reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 72. Electrical Generation Tax and Invasive Species Fee › Part 1. Electrical Generation Tax Reform Act › 15-72-117. Administration -- rules

15-72-117. Administration -- rules.
The department shall:
(1) administer and enforce the provisions of this part;
(2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and
(3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this part.
History: En. Sec. 14, Ch. 556, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 72. Electrical Generation Tax and Invasive Species Fee › Part 6. Invasive Species Fee › 15-72-601. Invasive species fee for hydroelectric facilities

15-72-601. Invasive species fee for hydroelectric facilities.
(1) In recognition of the threat that invasive species pose to Montana's hydroelectric power structures and systems, a hydroelectric facility shall pay a quarterly invasive species fee of $397.88 per megawatt of the facility's nameplate capacity authorized by the federal energy regulatory commission.
(2) Every hydroelectric facility subject to the fee in subsection (1) shall file on forms provided by the department and pay within 30 days after the end of each quarterly period. The quarterly periods end March 31, June 30, September 30, and December 31 of each year.
(3) If the fee is not paid on or before the due date, a penalty and interest must be assessed as provided in 15-1-216. The department may waive the penalty pursuant to 15-1-216.
(4) The department may audit the records and other documents of a hydroelectric facility to ensure that the proper fee is paid and collected pursuant to this section.
(5) A hydroelectric facility that funds protection, mitigation, and enhancement measures pursuant to a settlement approved by the federal energy regulatory commission may use any of those funds that are unobligated to pay, in whole or in part, the fee owed pursuant to subsection (1).
(6) Money collected pursuant to this section must be deposited in the invasive species account established in 80-7-1004.
(7) For the purposes of this section, "hydroelectric facility" means an operating facility located in Montana in a watercourse as that term is defined in 85-2-102 that produces electricity using water power and has more than 1.5 megawatts in nameplate capacity.
History: En. Sec. 2, Ch. 387, L. 2017; amd. Sec. 3, Ch. 356, L. 2019; amd. Sec. 1, Ch. 499, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 72. Electrical Generation Tax and Invasive Species Fee › Part 6. Invasive Species Fee › 15-72-602. Terminated

15-72-602. Terminated.
Sec. 21(3), Ch. 387, L. 2017.
History: En. Sec. 3, Ch. 387, L. 2017.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 1. General Provisions › 16-1-101. Citation -- declaration of policy -- subject matters of regulation

16-1-101. Citation -- declaration of policy -- subject matters of regulation.
(1) Chapters 1 through 4 and 6 of this title may be cited as the "Montana Alcoholic Beverage Code".
(2) It is the policy of the state of Montana to effectuate and ensure the entire control of the manufacture, sale, importation, and distribution of alcoholic beverages within the state subject to the authority of the state acting through the department.
(3) This code is an exercise of the police power of the state for the protection of the welfare, health, peace, morals, and safety of the people of the state and of the state's power under the 21st amendment to the United States constitution to control the transportation and importation of alcoholic beverages into the state. The overall purposes of this code under the 21st amendment to the United States constitution are to promote temperance, create orderly markets, and aid in the collection of taxes. The provisions of this code must be broadly construed to accomplish these purposes.
History: En. Sec. 1, Ch. 105, L. 1933; re-en. Sec. 2815.60, R.C.M. 1935; amd. Sec. 1, Ch. 165, L. 1951; Sec. 4-101, R.C.M. 1947; amd. and redes. 4-1-101 by Sec. 1, Ch. 387, L. 1975; R.C.M. 1947, 4-1-101; amd. Sec. 1, Ch. 68, L. 1987; amd. Sec. 1, Ch. 543, L. 2001; amd. Sec. 22, Ch. 130, L. 2005; amd. Sec. 1, Ch. 181, L. 2009.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 1. General Provisions › 16-1-102. Policy as to sale of beer

16-1-102. Policy as to sale of beer.
It is the policy of the state of Montana that the manufacture, transportation, distribution, sale, and possession of "beer", as that term is defined in this code, must be controlled and regulated as provided under this code. Unless defined as beer in 16-1-106(5)(a)(ii), beer, porter, ale, stout, and malt liquors containing more than 8.75% alcohol by volume and that are defined as "liquor" are subject to the regulations and controls provided for liquor.
History: En. Sec. 1, Ch. 106, L. 1933; re-en. Sec. 2815.10, R.C.M. 1935; amd. Sec. 1, Ch. 166, L. 1951; Sec. 4-301, R.C.M. 1947; amd. and redes. 4-1-102 by Sec. 45, Ch. 387, L. 1975; R.C.M. 1947, 4-1-102; amd. Sec. 1, Ch. 197, L. 2009.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 1. General Provisions › 16-1-103. Policy as to retail sale of liquor

16-1-103. Policy as to retail sale of liquor.
It is the policy of the state that it is necessary to further regulate and control the sale and distribution of alcoholic beverages within the state and to ensure that the department has complete regulatory control of the sale of liquor in this state. It is advisable and necessary, in addition to the operation of the agency liquor stores now provided by law, that the department be empowered and authorized to grant licenses to persons qualified under this code to sell liquor purchased by them at agency liquor stores at retail posted price in accordance with this code and under rules promulgated by the department and under its strict supervision and control and to provide severe penalty for the sale of liquor except by and in agency liquor stores and by persons licensed under this code. The restrictions, regulations, and provisions contained in this code are enacted by the legislature for the protection, health, welfare, and safety of the people of the state.
History: En. Preamble, Ch. 84, L. 1937; Sec. 4-401, R.C.M. 1947; amd. and redes. 4-1-103 by Sec. 78, Ch. 387, L. 1975; R.C.M. 1947, 4-1-103; amd. Sec. 1, Ch. 5, L. 1979; amd. Sec. 12, Ch. 530, L. 1995.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 1. General Provisions › 16-1-104. Intent and construction of code

