Montana DOR Adopts, Amends Excise Tax Regulations to Implement Montana Marijuana Regulation and Taxation Act

The Montana Department of Revenue (DOR) Dec. 23 adopted and amended regulations implementing the Montana Marijuana Regulation and Taxation Act for excise tax purposes. The rules include measures: 1) adopting new rules on licensing and amending a rule on definitions; 2) implementing initial steps to transfer the Medical Marijuana Program (MMP) to the DOR from the Department of Public Health and Human Services; 3) adopting or amending definitions for terminology from the act; 4) providing department systems, forms, uniform application processes, and initial licensure and annual renewal fee schedules for marijuana businesses and individuals registered under the MMP; and 5) ...