Montana § 16-11-126 Joint And Several Liability

Montana Statutes

§ 16-11-126 — Joint And Several Liability

Montana § 16-11-126

Title 16ALCOHOL, TOBACCO, AND MARIJUANA

Ch. 11TAXATION OF TOBACCO PRODUCTS

Part 1Tax on Tobacco Products

This text of Montana § 16-11-126 (Joint And Several Liability) 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. § 16-11-126 (2026).

Text

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 wi

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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.