16-1-104. Intent and construction of code.
(1) The purpose and intent of this code are to:
(a) establish a state licensing system to control the transportation and importation of alcoholic beverages into Montana and the manufacture, sale, transportation, and distribution of alcoholic beverages within the state of Montana; and
(b) prohibit transactions in alcoholic beverages within the state of Montana except under state control as specifically provided by this code.
(2) Every section and provision of this code must be construed according to subsection (1).
History: En. Sec. 99, Ch. 105, L. 1933; re-en. Sec. 2815.159, R.C.M. 1935; Sec. 4-233, R.C.M. 1947; amd. and redes. 4-1-104 by Sec. 42, Ch. 387, L. 1975; R.C.M. 1947, 4-1-104; amd. Sec. 2, Ch. 68, L. 1987; amd. Sec. 2, Ch. 543, L. 2001.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 1. General Provisions › 16-1-105. Divisions of code

16-1-105. Divisions of code.
This code is divided into six chapters. Chapter 1 relates to the authority of the department of revenue to administer this code and the powers and functions of the department. Chapter 2 relates to the establishment of agency liquor stores and the keeping and selling of liquors. Chapter 3 relates to the control of liquor, wine, and beer. Chapter 4 relates to license administration. Chapter 5, now repealed, related to identification cards. Chapter 6 relates to enforcement.
History: En. Sec. 3, Ch. 105, L. 1933; re-en. Sec. 2815.62, R.C.M. 1935; Sec. 4-103, R.C.M. 1947; amd. and redes. 4-1-105 by Sec. 2, Ch. 387, L. 1975; R.C.M. 1947, 4-1-105; amd. Sec. 3, Ch. 68, L. 1987; amd. Sec. 53, Ch. 370, L. 1987; amd. Sec. 13, Ch. 530, L. 1995.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 2. Scope of Code and Exemptions › 16-1-201. Acts not covered by code

16-1-201. Acts not covered by code.
(1) Nothing in this code prevents any brewer, distiller, or other person, licensed under the provisions of any statute of the United States of America for the manufacture of alcoholic beverages, from having or keeping alcoholic beverages in a place and in the manner authorized by or under any such statute.
(2) It is the policy of the state of Montana that the manufacture of alcoholic beverages, including the distillation, rectification, bottling, and processing as these terms are defined under the provisions of the laws of the United States, is authorized and permitted by any brewer, distiller, rectifier, or other person licensed under any provision of any statute of the United States of America in a place and in the manner authorized by or under any statute of the United States. The department may adopt rules that the department considers necessary with respect to the manufacture of alcoholic beverages. The rules may not be inconsistent with this code or with the statutes of the United States of America or regulations issued under the provisions of the Federal Alcohol Administration Act, 27 U.S.C. 201 through 212, inclusive, or regulations issued under the provisions of chapter 51 of the Internal Revenue Code.
(3) Nothing in this code prevents:
(a) the sale of liquor by any person to the department;
(b) the purchase, importation, and sale of liquor by the department for the purposes of and in accordance with this code.
History: En. Sec. 35, Ch. 105, L. 1933; re-en. Sec. 2815.94, R.C.M. 1935; amd. Sec. 1, Ch. 67, L. 1965; Sec. 4-140, R.C.M. 1947; amd. and redes. 4-1-202 by Sec. 14, Ch. 387, L. 1975; R.C.M. 1947, 4-1-202; amd. Sec. 5, Ch. 68, L. 1987; amd. Sec. 87, Ch. 42, L. 1997; amd. Sec. 2, Ch. 33, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 2. Scope of Code and Exemptions › 16-1-202. Preparations not subject to code

16-1-202. Preparations not subject to code.
(1) Subject to the provisions of this section, nothing in this code, by reason only that a preparation contains alcohol, prevents the manufacture, sale, purchase, or consumption of any:
(a) extract, essence, or tincture or other preparation containing alcohol that is prepared according to a formula of the United States Pharmacopoeia; or
(b) proprietary or patent medicine.
(2) The department, if of the opinion that any proprietary or patent medicine, extract, essence, tincture, or preparation that contains alcohol or any other preparation of a solid, semisolid, or liquid nature that contains alcohol can be used or that an extract from the substance can be used as a beverage or as the ingredient of a beverage, may prohibit the retail sale or the possession of the substance for retail sale within the state, except by an agency liquor store or by persons licensed by the department to keep and sell the substance by retail in accordance with this code and the regulations made under this code.
(3) The department shall notify the manufacturer or vendor of the proprietary or patent medicine, extract, essence, tincture, or preparation of the prohibition.
History: En. Sec. 36, Ch. 105, L. 1933; re-en. Sec. 2815.95, R.C.M. 1935; Sec. 4-141, R.C.M. 1947; amd. and redes. 4-1-203 by Sec. 15, Ch. 387, L. 1975; R.C.M. 1947, 4-1-203(part); amd. Sec. 88, Ch. 42, L. 1997; amd. Sec. 3, Ch. 33, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 2. Scope of Code and Exemptions › 16-1-203. Health professions exemption

