Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-64-1001
Definitions
Official textleg.mt.gov
15-64-1001 . Definitions. As used in this part, the following definitions apply:
# (1)
"Department" means the department of revenue provided for in 2-15-1301 .
# (2)
"Opioid" has the meaning provided for "opiate" in 50-32-101 .
# (3)
"Person" means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed, who is a wholesaler licensed by the board of pharmacy and who is a distributor of opioids.
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In this chapter (12 sections)
- 15-64-101 · Definitions
- 15-64-102 · Tax On Marijuana Sales
- 15-64-103 · Returns -- Payment -- Recordkeeping -- Authority Of…
- 15-64-104 · Deficiency Assessment -- Penalty And Interest -- Statute Of…
- 15-64-105 · Procedure To Compute Tax In Absence Of Statement --…
- 15-64-106 · Authority To Collect Delinquent Taxes
- 15-64-107 · Through 15-64-109 Reserved
- 15-64-110 · Refunds -- Interest -- Limitations
- 15-64-111 · Information -- Confidentiality -- Agreements With Another…
- 15-64-112 · Department To Make Rules
- 15-64-1001 · Definitions
- 15-64-1002 · License Requirements -- Rulemaking