Montana Statutes
§ 16-11-155 — Definitions
Montana·Title 16 ALCOHOL, TOBACCO, AND MARIJUANA·Ch. 11 TAXATION OF TOBACCO PRODUCTS·Part 1 Tax on Tobacco Products
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.
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Legislative History
En. Sec. 1, Ch. 352, L. 1993; amd. Sec. 30, Ch. 511, L. 2005.
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Repealed§ 16-11-111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 Discount