16-1-203. Health professions exemption.
A physician, dentist, veterinarian, or pharmacist, acting within the scope of the individual's professional responsibility and license to practice, who prescribes, prepares, or administers alcohol or substances containing alcohol and sells or charges a fee does not violate the prohibitions of this code.
History: En. 4-1-204 by Sec. 111, Ch. 387, L. 1975; R.C.M. 1947, 4-1-204; amd. Sec. 186, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 2. Scope of Code and Exemptions › 16-1-204. Licensed hospital or health care facility

16-1-204. Licensed hospital or health care facility.
Any person in charge of an institution regularly conducted as a licensed hospital or health care facility may administer alcoholic beverages purchased by the person to any patient or inmate of the institution and may charge for the alcoholic beverages.
History: En. Sec. 34, Ch. 105, L. 1933; re-en. Sec. 2815.93, R.C.M. 1935; amd. Sec. 9, Ch. 154, L. 1965; Sec. 4-139, R.C.M. 1947; amd. and redes. 4-1-205 by Sec. 13, Ch. 387, L. 1975; R.C.M. 1947, 4-1-205(part); amd. Sec. 6, Ch. 68, L. 1987; amd. Sec. 187, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 2. Scope of Code and Exemptions › 16-1-205. Local option

16-1-205. Local option.
The electors of a county may, by approving an initiative as provided under 7-5-131 through 7-5-135 and 7-5-137, prohibit the sale and consumption of liquor or of all alcoholic beverages within the county. If the initiative is presented to the board of county commissioners, the board may not approve it but shall submit the proposal to the people as provided in 7-5-132.
History: En. 4-1-206 by Sec. 112, Ch. 387, L. 1975; R.C.M. 1947, 4-1-206; amd. Sec. 392, Ch. 571, L. 1979; amd. Sec. 13, Ch. 20, L. 1985; amd. Sec. 196, Ch. 49, L. 2015.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 3. Department of Revenue Powers, Duties, and Limitations › 16-1-301. Administration of code

16-1-301. Administration of code.
The department shall have the powers and duties to administer the Montana Alcoholic Beverage Code, including the general control, management, and supervision of all agency liquor stores.
History: En. Sec. 4, Ch. 105, L. 1933; re-en. Sec. 2815.63, R.C.M. 1935; amd. Sec. 1, Ch. 30, L. 1937; amd. Sec. 1, Ch. 243, L. 1947; amd. Sec. 1, Ch. 140, L. 1949; amd. Sec. 1, Ch. 183, L. 1951; Sec. 4-107, R.C.M. 1947; amd. and redes. 4-1-301 by Sec. 3, Ch. 387, L. 1975; R.C.M. 1947, 4-1-301; amd. Sec. 15, Ch. 530, L. 1995.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 3. Department of Revenue Powers, Duties, and Limitations › 16-1-302. Functions, powers, and duties of department

16-1-302. Functions, powers, and duties of department.
The department has the following functions, duties, and powers:
(1) to buy, import, have in its possession for sale, and sell liquors;
(2) to control the possession, sale, and delivery of liquors in accordance with the provisions of this code;
(3) to determine the municipalities where agency liquor stores are to be established throughout the state and the situation of the stores within these municipalities;
(4) to lease, furnish, and equip any building or land required to administer its duties under this code;
(5) to buy or lease plants and equipment necessary to administer its duties under this code;
(6) to employ the necessary employees required to administer this code and to dismiss them, assign them their title, and define their respective duties and powers and to contract with the department of justice for investigative services and to receive and process, but not grant or deny, applications or to contract for the services of experts and persons engaged in the practice of a profession, if appropriate. If the department contracts for the receipt and processing of an application by the department of justice, the application must state that it is to be filed with the department of justice.
(7) to determine the nature, form, and capacity of all packages to be used for containing alcoholic beverages kept or sold under this code;
(8) to grant and issue licenses and permits under this code;
(9) to place special restrictions and allowances on the use of a particular license, which must be endorsed on the face of the license, if the special restrictions and allowances are made pursuant to a hearing held in connection with the issuance of the license or if the special restrictions and allowances are agreed to by the licensee;
(10) without limiting or being limited by the foregoing, to do all things necessary to administer this code or rules.
History: En. Sec. 8, Ch. 105, L. 1933; re-en. Sec. 2815.67, R.C.M. 1935; amd. Sec. 3, Ch. 154, L. 1965; Sec. 4-112, R.C.M. 1947; amd. and redes. 4-1-302 by Sec. 5, Ch. 387, L. 1975; R.C.M. 1947, 4-1-302; amd. Sec. 6, Ch. 699, L. 1979; amd. Sec. 3, Ch. 156, L. 1991; amd. Sec. 2, Ch. 414, L. 1993; amd. Sec. 16, Ch. 530, L. 1995; amd. Sec. 3, Ch. 110, L. 2003; amd. Sec. 4, Ch. 33, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 3. Department of Revenue Powers, Duties, and Limitations › 16-1-305. Title to property and moneys -- administrative expenses

