Section 16-12-309 - Local government taxing authority - specific delegationAs 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.
Added by Laws 2021, Ch. 576,Sec. 94, eff. 1/1/2022.Contingent voidness. Section 115 of Laws 2021, Ch. 576 provides: "Contingent voidness. If the Montana supreme court determines that Initiative Measure No. 190, approved November 3, 2020, other than the portions relating to revenue distribution, is in violation of the Montana constitution and the constitutional infirmity invalidates the entire initiative, then both Initiative Measure No. 190 and [this act] [Ch. 576] are void."