory requirements of this chapter, a member-managed limited liability company must be treated as a partnership with liability extending to each member who was a member at the time the violation occurred.   (3) For the purpose of determining personal liability for the failure to comply with the tax requirements of this chapter by a manager-managed limited liability company, the managers of the limited liability company are jointly and severally liable along with the limited liability company for all penalties owed.   (4) For determining personal liability for the failure to comply with the tax requirements of this chapter, the partners of the limited liability partnership are jointly and severally liable, along with the limited liability partnership, for any penalties and interest due.   History: En. Sec. 4, Ch. 511, L. 2005.
MT Code § 16-11-127 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-127. reserved

  16-11-127 reserved.
MT Code § 16-11-128 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-128. Tobacco product sales reporting requirements

  16-11-128. Tobacco product sales reporting requirements. (1) Prior to delivering, mailing, or shipping tobacco products into Montana to a person other than a licensed wholesaler or retailer, a person who accepts purchase orders for tobacco product sales shall file a statement with the department. The statement must set forth:   (a) the name, trade name, and address of the principal place of business of the seller, any other place of business of the seller, and the seller's domicile state; and   (b) all owners or controlling persons and every partner, officer, director, or person occupying a similar status or performing similar functions and their home addresses.   (2) By the 10th day of each calendar month, each person that has made a sale or delivered, mailed, or shipped tobacco products into this state or contracted with another party for delivery service in connection with a sale of tobacco products into this state made during the previous calendar month shall file a memorandum of sale or a copy of the sales invoice with the department. The memorandum or sales invoice must provide, for each delivery sale made during the previous calendar month:   (a) the name and address of the consumer to whom the sale was made;   (b) the brand or brands of the tobacco products that were sold; and   (c) the quantity of tobacco products that were sold.   (3) A person that satisfies the requirements of 15 U.S.C. 376 is considered to meet the requirements of this section.   (4) The department may seek an injunction to restrain the actual or threatened violation of this section and to compel the seller to comply with this section.   History: En. Sec. 5, Ch. 511, L. 2005.
MT Code § 16-11-129 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-129. Enforcement

  16-11-129. Enforcement. The attorney general, a designee of the attorney general, or any person who holds a permit under 26 U.S.C. 5713 may bring an action in the appropriate Montana district court to prevent or restrain violations of 16-11-128 by any person or by a principal of the person.   History: En. Sec. 34, Ch. 511, L. 2005.
MT Code § 16-11-130 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-130. reserved

  16-11-130 reserved.
MT Code § 16-11-131 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized

  16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized. (1) It is unlawful for a person to transport into, receive, carry, or move from place to place within this state, except in the course of interstate commerce, any tobacco products that do not comply with the requirements of this chapter.   (2) (a) When transporting unstamped cigarettes or roll-your-own tobacco, a person shall possess invoices or delivery tickets for the cigarettes or roll-your-own tobacco that show the name and address of the consignor or seller, the name of the consignee or purchaser, and the quantity and brands of the cigarettes or roll-your-own tobacco being transported.   (b) The cigarettes or roll-your-own tobacco transported are contraband and are subject to seizure, forfeiture, destruction, and sale as provided in 16-11-141, 16-11-147, 16-11-158, 16-11-159, 16-11-509, and this section if:   (i) there are no invoices or delivery tickets;   (ii) the name or address of the consignee or purchaser is falsified;   (iii) the consignee or purchaser is not authorized to possess unstamped cigarettes or roll-your-own tobacco; or   (iv) the cigarettes or roll-your-own tobacco are intended for sale in this state and are not on the directory.   (3) Transportation of cigarettes or roll-your-own tobacco from a point outside the state to a point in another state is not a violation of this section if the person transporting the unstamped cigarettes or cigarettes or roll-your-own tobacco that is not on the directory possesses adequate invoices or delivery tickets that give the name and address of the out-of-state consignor or seller and the out-of-state consignee or purchaser.   (4) If the department, its authorized agent, the department of justice, or a peace officer of the state has knowledge or reasonable grounds to believe that a vehicle is transporting tobacco products in violation of this chapter, the department, its agent, the department of justice, or a peace officer may stop and inspect the vehicle.   (5) When a person engaged in the business of selling tobacco products ships or causes to be shipped any tobacco products to any person in this state that are not in the tobacco product manufacturer's original container or wrapping, the container or wrapping must be plainly and visibly marked with the words "tobacco products".   (6) A person violating the provisions of this section is guilty of a misdemeanor and is subject to the penalties in 16-11-148.   History: En. Sec. 20, Ch. 140, L. 1969; amd. Sec. 216, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.21(part); amd. Sec. 2, Ch. 382, L. 1979; amd. Sec. 9, Ch. 352, L. 1993; amd. Sec. 21, Ch. 578, L. 1995; amd. Sec. 17, Ch. 511, L. 2005.
MT Code § 16-11-132 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-132. Unlawful to sell tobacco products without valid license -- exceptions

