Montana Code 16-11-156. Stamps affixed on cigarettes — exception
16-11-156. Stamps affixed on cigarettes — exception. Except for cigarettes sold on a military reservation, cigarettes sold in Montana must have a Montana cigarette tax stamp affixed prior to sale.
Terms Used In Montana Code 16-11-156
- 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