16-1-305. Title to property and moneys -- administrative expenses.
All property, whether real or personal, all moneys acquired, administered, possessed, or received by the department, and all profits earned in the administration of this code shall be the property of the state. All expenses, debts, and liabilities incurred by the department in connection with the administration of this code shall be paid by the department from the moneys received by the department under such administration.
History: En. Sec. 91, Ch. 105, L. 1933; re-en. Sec. 2815.151, R.C.M. 1935; Sec. 4-226, R.C.M. 1947; amd. and redes. 4-1-306 by Sec. 40, Ch. 387, L. 1975; R.C.M. 1947, 4-1-306.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 3. Department of Revenue Powers, Duties, and Limitations › 16-1-306. Revenue to be paid to state treasurer

16-1-306. Revenue to be paid to state treasurer.
Except as provided in 16-1-404, 16-1-406, and 16-1-411, all fees, charges, taxes, and revenue collected by or under authority of the department must, in accordance with the provisions of 17-2-124, be deposited to the credit of the state general fund.
History: En. Sec. 49, Ch. 106, L. 1933; amd. Sec. 17, Ch. 46, Ex. L. 1933; amd. Sec. 20B, Ch. 109, L. 1935; re-en. Sec. 2815.50, R.C.M. 1935; amd. Sec. 9, Ch. 14, L. 1941; amd. Sec. 1, Ch. 121, L. 1949; amd. Sec. 20, Ch. 249, L. 1967; amd. Sec. 3, Ch. 296, L. 1969; amd. Sec. 3, Ch. 421, L. 1971; Sec. 4-347, R.C.M. 1947; amd. and redes. 4-1-407 by Sec. 72, Ch. 387, L. 1975; amd. Sec. 1, Ch. 286, L. 1977; R.C.M. 1947, 4-1-407; amd. Sec. 54, Ch. 370, L. 1987; amd. Sec. 20, Ch. 455, L. 1993; amd. Sec. 23, Ch. 18, L. 1995; amd. Sec. 13, Ch. 422, L. 1997; amd. Sec. 18, Ch. 475, L. 2007; amd. Sec. 36, Ch. 2, L. 2009.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 3. Department of Revenue Powers, Duties, and Limitations › 16-1-307. State-allowed industry trade shows -- rulemaking

16-1-307. State-allowed industry trade shows -- rulemaking.
(1) The department may allow industry trade shows to allow alcoholic beverage manufacturers the ability to showcase alcoholic beverage products to industry trade show attendees. The department may partner with other state agencies to allow an industry trade show.
(2) An alcoholic beverage manufacturer may:
(a) using its own equipment, trucks, and employees or using a common carrier, deliver alcoholic beverages it produces from its premises to the industry trade show; and
(b) provide samples of its products to attendees of the industry trade show in quantities established by the department.
(3) The department may adopt rules to implement this section.
(4) The department may only recoup administrative costs and may not endorse vendors for a trade show as provided in this section.
History: En. Sec. 1, Ch. 41, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-401. Liquor excise tax

16-1-401. Liquor excise tax.
(1) Except as provided in subsection (3), the department shall collect at the time of the sale and delivery of any liquor as authorized under any provision of the laws of the state of Montana an excise tax at a rate that is the percent of the retail selling price determined in accordance with the following schedule based on all liquor sold and delivered in the state by a company that manufactured, distilled, rectified, bottled, or processed the liquor and sold the specified number of proof gallons of liquor nationwide in the calendar year preceding imposition of the tax pursuant to this section:
Nationwide production
Tax rate
Less than 20,000 proof gallons
3%
20,000 to 50,000 proof gallons
8%
50,001 to 200,000 proof gallons
13.8%
Over 200,000 proof gallons
16%
(2) The department shall retain the amount of the excise tax received in a separate account and shall, in accordance with the provisions of 17-2-124, deposit, to the credit of the general fund, the amount collected and received not later than the 10th day of each month.
(3) The following are exempt from the tax imposed by this section:
(a) flavors and other nonbeverage ingredients containing alcohol that are imported or purchased by a brewery under conditions set by the department as provided in 16-3-214; and
(b) necessary distilled spirits imported in bulk for use by a distillery or microdistillery under conditions set by the department as provided in 16-4-311 and 16-4-312.
History: En. Sec. 15, Ch. 84, L. 1937; amd. Sec. 1, Ch. 41, L. 1939; amd. Sec. 1, Ch. 180, L. 1957; Approved at referendum, Nov. 4, 1958; Sec. 4-417, R.C.M. 1947; amd. and redes. 4-1-403 by Sec. 94, Ch. 387, L. 1975; R.C.M. 1947, 4-1-403; amd. Sec. 1, Ch. 690, L. 1985; amd. Sec. 21, Ch. 455, L. 1993; amd. Sec. 24, Ch. 18, L. 1995; amd. Sec. 19, Ch. 475, L. 2007; amd. Sec. 1, Ch. 259, L. 2009; amd. Sec. 1, Ch. 277, L. 2011.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-402. Payment of excise tax by carriers

