Part 1 Policy and Definitions § 16-10-101 – § 16-10-110
Part 2 Sales Price of Cigarettes § 16-10-201 – § 16-10-205
Part 3 Unlawful Practices — Exceptions § 16-10-301 – § 16-10-306
Part 4 Enforcement § 16-10-401 – § 16-10-403

Terms Used In Montana Code > Title 16 > Chapter 10

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Basic cost of cigarettes: means the list cost of cigarettes as reported to the department by the manufacturer without any deductions for discounts or taxes of any kind. See Montana Code 16-10-103
  • Budget resolution: Legislation in the form of a concurrent resolution setting forth the budget. The budget resolution establishes various budget totals, divides spending totals into functional categories (e.g., transportation), and may include reconciliation instructions to designated committees.
  • Cigarettes: means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of nontobacco paper or any other substance or material except tobacco. See Montana Code 16-10-103
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • cost to the retailer: means the cost to the wholesaler from whom the cigarettes were purchased by the retailer plus the cost of doing business by the retailer as evidenced by the standards and methods of accounting regularly employed by the retailer in the retailer's determination of costs for income tax reporting purposes for the total operation of the retailer's establishment. See Montana Code 16-10-103
  • cost to the wholesaler: means the basic cost of cigarettes purchased by the wholesaler from a manufacturer plus the cost of doing business by the wholesaler as evidenced by the standards and methods of accounting regularly employed by the wholesaler in the wholesaler's determination of costs for income tax reporting purposes for the total operation of the wholesaler's business. See Montana Code 16-10-103
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of revenue provided for in 2-15-1301 and, when the meaning of the context requires, includes its employees. See Montana Code 16-10-103
  • Department: means a principal functional and administrative entity that:

    (a) is created by this chapter within the executive branch of state government;

    (b) is one of the 20 principal departments permitted under the constitution; and

    (c) includes its units. See Montana Code 2-15-102

  • Department head: means a director, commission, board, commissioner, or constitutional officer in charge of a department created by this chapter. See Montana Code 2-15-102
  • 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.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing body: means the elected body responsible for the administration of a local government. See Montana Code 7-6-4002
  • Local government: has the meaning provided in 7-6-602. See Montana Code 7-6-4002
  • Manufacturer: means any person who fabricates cigarettes from raw materials for the purpose of resale. See Montana Code 16-10-103
  • Municipality: means an incorporated city or town. See Montana Code 7-6-4002
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Peace officer: has the meaning as defined in 46-1-202. See Montana Code 1-1-207
  • Person: means an individual, firm, association, company, partnership, corporation, or other business entity, however formed. See Montana Code 16-10-103
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Retailer: means a person who operates a store, stand, booth, concession, or other outlet for the purpose of selling cigarettes at retail. See Montana Code 16-10-103
  • sell: means any transfer of cigarettes for consideration, exchange, barter, gift, offer for sale, or distribution, in any manner or by any means. See Montana Code 16-10-103
  • Sole distributor: means a person who either causes a unique brand of cigarettes to be manufactured according to distinctive specifications and acts as the exclusive distributor of the cigarettes or is the exclusive distributor of a brand of cigarettes within the continental United States. See Montana Code 16-10-103
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Wholesaler: means a person who services retail outlets by maintaining an established place of business for the purchase of cigarettes and who:

    (a) purchases cigarettes from a manufacturer for the purpose of selling cigarettes to retailers; or

    (b) purchases cigarettes from a sole distributor, another wholesaler, or any other person for the purpose of selling cigarettes to retailers. See Montana Code 16-10-103

  • Working capital: means the current assets of a fund minus the current liabilities and designated reserves of a fund. See Montana Code 7-6-4002