Terms Used In Montana Code > Title 16 > Chapter 11 - Taxation of Tobacco Products

• Affidavit: means a sworn written declaration made before an officer authorized to administer oaths or an unsworn written declaration made under penalty of perjury as provided in 1-6-105. See Montana Code 1-1-203
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• 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
• Arrest: Taking physical custody of a person by lawful authority.
• Board of directors: means the board of directors of the resort area district. See Montana Code 7-6-1501
• Brand family: means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to "menthol" "lights" "kings" and "100s" and includes any use of a brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to or identifiable with a previously known brand of cigarettes. See Montana Code 16-11-502
• 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.
• 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

• 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

• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contraband: means :

  (i)any tobacco product possessed, sold, offered for sale, distributed, held, owned, acquired, transported, imported, or caused to be imported in violation of this part;

  (ii)any cigarette or roll-your-own tobacco that is possessed, sold, offered for sale, distributed, held, owned, acquired, transported, imported, or caused to be imported in violation of part 4 or 5;

  (iii)any cigarettes that bear trademarks that are counterfeit under state or federal trademark laws;

  (iv)any cigarettes bearing false or counterfeit insignia or tax stamps from any state; or

  (v)any cigarettes or tobacco products that violate 16-10-306. See Montana Code 16-11-102

• Contraband: means :

  (i)any tobacco product possessed, sold, offered for sale, distributed, held, owned, acquired, transported, imported, or caused to be imported in violation of this part;

  (ii)any cigarette or roll-your-own tobacco that is possessed, sold, offered for sale, distributed, held, owned, acquired, transported, imported, or caused to be imported in violation of part 4 or 5;

  (iii)any cigarettes that bear trademarks that are counterfeit under state or federal trademark laws;

  (iv)any cigarettes bearing false or counterfeit insignia or tax stamps from any state; or

  (v)any cigarettes or tobacco products that violate 16-10-306. See Montana Code 16-11-102

• 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. See Montana Code 16-11-502
• Department: means the department of revenue provided for in 2-15-1301. See Montana Code 16-11-102
• Department: means the department of revenue provided for in 2-15-1301. See Montana Code 16-11-102
• Directory: means the tobacco product directory as provided in 16-11-504. See Montana Code 16-11-102
• Directory: means the tobacco product directory as provided in 16-11-504. See Montana Code 16-11-102
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• 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 legislative authority of a local government, by whatever name designated. See Montana Code 7-6-1101
• indicia: means the impression, mark, or stamp approved by the department under the provisions of this part. See Montana Code 16-11-102
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Knowingly: means only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See Montana Code 1-1-204
• Licensed retailer: means any person, other than a wholesaler, subjobber, or tobacco product vendor, who is licensed under the provisions of this part. See Montana Code 16-11-102
• Licensed wholesaler: means a wholesaler licensed under the provisions of this part. See Montana Code 16-11-102
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Local government: means any city, town, county, consolidated city-county, or school district. See Montana Code 7-6-1101
• Manufacturer: means any person who fabricates tobacco products from raw materials for the purpose of resale. See Montana Code 16-11-102
• Manufacturer: means any person who fabricates tobacco products from raw materials for the purpose of resale. See Montana Code 16-11-102
• Master Settlement Agreement: has the meaning provided in 16-11-402. See Montana Code 16-11-502
• Medical supplies: means items that are sold to be used for curative, prosthetic, or medical maintenance purposes, whether or not prescribed by a physician. See Montana Code 7-6-1501
• Medicine: means substances sold for curative or remedial properties, including both physician prescribed and over-the-counter medications. See Montana Code 7-6-1501
• Moist snuff: means any finely cut, ground, or powdered tobacco, other than dry snuff, that is intended to be placed in the oral cavity. See Montana Code 16-11-102
• Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Montana Code 16-11-502
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Ordinance: means an ordinance or resolution of the local government. See Montana Code 7-6-1101
• Participating manufacturer: has the meaning provided in section II(jj) of the Master Settlement Agreement defined in 16-11-402 and all amendments thereto. See Montana Code 16-11-502
• 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, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed. See Montana Code 16-11-102
• Person: means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed. See Montana Code 16-11-102
• Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205
• Personal property: All property that is not real property.
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Premium cigar: means any roll of tobacco that is hand wrapped in 100% whole tobacco leaf, is not wrapped by a machine, and does not contain a filter, tip, or any characterizing nontobacco flavor. See Montana Code 16-11-102
• Qualified escrow fund: has the meaning provided in 16-11-402. See Montana Code 16-11-502
• Record: means an original document, a legible facsimile, or an electronically preserved copy. See Montana Code 16-11-102
• Record: means an original document, a legible facsimile, or an electronically preserved copy. See Montana Code 16-11-102
• Resort area: means an area that:

