Montana § 16-11-119 - Disposition Of Taxes -- Statutory Appropriation
Full text of Montana Montana Code Annotated § 16-11-119 — Disposition Of Taxes -- Statutory Appropriation, with citation guidance and answers to common questions.
§ 16-11-119. Disposition Of Taxes -- Statutory Appropriation
Disposition of taxes -- statutory appropriation. (1) A sum equal to the amount necessary to purchase cigarette tax stamps must be deposited to or allocated from the state special revenue fund to the credit of the department from cigarette taxes collected under the provisions of 16-11-111 , as provided in subsection (5) of this section. (2) After the deposit or allocation in subsection (1), cigarette taxes collected under the provisions of 16-11-111 must, in accordance with the provisions of 17-2-124 , be deposited as follows: (a) 8.3% or $5 million, whichever is greater, in the state special revenue fund to the credit of the department of public health and human services for the operation and maintenance of state veterans' nursing homes; (b) 2.6% in the major repair long-range building program account provided for in 17-7-221 ; (c) 44% in the state special revenue fund to the credit of the health and medicaid initiatives account provided for in 53-6-1201 ; (d) $150,000 in the veterans and surviving spouses state special revenue account provided for in 10-2-108 ; and (e) the remainder to the state general fund. (3) If money in the state special revenue fund for the operation and maintenance of state veterans' nursing homes exceeds $2 million at the end of the fiscal year, the excess must be transferred to the state general fund. (4) The taxes collected on tobacco products other than cigarettes must in accordance with the provisions of 17-2-124 be deposited as follows: (a) one-half in the state general fund; and (b) one-half in the state special revenue fund account for health and medicaid initiatives provided for in 53-6-1201 . (5) Each fiscal year, a sum equal to the amount of money necessary to purchase cigarette tax stamps is statutorily appropriated, as provided in 17-7-502 , from the state special revenue fund allocation in subsection (1) to the department for tax administration responsibilities.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 16-11-119
What does Montana Code Annotated § 16-11-119 cover?
Section 16-11-119 ("Disposition Of Taxes -- Statutory Appropriation") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 16-11-119?
A common citation format is "Montana Code Annotated § 16-11-119" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 16-11-119 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.