Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 64. TAXATION OF DRUGS AND DRUG LICENSING

Part 10. Opioid Seller License Tax

Definitions

15-64-1001. Definitions. As used in this part, the following definitions apply:

(1) "Department" means the department of revenue provided for in 2-15-1301.

(2) "Opioid" has the meaning provided for "opiate" in 50-32-101.

(3) "Person" means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed, who is a wholesaler licensed by the board of pharmacy and who is a distributor of opioids.

History: En. Sec. 1, Ch. 413, L. 2019.