16-1-402. Payment of excise tax by carriers.
(1) Every airline or railroad operating in the state of Montana and selling liquor purchased outside this state for consumption within this state shall pay to the department the excise taxes and state markup that would be applicable to the liquor if purchased from an agency liquor store.
(2) The amount of excise taxes and state markup payable must be determined by multiplying the following factors:
(a) the average liquor used per departure;
(b) the number of departures from Montana on which liquor is served;
(c) the ratio of Montana revenue passenger miles to system revenue passenger miles; and
(d) the applicable excise tax and state markup rates.
(3) From the product, the carrier shall subtract the amount of excise taxes and state markup on purchases of liquor made within this state.
History: En. 4-4-110 by Sec. 115, Ch. 387, L. 1975; R.C.M. 1947, 4-4-110; amd. Sec. 19, Ch. 530, L. 1995.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-403. Excise tax accounting methods -- report forms -- penalty and interest

16-1-403. Excise tax accounting methods -- report forms -- penalty and interest.
(1) Any carrier aggrieved by the application of the method provided in 16-1-402 may petition the department for use of an alternate method. If the department finds that the application of the method will be unjust to the carrier, it may allow the use of the method petitioned for by the carrier or may use another method that fairly reflects the liquor purchased outside this state and served for consumption within this state.
(2) (a) The department shall prescribe report forms that must be used by the carriers in reporting their sales and computing their liability for excise taxes and markup. Report forms must be filed and payment of excise taxes and state markup must be made on a quarterly basis. The filing of report forms and payment of excise taxes and state markup must be made not later than the last day of the month immediately following the close of each quarterly period.
(b) A person who fails to file a required report form or to pay the excise taxes or state markup due under this part is subject to the penalty and interest provisions of 15-1-216.
History: En. 4-4-111 by Sec. 116, Ch. 387, L. 1975; R.C.M. 1947, 4-4-111; amd. Sec. 3, Ch. 5, L. 1979; amd. Sec. 47, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-405. Repealed

16-1-405. Repealed.
Sec. 123, Ch. 2, L. 2009.
History: En. Sec. 2, Ch. 217, L. 1957; Sec. 4-241, R.C.M. 1947; redes. 4-1-402 by Sec. 120, Ch. 387, L. 1975; R.C.M. 1947, 4-1-402; amd. Sec. 8, Ch. 68, L. 1987.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-406. Taxes on beer

16-1-406. Taxes on beer.
(1) (a) A tax is imposed on each barrel of 31 gallons of beer sold in Montana by a wholesaler or by a licensed brewer directly to retailers, special permittees, or the public. The tax is based on the total number of barrels of beer produced by a brewer in a year. A brewer who produces fewer than 10,000 barrels of beer a year is taxed on the following increments of production:
(i) up to 5,000 barrels, $1.30;
(ii) 5,001 barrels to 10,000 barrels, $2.30.
(b) The tax on beer sold for a brewer who produces over 10,000 barrels is $4.30.
(2) The tax imposed pursuant to subsection (1) on a wholesaler and an electronic beer tax return is due at the end of each quarter from the wholesaler on beer sold by the wholesaler during that quarter. The tax imposed pursuant to subsection (1) on a licensed brewer and an electronic beer tax return is due at the end of each quarter from the brewer for beer sold during the previous quarter. The department shall compute the tax due on beer sold in containers other than barrels or in barrels of more or less capacity than 31 gallons.
(3) Each quarter, in accordance with the provisions of 17-2-124, of the tax collected pursuant to subsection (1), an amount equal to:
(a) 23.26% must be deposited in the state treasury to the credit of the department of public health and human services for the treatment, rehabilitation, and prevention of alcoholism and chemical dependency; and
(b) the balance must be deposited in the state general fund.
History: En. Sec. 20, Ch. 106, L. 1933; amd. Sec. 8, Ch. 46, Ex. L. 1933; re-en. Sec. 2815.29, R.C.M. 1935; amd. Sec. 2, Ch. 135, L. 1959; amd. Sec. 2, Ch. 296, L. 1969; amd. Sec. 2, Ch. 421, L. 1971; amd. Sec. 18, Ch. 302, L. 1974; Sec. 4-324, R.C.M. 1947; redes. 4-1-404 by Sec. 120, Ch. 387, L. 1975; amd. Sec. 9, Ch. 414, L. 1977; R.C.M. 1947, 4-1-404(part); amd. Sec. 1, Ch. 172, L. 1987; amd. Sec. 15, Ch. 422, L. 1997; amd. Sec. 1, Ch. 405, L. 2001; amd. Sec. 2, Ch. 470, L. 2001; amd. Secs. 105, 255(7), Ch. 574, L. 2001; amd. Sec. 21, Ch. 475, L. 2007; amd. Sec. 1, Ch. 271, L. 2017; amd. Sec. 1, Ch. 68, L. 2023; amd. Sec. 6, Ch. 76, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-407. Repealed

16-1-407. Repealed.
Sec. 3, Ch. 172, L. 1987.
History: En. 4-1-405 by Sec. 113, Ch. 387, L. 1975; R.C.M. 1947, 4-1-405.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-408. Repealed

