Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Servicehello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Policy Risk Index
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution
Aliens

Knowledge

Search Polipedia
Daily Briefings
Calculators
Policy Risk Index
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Montana Statutes, Title 15

™

Your Policy Risk Impact Agent

Montana/Statutes

← All Montana coverage

Title 15, Title 15

48 chapters · 1,098 sections in this title.

All chapters in Title 151,098 Ch 30, INDIVIDUAL INCOME TAX135 Ch 31, CORPORATE INCOME TAX OR ALTERNATIVE …90 Ch 70, GASOLINE AND VEHICLE FUELS TAXES87 Ch 6, PROPERTY SUBJECT TO TAXATION80 Ch 24, SPECIAL PROPERTY TAX APPLICATIONS70 Ch 1, TAX ADMINISTRATION67 Ch 23, CENTRALLY ASSESSED PROPERTY54 Ch 8, ASSESSMENT PROCEDURE42 Ch 7, APPRAISAL41 Ch 68, SALES TAX39 Ch 16, COLLECTION OF PROPERTY TAXES32 Ch 37, MINING LICENSE TAXES27 Ch 38, RESOURCE INDEMNITY TRUST AND GROUND …24 Ch 53, RETAIL TELECOMMUNICATIONS EXCISE TAX20

11 sections·Filtered byTitle 15✕Ch 64✕

Mont. Code Ann. § 15-64-1001 Definitions
0.5K chars
As used in this part, the following definitions apply: (1) "Department" means the department of revenue provided for in 2-15-1301. (2) "Opioid" has the meaning provided for "opiate" in 50-32-101. (3) "Person" means an individual, firm, partnership, corporation, association, compa…
Mont. Code Ann. § 15-64-1002 License Requirements -- Rulemaking
0.9K chars
(1) (a) Except as provided in subsection (1)(b), a person engaging in the initial sale of opioids in the state shall first obtain a license from the department and pay the annual license fee of $500. The license is valid from January 1 through December 31 each year. If a license …
Mont. Code Ann. § 15-64-101 Definitions
1.2K chars
As used in this part, the following definitions apply: (1) "Adult-use dispensary" has the meaning provided in 16-12-102. (2) "Customer" means a person to whom a sale of marijuana or a marijuana product is made. (3) "Department" means the department of revenue provided for in 2-15…
Mont. Code Ann. § 15-64-102 Tax On Marijuana Sales
4.3K chars
(1) For a medical marijuana dispensary, there is a 4% tax on the retail price of marijuana, marijuana products, and live marijuana plants for use by individuals with debilitating medical conditions. (2) For an adult use-dispensary, there is a 20% tax on the retail price of mariju…

Mont. Code Ann. § 15-64-103 Returns -- Payment -- Recordkeeping -- Authority Of Department

1.7K chars

(1) Each dispensary licensed under Title 16, chapter 12, shall file a return, on a form provided by the department, and pay the tax due as provided in 15-64-102. (2) Each return must be authenticated by the person filing the return or by the person's agent authorized in writing t…

Mont. Code Ann. § 15-64-104 Deficiency Assessment -- Penalty And Interest -- Statute Of Limitations

0.9K chars

(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 no…

Mont. Code Ann. § 15-64-105 Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To File -- Penalty And Interest

0.8K chars

(1) If the licensee fails to file any return required by 15-64-103 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…

Mont. Code Ann. § 15-64-106 Authority To Collect Delinquent Taxes

0.8K chars

(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 may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (2) In addi…

Mont. Code Ann. § 15-64-110 Refunds -- Interest -- Limitations

0.9K chars

(1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 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…

Mont. Code Ann. § 15-64-111 Information -- Confidentiality -- Agreements With Another State

3.0K chars

(1) (a) Except as provided in subsections (2) through (5), in accordance with 15-30-2618 and 15-31-511, it is unlawful for an employee of the department or any other public official or public employee to disclose or otherwise make known information that is disclosed in a return o…

Mont. Code Ann. § 15-64-112 Department To Make Rules

0.2K chars

The department of revenue shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of marijuana and marijuana products.