Montana § 16-1-401 Liquor Excise Tax

Montana Statutes

§ 16-1-401 — Liquor Excise Tax

Montana § 16-1-401

Title 16ALCOHOL, TOBACCO, AND MARIJUANA

Ch. 1ADMINISTRATION AND TAXATION OF ALCOHOL

Part 4Taxation of Alcoholic Beverages

This text of Montana § 16-1-401 (Liquor Excise Tax) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 16-1-401 (2026).

Text

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:

(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

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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:
(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 .

Legislative 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.