  16-11-132. Unlawful to sell tobacco products without valid license -- exceptions. (1) Unless approved by the department, a person may not sell, offer to sell, or possess with intent to sell any tobacco products, at wholesale or retail, unless the person's license is current and valid under the provisions of this part.   (2) A person may not sell, offer to sell, or possess with intent to sell any tobacco products, at wholesale or retail, to a resident or nonresident wholesaler, subjobber, tobacco product vendor, or retailer who is not licensed under this part or who is not licensed by the state in which the person sells, offers to sell, or intends to sell tobacco products. However, a wholesaler, subjobber, tobacco product vendor, or retailer licensed under the provisions of this chapter may sell cigarettes to any person, wholesaler, subjobber, tobacco product vendor, or retailer not licensed under this chapter if:   (a) the person, wholesaler, subjobber, tobacco product vendor, or retailer is exempt from state tobacco product taxation provisions;   (b) the person, wholesaler, subjobber, tobacco product vendor, or retailer furnishes documentary evidence of exemption from state tobacco product taxation provisions; and   (c) the person, wholesaler, subjobber, tobacco product vendor, or retailer signs a receipt of purchase for any tobacco products evidencing an exemption from state tobacco product taxation provisions.   (3) A person violating the provisions of this section shall be punished as provided in 16-11-148, and all tobacco products in the person's possession must be seized, forfeited, and destroyed pursuant to 16-11-147, 16-11-158, and 16-11-159.   History: En. Sec. 8, Ch. 140, L. 1969; amd. Sec. 1, Ch. 319, L. 1973; R.C.M. 1947, 84-5606.9; amd. Sec. 3, Ch. 382, L. 1979; amd. Sec. 22, Ch. 578, L. 1995; amd. Sec. 18, Ch. 511, L. 2005.
MT Code § 16-11-133 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-133. Sale and use of cigarettes without insignia unlawful

  16-11-133. Sale and use of cigarettes without insignia unlawful. (1) Unless approved by the department, a person who sells any package of cigarettes that does not bear the insignia required by this part and a person who uses or consumes a cigarette within this state, taken from a package that does not bear the required insignia, is guilty of a misdemeanor and is subject to the penalties in 16-11-148.   (2) This section may not be construed to prohibit a natural person from physically transporting into the state of Montana for the person's own personal consumption or use, a maximum of:   (a) 600 cigarettes that bear the tax insignia of another state; or   (b) 30 ounces of tobacco products, other than cigarettes, on which the tobacco taxes of another state have been paid.   History: En. Sec. 17, Ch. 140, L. 1969; amd. Sec. 12, Ch. 126, L. 1977; R.C.M. 1947, 84-5606.18; amd. Sec. 4, Ch. 382, L. 1979; amd. Sec. 23, Ch. 578, L. 1995; amd. Sec. 19, Ch. 511, L. 2005.
MT Code § 16-11-134 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-134. Forged license stamp or insignia

  16-11-134. Forged license stamp or insignia. A person who makes, alters, forges, or counterfeits any license stamp or insignia provided for in this law, who assists or is concerned in the creation of the stamp or insignia, or who has in the person's possession any altered, forged, counterfeit, or spurious stamp, license, or insignia with intent to defraud the state is guilty of forgery.   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. 210, Ch. 56, L. 2009.
MT Code § 16-11-135 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-135. through 16-11-140 reserved

  16-11-135 through 16-11-140 reserved.
MT Code § 16-11-141 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-141. Powers of arrest -- search and seizure

  16-11-141. Powers of arrest -- search and seizure. (1) The department of justice is a criminal justice agency. Designated agents of the department of justice have peace officer status and may arrest any person violating any provision of this chapter, enter a complaint before any court of competent jurisdiction, and lawfully search and seize and use as evidence contraband found in the possession of any person or in any place.   (2) Any investigator or peace officer who finds a tobacco product that the investigator or peace officer has reasonable cause to believe is contraband may seize and remove the contraband and the packages in which the contraband is kept. The contraband and all packages containing the contraband must, in addition to any other penalty prescribed by this chapter, be forfeited to the state of Montana as provided in 16-11-159 and destroyed as provided in 16-11-158.   History: En. Sec. 25, Ch. 140, L. 1969; amd. Sec. 112, Ch. 405, L. 1973; amd. Sec. 13, Ch. 126, L. 1977; R.C.M. 1947, 84-5606.26; amd. Sec. 20, Ch. 414, L. 1993; amd. Sec. 20, Ch. 511, L. 2005.
MT Code § 16-11-142 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 11. Taxation of Tobacco Products|Part 1. Tax on Tobacco Products|16-11-142. Duties of county attorneys and peace officers

  16-11-142. Duties of county attorneys and peace officers. In the enforcement of this chapter, the department of justice may call to its assistance and it is the duty of any county attorney or any peace officer in this state to assist the department of justice in the enforcement of this chapter.   History: En. Sec. 27, Ch. 140, L. 1969; amd. Sec. 220, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.28(part); amd. Sec. 21, Ch. 414, L. 1993; amd. Sec. 21, Ch. 511, L. 2005.