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.
Mont. Code Ann. § 16-12-309
Local government taxing authority -- specific delegation
Known as the Montana Marijuana Regulation and Taxation Act
The act spans §§ 16–16 (83 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.