Montana Statutes
§ 16-11-101 — Legislative Intent
Montana § 16-11-101
JurisdictionMontana
Title 16ALCOHOL, TOBACCO, AND MARIJUANA
Ch. 11TAXATION OF TOBACCO PRODUCTS
Part 1Tax on Tobacco Products
This text of Montana § 16-11-101 (Legislative Intent) 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. § 16-11-101 (2026).
Text
16-11-101 . Legislative intent. The legislature hereby declares that its intent in enacting 16-11-111 is to enable those who are subject to the taxes imposed by the federal tax laws to avail themselves of the deductions respecting state and local taxes specified in section 164 of the Internal Revenue Code, 26 U.S.C. 164, as amended, in computing their taxable income.
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Related
§ 164
26 U.S.C. § 164
Legislative History
En. Sec. 2, Ch. 97, L. 1963; R.C.M. 1947, 84-5606.1; amd. Sec. 40, Ch. 114, L. 2003.
Nearby Sections
15
§ 16-11-101
Legislative Intent§ 16-11-102
Definitions§ 16-11-103
Powers Of Department§ 16-11-104
Carriers To Report Shipments -- Penalties§ 16-11-108
Service Of Process§ 16-11-109
Reserved§ 16-11-110
Repealed§ 16-11-111
Cigarette, Tobacco Products, And Moist Snuff Sales Tax -- Exemption For Sale To Tribal Member§ 16-11-112
Tax On Ultimate Consumer§ 16-11-113
Tax Insignia§ 16-11-114
Insignia DiscountCite This Page — Counsel Stack
Bluebook (online)
Montana § 16-11-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/11/16-11-101.