  (a)is an unincorporated area and is a defined contiguous geographic area;

  (b)has a population of less than 2,500 according to the most recent federal census;

  (c)derives more than 50% of its economic well-being from businesses catering to the recreational and personal needs of persons traveling to or through the area for purposes not related to their income production and excluding economic activity from health care, schools, government, and other services that primarily benefit residents; and

  (d)has been designated by the department of commerce as a resort area not more than 2 years prior to its establishment by the county commissioners as provided in 7-6-1508. See Montana Code 7-6-1501

• Resort area district: means a district created under 7-6-1532 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550 that has been established as a resort area under 7-6-1508. See Montana Code 7-6-1501
• Resort community: means a community that:

  (a)is an incorporated municipality;

  (b)has a population of less than 5,500 according to the most recent federal census;

  (c)derives more than 50% of its economic well-being related to current employment from businesses catering to the recreational and personal needs of persons traveling to or through the municipality for purposes not related to their income production and excluding economic activity from health care, schools, government, and other services that primarily benefit residents; and

  (d)has been designated by the department of commerce as a resort community not more than 2 years before the petition of the electors or resolution of the governing body. See Montana Code 7-6-1501

• Retailer: means a person, other than a wholesaler, who is engaged in the business of selling tobacco products to the ultimate consumer. See Montana Code 16-11-102
• Retailer: means a person, other than a wholesaler, who is engaged in the business of selling tobacco products to the ultimate consumer. See Montana Code 16-11-102
• Roll-your-own tobacco: means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. See Montana Code 16-11-102
• Roll-your-own tobacco: means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. See Montana Code 16-11-102
• sell: means any transfer of tobacco products for consideration, exchange, barter, gift, offer for sale, or distribution in any manner or by any means. See Montana Code 16-11-102
• sell: means any transfer of tobacco products for consideration, exchange, barter, gift, offer for sale, or distribution in any manner or by any means. See Montana Code 16-11-102
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Several: means two or more. See Montana Code 1-1-201
• Sole distributor: means a person who either causes a unique brand of tobacco products to be manufactured according to distinctive specifications and acts as the exclusive distributor of the tobacco products or is the exclusive distributor of a brand of tobacco products within the continental United States. See Montana Code 16-11-102
• Statute: A law passed by a legislature.
• Subjobber: means a person who purchases from a licensed wholesaler cigarettes with the Montana cigarette tax insignia affixed and sells or offers to sell tobacco products to a licensed retailer or tobacco product vendor. See Montana Code 16-11-102
• Summons: Another word for subpoena used by the criminal justice system.
• Tobacco product: means cigarettes and all other products containing tobacco that are intended for human consumption or use. See Montana Code 16-11-102
• Tobacco product: means cigarettes and all other products containing tobacco that are intended for human consumption or use. See Montana Code 16-11-102
• Tobacco product manufacturer: has the meaning provided in 16-11-402. See Montana Code 16-11-502
• Tobacco product vendor: means a person doing business in the state who purchases tobacco products through a wholesaler, subjobber, or retailer for 10 or more tobacco product vending machines that the person operates for a profit in premises or locations other than the person's own. See Montana Code 16-11-102
• Units sold: has the meaning provided in 16-11-402. See Montana Code 16-11-502
• Usual: means according to usage. See Montana Code 1-1-206
• Wholesale price: means the established price for which a manufacturer sells a tobacco product to a wholesaler or any other person before any discount or reduction. See Montana Code 16-11-102
• Wholesaler: means a person who:

  (i)purchases tobacco products from a manufacturer for the purpose of selling tobacco products to subjobbers, tobacco product vendors, wholesalers, or retailers; or

  (ii)purchases tobacco products from a sole distributor, another wholesaler, or any other person for the purpose of selling tobacco products to subjobbers, tobacco product vendors, wholesalers, or retailers. See Montana Code 16-11-102

• Wholesaler: means a person that is authorized to affix tax insignia to packages or other containers of cigarettes under 16-11-113, a person that is required to remit the tobacco tax imposed on cigarettes pursuant to 16-11-111, or a person that is required to remit the tobacco tax imposed on other tobacco products under 16-11-111(7). See Montana Code 16-11-502
• Writing: includes printing. See Montana Code 1-1-203