16-12-309. Local government taxing authority — specific delegation. As required by 7-1-112, 16-12-309 through 16-12-312, and 16-12-317 specifically delegate to the qualified electors of a county the power to authorize their county to impose a local-option marijuana excise tax within the corporate boundary of the county.

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Terms Used In Montana Code 16-12-309

  • Marijuana: means all plant material from the genus Cannabis containing tetrahydrocannabinol (THC) or seeds of the genus capable of germination. See Montana Code 16-12-102