Montana § 16-12-310 Limit On Local-Option Marijuana Excise Tax Rate -- Goods Subject To Tax

Montana Statutes

§ 16-12-310 — Limit On Local-Option Marijuana Excise Tax Rate -- Goods Subject To Tax

Montana § 16-12-310

Title 16ALCOHOL, TOBACCO, AND MARIJUANA

Ch. 12MARIJUANA REGULATION AND TAXATION

Part 3Local Government and Law Enforcement Authority

This text of Montana § 16-12-310 (Limit On Local-Option Marijuana Excise Tax Rate -- Goods Subject To 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. § 16-12-310 (2026).

Text

16-12-310 . Limit on local-option marijuana excise tax rate -- goods subject to tax.

(1)The rate of the local-option marijuana excise tax must be established by the election petition or resolution provided for in 16-12-311 , and the rate may not exceed 3%.

(2)The local-option marijuana excise tax is a tax on the retail value of all marijuana and marijuana products sold at an adult-use dispensary or medical marijuana dispensary within a county.

(3)If a county imposes a local-option marijuana excise tax:

(a)50% of the resulting tax revenue must be retained by the county;

(b)45% of the resulting tax revenue must be apportioned to the municipalities on the basis of the ratio of the population of each city or town to the population of municipalities within the county; and

(c)the remaining

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16-12-310 . Limit on local-option marijuana excise tax rate -- goods subject to tax. (1) The rate of the local-option marijuana excise tax must be established by the election petition or resolution provided for in 16-12-311 , and the rate may not exceed 3%.
(2) The local-option marijuana excise tax is a tax on the retail value of all marijuana and marijuana products sold at an adult-use dispensary or medical marijuana dispensary within a county.
(3) If a county imposes a local-option marijuana excise tax:
(a) 50% of the resulting tax revenue must be retained by the county;
(b) 45% of the resulting tax revenue must be apportioned to the municipalities on the basis of the ratio of the population of each city or town to the population of municipalities within the county; and
(c) the remaining 5% of the resulting tax revenue must be retained by the department to defray costs associated with administering 16-12-309 through 16-12-312 and 16-12-317 . The funds retained by the department under this subsection (3)(c) must be deposited into the marijuana state special revenue account established under 16-12-111 .
(4) For the purposes of this section, "tax revenue" means the combined taxes collected under any local-option marijuana excise tax collected on retail sales within the county.