Current through the 2023 Regular Session
Section 15-64-112 - Department to make rulesThe department of revenue shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of marijuana and marijuana products.
Amended by Laws 2021, Ch. 576,Sec. 36, eff. 1/1/2022.Added by Laws 2017, Ch. 408,Sec. 26, eff. 7/1/2017.Contingent voidness. Section 115 of Laws 2021, Ch. 576 provides: "Contingent voidness. If the Montana supreme court determines that Initiative Measure No. 190, approved November 3, 2020, other than the portions relating to revenue distribution, is in violation of the Montana constitution and the constitutional infirmity invalidates the entire initiative, then both Initiative Measure No. 190 and [this act] [Ch. 576] are void."