Montana Code § 16-12-309

Local Government Taxing Authority -- Specific Delegation
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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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