16-11-119. Disposition of taxes — statutory appropriation. (1) A sum equal to the amount necessary to purchase cigarette tax stamps must be deposited to or allocated from the state special revenue fund to the credit of the department from cigarette taxes collected under the provisions of 16-11-111, as provided in subsection (5) of this section.

Terms Used In Montana Code 16-11-119

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Cigarette: means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:

    (i)any roll of tobacco wrapped in paper or in any substance not containing tobacco;

    (ii)tobacco, in any form, that is functional in the product and that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or

    (iii)any roll of tobacco wrapped in any substance containing tobacco that, because of its appearance or the type of tobacco used in the filler and regardless of its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subsection (2)(a)(i). See Montana Code 16-11-102

  • Department: means the department of revenue provided for in 2-15-1301. See Montana Code 16-11-102
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201

(2)After the deposit or allocation in subsection (1), cigarette taxes collected under the provisions of 16-11-111 must, in accordance with the provisions of 17-2-124, be deposited as follows:

(a)8.3% or $5 million, whichever is greater, in the state special revenue fund to the credit of the department of public health and human services for the operation and maintenance of state veterans’ nursing homes;

(b)2.6% in the major repair long-range building program account provided for in 17-7-221;

(c)44% in the state special revenue fund to the credit of the health and medicaid initiatives account provided for in 53-6-1201;

(d)$150,000 in the veterans and surviving spouses state special revenue account provided for in 10-2-108; and

(e)the remainder to the state general fund.

(3)If money in the state special revenue fund for the operation and maintenance of state veterans’ nursing homes exceeds $2 million at the end of the fiscal year, the excess must be transferred to the state general fund.

(4)The taxes collected on tobacco products other than cigarettes must in accordance with the provisions of 17-2-124 be deposited as follows:

(a)one-half in the state general fund; and

(b)one-half in the state special revenue fund account for health and medicaid initiatives provided for in 53-6-1201.

(5)Each fiscal year, a sum equal to the amount of money necessary to purchase cigarette tax stamps is statutorily appropriated, as provided in 17-7-502, from the state special revenue fund allocation in subsection (1) to the department for tax administration responsibilities.