reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 16. Alcohol, Tobacco, and Marijuana › Chapter 11. Taxation of Tobacco Products › Part 1. Tax on Tobacco Products › 16-11-117. When payment for insignia due

16-11-117. When payment for insignia due.
The department may permit a licensed wholesaler to pay for the insignia purchased, or affixation of insignia, within 30 days. To be eligible to defer payment, a wholesaler shall file with the department either a surety bond or other cash security, as approved by the department, for the amount that the department may fix, but not in excess of an amount equal to the maximum insignia purchases incurred for any 30-day period in the previous calendar year. Any newly licensed wholesaler shall pay on a cash basis for 1 complete calendar year, after which the department may permit the wholesaler 30 days to pay for the purchase or affixation of insignia and shall require a bond or security as provided in this section.
History: En. Sec. 14, Ch. 140, L. 1969; amd. Sec. 212, Ch. 516, L. 1973; R.C.M. 1947, 84-5606.15; amd. Sec. 18, Ch. 578, L. 1995.
2023 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.
2023 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 $5 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;
(d) $150,000 in the veterans and surviving spouses state special revenue account provided for in 10-2-108; and
(e) 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; amd. Sec. 1, Ch. 547, L. 2023; amd. Sec. 2, Ch. 738, L. 2023.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.