16-1-408. Repealed.
Sec. 66, Ch. 422, L. 1997.
History: En. Sec. 20, Ch. 106, L. 1933; amd. Sec. 8, Ch. 46, Ex. L. 1933; re-en. Sec. 2815.29, R.C.M. 1935; amd. Sec. 2, Ch. 135, L. 1959; amd. Sec. 2, Ch. 296, L. 1969; amd. Sec. 2, Ch. 421, L. 1971; amd. Sec. 18, Ch. 302, L. 1974; Sec. 4-324, R.C.M. 1947; redes. 4-1-404 by Sec. 120, Ch. 387, L. 1975; amd. Sec. 9, Ch. 414, L. 1977; R.C.M. 1947, 4-1-404(part); amd. Sec. 1, Ch. 721, L. 1985; amd. Sec. 2, Ch. 172, L. 1987; amd. Sec. 1, Ch. 262, L. 1991; amd. Sec. 23, Ch. 455, L. 1993; amd. Sec. 26, Ch. 18, L. 1995; amd. Sec. 52, Ch. 546, L. 1995.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-409. Repealed

16-1-409. Repealed.
Sec. 10, Ch. 76, L. 2023.
History: (1) thru (6)En. Sec. 3, Ch. 220, L. 1939; Sec. 4-325, R.C.M. 1947; amd. and redes. 4-3-217 by Sec. 60, Ch. 387, L. 1975; Sec. 4-3-217, R.C.M. 1947; (7)En. Sec. 16, Ch. 106, L. 1933; re-en. Sec. 2815.25, R.C.M. 1935; amd. Sec. 2, Ch. 220, L. 1939; Sec. 4-320, R.C.M. 1947; amd. and redes. 4-6-403 by Sec. 58, Ch. 387, L. 1975; Sec. 4-6-403, R.C.M. 1947; R.C.M. 1947, 4-3-217, 4-6-403; amd. Sec. 40, Ch. 439, L. 1981; amd. Sec. 19, Ch. 83, L. 1989; amd. Sec. 16, Ch. 422, L. 1997; amd. Sec. 48, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-410. Repealed

16-1-410. Repealed.
Sec. 66, Ch. 422, L. 1997.
History: En. 4-347.1 by Sec. 4, Ch. 421, L. 1971; Sec. 4-347.1, R.C.M. 1947; amd. and redes. 4-1-408 by Sec. 73, Ch. 387, L. 1975; R.C.M. 1947, 4-1-408; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 14, Ch. 703, L. 1985; amd. Sec. 20, Ch. 83, L. 1989; amd. Sec. 23, Ch. 15, Sp. L. July 1992; amd. Sec. 1, Ch. 60, L. 1993; amd. Sec. 24, Ch. 455, L. 1993; amd. Sec. 27, Ch. 18, L. 1995.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-412. Deficiency assessment -- penalty and interest -- statute of limitations

16-1-412. Deficiency assessment -- penalty and interest -- statute of limitations.
(1) If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the licensee a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The licensee may seek review of the determination pursuant to 15-1-211.
(2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.
(3) The amount of tax due under any return may be determined by the department within 3 years after the return was filed, regardless of whether the return was filed on or after the last day prescribed for filing. For the purposes of this section, a return due under this part and filed before the last day prescribed by law or rule is considered to be filed on the last day prescribed for filing.
History: En. Sec. 1, Ch. 76, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-413. Procedure to compute tax in absence of statement -- estimation of tax -- failure to pay -- penalty and interest

16-1-413. Procedure to compute tax in absence of statement -- estimation of tax -- failure to pay -- penalty and interest.
(1) If the licensee fails to file any return required by this part within the time required, the department may, at any time, audit the licensee or estimate the taxes due from any information in its possession and, based on the audit or estimate, assess the licensee for the taxes, penalties, and interest due the state.
(2) The department shall impose a penalty and interest as provided in 15-1-216. The department shall mail to the licensee a notice, pursuant to 15-1-211, of the tax, penalty, and interest proposed to be assessed. The notice must contain a statement that if payment is not made a warrant for distraint may be filed. The licensee may seek review of the determination pursuant to 15-1-211. The department may waive any penalty pursuant to 15-1-206.
History: En. Sec. 2, Ch. 76, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-414. Authority to collect delinquent taxes

16-1-414. Authority to collect delinquent taxes.
(1) (a) The department shall collect taxes that are delinquent as determined under this part.
(b) If a tax imposed by this part or any portion of the tax is not paid when due, the department shall impose a penalty and interest as provided in 15-1-216 and the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.
(2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the licensee from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.
(3) As provided in 15-1-705, the licensee has the right to a review of the tax liability prior to any offset by the department.
(4) The department may file a claim for state funds on behalf of the licensee if a claim is required before funds are available for offset.
(5) An action may not be maintained to enjoin the collection of the tax or any part of the tax.
History: En. Sec. 3, Ch. 76, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-415. Refunds -- interest -- limitations

16-1-415. Refunds -- interest -- limitations.
(1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 3 years of the date that the return was due, without regard to any extension of time for filing.
(2) (a) Interest paid by the department on an overpayment must be paid or credited at the same rate as the rate charged on delinquent taxes under 15-1-216.
(b) Except as provided in subsection (2)(c), interest must be paid from the date that the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information.
(c) The department is not required to pay interest if:
(i) the overpayment is refunded or credited within 6 months of the date that a claim was filed; or
(ii) the amount of overpayment and interest does not exceed $1.
History: En. Sec. 4, Ch. 76, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-416. Department rulemaking

16-1-416. Department rulemaking.
The department shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of alcoholic beverages.
History: En. Sec. 5, Ch. 76, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-421. Terminated

16-1-421. Terminated.
Sec. 39, Ch. 15, Sp. L. July 1992.
History: En. Sec. 20, Ch. 15, Sp. L. July 1992; amd. Sec. 26, Ch. 455, L. 1993.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-422. Terminated

