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- 15-72-102 · Legislative findings and declaration of purpose.
- 15-72-103 · Definitions.
- 15-72-104 · Wholesale energy transaction tax -- rate of tax -- exemptions -- cost recovery.
- 15-72-105 · Multistate exemption.
- 15-72-106 · Collection of wholesale energy transaction tax -- disposition of revenue.
- 15-72-107 · 15-72-107 through 15-72-109 reserved.
- 15-72-110 · Returns -- payment -- authority of department.
- 15-72-111 · Examination of return -- adjustments -- delivery of notices and demands.
- 15-72-112 · Penalties and interest for violation.
- 15-72-113 · Authority to collect delinquent taxes.
- 15-72-114 · Penalty and interest on deficiency.
- 15-72-115 · Limitations.
- 15-72-116 · Refunds -- interest -- limitations.
- 15-72-117 · Administration -- rules.
- 15-72-601 · Invasive species fee for hydroelectric facilities.
- 15-72-602 · Terminated.
- 16-1-101 · Citation -- declaration of policy -- subject matters of regulation.
- 16-1-102 · Policy as to sale of beer.
- 16-1-103 · Policy as to retail sale of liquor.
- 16-1-104 · Intent and construction of code.
- 16-1-105 · Divisions of code.
- 16-1-106 · Definitions.
- 16-1-201 · Acts not covered by code.
- 16-1-202 · Preparations not subject to code.
- 16-1-203 · Health professions exemption.
- 16-1-204 · Licensed hospital or health care facility.
- 16-1-205 · Local option.
- 16-1-301 · Administration of code.
- 16-1-302 · Functions, powers, and duties of department.
- 16-1-303 · Department rules.
- 16-1-304 · Prohibited acts.
- 16-1-305 · Title to property and moneys -- administrative expenses.
- 16-1-306 · Revenue to be paid to state treasurer.
- 16-1-307 · State-allowed industry trade shows -- rulemaking.
- 16-1-401 · Liquor excise tax.
- 16-1-402 · Payment of excise tax by carriers.
- 16-1-403 · Excise tax accounting methods -- report forms -- penalty and interest.
- 16-1-404 · License tax on liquor -- amount -- distribution of proceeds.
- 16-1-405 · Repealed.
- 16-1-406 · Taxes on beer.
- 16-1-407 · Repealed.
- 16-1-408 · Repealed.
- 16-1-409 · Repealed.
- 16-1-410 · Repealed.
- 16-1-411 · Tax on wine and hard cider -- penalty and interest.
- 16-1-412 · Deficiency assessment -- penalty and interest -- statute of limitations.
- 16-1-413 · Procedure to compute tax in absence of statement -- estimation of tax -- failure to pay -- penalty and interest.
- 16-1-414 · Authority to collect delinquent taxes.
- 16-1-415 · Refunds -- interest -- limitations.
- 16-1-416 · Department rulemaking.
- 16-1-417 · 16-1-417 through 16-1-420 reserved.
- 16-1-421 · Terminated.
- 16-1-422 · Terminated.
- 16-1-423 · Terminated.
- 16-1-424 · Distillery -- reporting -- tax payment -- penalties.
- 16-2-101 · Establishment and closure of agency liquor stores -- agency franchise agreement -- kinds and prices of liquor.
- 16-2-102 · Repealed.
- 16-2-103 · Duplicate invoices of sales required.
- 16-2-104 · Hours.
- 16-2-105 · Place and time of selling liquor.
- 16-2-106 · Sales by agent.
- 16-2-107 · No open alcoholic beverage container or alcoholic beverage consumption on premises of agency store.
- 16-2-108 · Disposition of money received.
- 16-2-109 · Number and location of agency liquor stores.
- 16-2-110 · State lien on liquor in agency liquor stores.
- 16-2-111 · Seven-day credit limitation.
- 16-2-201 · Reduction for quantity sales of liquor.
- 16-2-202 · Repealed.
- 16-2-203 · Sales to licensees.
- 16-2-204 · 16-2-204 through 16-2-210 reserved.
- 16-2-211 · State liquor markup reduction -- Montana-produced ingredients.
- 16-2-301 · Retail selling price on table wine.
- 16-2-302 · Repealed.
- 16-2-303 · Repealed.
- 16-2-401 · Repealed.
- 16-2-402 · Repealed.
- 16-2-403 · Repealed.
- 16-2-404 · Repealed.
- 16-2-405 · Repealed.
- 16-2-406 · Repealed.
- 16-2-407 · Repealed.
- 16-2-408 · Repealed.
- 16-3-101 · Alcoholic beverage transactions -- only in accordance with code.
- 16-3-102 · Repealed.
- 16-3-103 · Unlawful sales solicitation or advertising -- exceptions.
- 16-3-104 · Common carriers to purchase beer from brewer, beer importer, or distributor.
- 16-3-105 · Restrictions on alcoholic beverages in hotels.
- 16-3-106 · Conveyance of alcoholic beverages -- opening alcoholic beverages during transit forbidden.
- 16-3-107 · Resident representatives required.
- 16-3-201 · Possession, manufacture, importation, or disposal of beer in manner other than prescribed unlawful -- personal brewing.
- 16-3-202 · Beer sale by department prohibited.
- 16-3-203 · 16-3-203 through 16-3-210 reserved.
- 16-3-211 · Monthly report of brewer, beer importer, or retailer -- inspection of books and premises.
- 16-3-212 · Brewers' or beer importers' sales to distributors lawful.
- 16-3-213 · Brewers or beer importers not to retail beer -- small brewery exceptions -- brewer collaboration.
- 16-3-214 · Beer sales by brewers -- sample room exception.
- 16-3-215 · 16-3-215 and 16-3-216 reserved.
- 16-3-217 · Repealed.
- 16-3-218 · Repealed.
- 16-3-219 · Repealed.