16-1-422. Terminated.
Sec. 39, Ch. 15, Sp. L. July 1992.
History: En. Sec. 21, Ch. 15, Sp. L. July 1992; amd. Sec. 27, Ch. 455, L. 1993.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-423. Terminated

16-1-423. Terminated.
Sec. 39, Ch. 15, Sp. L. July 1992.
History: En. Sec. 22, Ch. 15, Sp. L. July 1992; amd. Sec. 28, Ch. 455, L. 1993.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 1. Administration and Taxation of Alcohol › Part 4. Taxation of Alcoholic Beverages › 16-1-424. Distillery -- reporting -- tax payment -- penalties

16-1-424. Distillery -- reporting -- tax payment -- penalties.
(1) Except as provided in subsection (3), a distillery licensed to do business in this state under 16-4-311 shall, on or before the 15th day of each month, electronically on a form prescribed by the department, make an exact return to the department reporting the total amount of liquor samples provided with or without charge at the distillery in the previous month. The department may at any time make an examination of the distillery's books and of the premises and may otherwise check the accuracy of the return.
(2) The taxes imposed pursuant to 16-1-401 and 16-1-404 on a distillery licensed under 16-4-311 are due on or before the 15th day of each month from the distiller for liquor sold during the previous month. The department shall adopt rules and provide forms for the proper allocation of taxes.
(3) A distillery for which the tax is less than $10 a month from the sale of samples is not required to file a return or pay the tax for that month under this section.
History: En. Sec. 7, Ch. 591, L. 2005; amd. Sec. 8, Ch. 76, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-102. Repealed

16-2-102. Repealed.
Sec. 4, Ch. 47, L. 1983.
History: En. Sec. 14, Ch. 105, L. 1933; re-en. Sec. 2815.73, R.C.M. 1935; Sec. 4-119, R.C.M. 1947; redes. 4-2-102 by Sec. 120, Ch. 387, L. 1975; amd. Sec. 2, Ch. 496, L. 1977; R.C.M. 1947, 4-2-102.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-103. Duplicate invoices of sales required

16-2-103. Duplicate invoices of sales required.
(1) An agency liquor store shall, on each sale of liquor to any licensee, issue a duplicate invoice of the liquor purchased, as provided by the department, a copy of which must be delivered to the licensee and one copy retained at the store.
(2) The invoice must show the date of purchase, the name of the employee making the sale, the quantity of each kind of liquor purchased, the price paid for the liquor, the name of the licensee, and the number of the license, with any other information that may be required by the department.
(3) The licensee shall keep and retain the duplicate invoice of all purchases made from an agency liquor store, which must at all times be subject to inspection by the duly authorized officers, agents, and employees of the department.
History: En. Sec. 16, Ch. 84, L. 1937; Sec. 4-418, R.C.M. 1947; amd. and redes. 4-2-205 by Sec. 95, Ch. 387, L. 1975; R.C.M. 1947, 4-2-205; amd. Sec. 10, Ch. 68, L. 1987; amd. Sec. 90, Ch. 42, L. 1997; amd. Sec. 3, Ch. 61, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-104. Hours

16-2-104. Hours.
Agency liquor stores may remain open during the period between 8 a.m. and 2 a.m. Subject to local ordinances or department requirements relating to operating hours, a store may be open or closed at the store's discretion.
History: (1)En. Sec. 10, Ch. 105, L. 1933; re-en. Sec. 2815.69, R.C.M. 1935; amd. Sec. 4, Ch. 30, L. 1937; amd. Sec. 1, Ch. 237, L. 1947; amd. Sec. 1, Ch. 162, L. 1949; amd. Sec. 1, Ch. 62, L. 1971; Sec. 4-114, R.C.M. 1947; amd. and redes. 4-2-101 by Sec. 7, Ch. 387, L. 1975; Sec. 4-2-101, R.C.M. 1947; (2)En. Sec. 16, Ch. 105, L. 1933; re-en. Sec. 2815.75, R.C.M. 1935; amd. Sec. 5, Ch. 30, L. 1937; amd. Sec. 2, Ch. 62, L. 1971; Sec. 4-121, R.C.M. 1947; amd. and redes. 4-2-104 by Sec. 11, Ch. 387, L. 1975; Sec. 4-2-104, R.C.M. 1947; R.C.M. 1947, 4-2-101(part), 4-2-104; amd. Sec. 11, Ch. 68, L. 1987; amd. Sec. 21, Ch. 530, L. 1995; amd. Sec. 4, Ch. 61, L. 2023; amd. Sec. 1, Ch. 635, L. 2023.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-105. Place and time of selling liquor

16-2-105. Place and time of selling liquor.
A liquor store agent and a person acting as an employee of or in any capacity for any agent may not sell liquor in any other place or at any other time or otherwise than as authorized by this code and the rules implementing this code.
History: En. Sec. 47, Ch. 105, L. 1933; re-en. Sec. 2815.106, R.C.M. 1935; Sec. 4-152, R.C.M. 1947; amd. and redes. 4-2-105 by Sec. 17, Ch. 387, L. 1975; R.C.M. 1947, 4-2-105; amd. Sec. 22, Ch. 530, L. 1995.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-106. Sales by agent

16-2-106. Sales by agent.
A liquor store agent may sell to any person any liquor and table wine that the person is entitled to purchase in conformity with the provisions of this code and the rules implementing this code. An agent may, under the terms and conditions that the agent establishes, deliver liquor and table wine purchased from the agent's agency liquor store. An agent may sell liquor through curbside pickup in original packaging.
History: En. Sec. 12, Ch. 105, L. 1933; re-en. Sec. 2815.71, R.C.M. 1935; amd. Sec. 4, Ch. 154, L. 1965; amd. Sec. 1, Ch. 162, L. 1969; Sec. 4-116, R.C.M. 1947; amd. and redes. 4-2-106 by Sec. 8, Ch. 387, L. 1975; R.C.M. 1947, 4-2-106; amd. Sec. 12, Ch. 68, L. 1987; amd. Sec. 23, Ch. 530, L. 1995; amd. Sec. 3, Ch. 194, L. 2021.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-107. No open alcoholic beverage container or alcoholic beverage consumption on premises of agency store

16-2-107. No open alcoholic beverage container or alcoholic beverage consumption on premises of agency store.
An agent and the agent's employees in an agency store may not allow any alcoholic beverage container to be opened on the premises of an agency liquor store or allow any alcoholic beverage to be consumed on the premises of an agency liquor store, nor may any person open an alcoholic beverage container or consume any alcoholic beverage in an agency liquor store.
History: En. Sec. 15, Ch. 105, L. 1933; re-en. Sec. 2815.74, R.C.M. 1935; Sec. 4-120, R.C.M. 1947; amd. and redes. 4-2-107 by Sec. 10, Ch. 387, L. 1975; R.C.M. 1947, 4-2-107; amd. Sec. 2, Ch. 47, L. 1983; amd. Sec. 13, Ch. 68, L. 1987; amd. Sec. 24, Ch. 530, L. 1995.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-108. Disposition of money received

16-2-108. Disposition of money received.
(1) The department may purchase liquor from money deposited to its account in the enterprise fund. The department shall pay from its account in the enterprise fund its administrative expenses associated with the sale of liquor, subject to the limits imposed by legislative appropriation. An obligation created or incurred by the department may not be a debt or claim against the state of Montana but must be payable by the department solely from funds derived from the operation of state liquor sales. The department shall pay into the state treasury to the credit of the enterprise fund the receipts from the sale of liquor and all taxes collected by it. Taxes and the net proceeds from the operation of state liquor sales must be transferred to the general fund.
(2) All liquor license fees and permit fees collected by the department must be deposited into the department's liquor enterprise fund.
(3) The department shall pay from its account in the liquor enterprise fund:
(a) expenses associated with administering liquor licensing and fee collection; and
(b) expenses associated with investigations pursuant to its agreement with the department of justice.
(4) The net proceeds of the liquor enterprise fund must be transferred to the general fund.
History: En. Sec. 94, Ch. 105, L. 1933; re-en. Sec. 2815.154, R.C.M. 1935; amd. Sec. 1, Ch. 54, L. 1939; amd. Sec. 211, Ch. 147, L. 1963; Sec. 4-229, R.C.M. 1947; amd. and redes. 4-1-406 by Sec. 41, Ch. 387, L. 1975; amd. Sec. 1, Ch. 398, L. 1977; R.C.M. 1947, 4-1-406; amd. Sec. 3, Ch. 277, L. 1983; amd. Sec. 14, Ch. 68, L. 1987; amd. Sec. 1, Ch. 225, L. 1989; amd. Sec. 25, Ch. 530, L. 1995; amd. Sec. 2, Ch. 448, L. 2001.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-109. Number and location of agency liquor stores

16-2-109. Number and location of agency liquor stores.
(1) (a) In a community with a population of 12,000 or less, there may be one agency liquor store. In communities with populations greater than 12,000, there may be one agency liquor store for the first 12,000 inhabitants and one additional agency liquor store within increments of population of 40,000 inhabitants above 12,000 inhabitants. In determining population, the department shall use the same methods used for determining increases in the retail license quota system as provided in 16-4-201.
(b) In communities that are eligible for more than one agency liquor store, an agency liquor store established after April 25, 1995, may not be located within a 1-mile radius of any other agency liquor store in the community.
(2) An agency liquor store established after April 25, 1995, may not be located in a community that is closer than 35 miles to another community in which an agency liquor store is presently located, except in the circumstance when the most recent population estimates show a 25% growth in population or a growth of 1,000 inhabitants within a 2-year period, whichever is greater, and when this population increase is reasonably expected to continue for at least 5 years.
History: En. Sec. 9, Ch. 530, L. 1995; amd. Sec. 22, Ch. 7, L. 2001.
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 2. Liquor Stores › Part 1. Operation of Stores › 16-2-110. State lien on liquor in agency liquor stores

16-2-110. State lien on liquor in agency liquor stores.
The state has a first lien with an absolute first priority to secure any outstanding amounts due the state for liquor purchased on any inventory, including any after-acquired inventory in the possession of an agent or on the premises of an agency liquor store, to secure payment for the existing inventory. The state has the right to physically recover any inventory from an agency liquor store and impose fees to recoup the cost of the recovery for any failure to timely make payments.
History: En. Sec. 10, Ch. 530, L. 1995; amd. Sec. 3, Ch. 635, L. 2023.