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68th Legislature 2023 HB 840.1
1 HOUSE BILL NO. 840
2 INTRODUCED BY R. MARSHALL
3
4 A BILL FOR AN ACT ENTITLED: “AN ACT REVISING THE TOBACCO TAX ALLOCATION FOR THE
5 OPERATION AND MAINTENANCE OF STATE VETERANS' NURSING HOMES; PROVIDING AN
6 APPROPRIATION; AMENDING SECTION 16-11-119, MCA; AND PROVIDING AN EFFECTIVE DATE AND
7 AN APPLICABILITY DATE.”
8
9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
10
11 Section 1. Section 16-11-119, MCA, is amended to read:
12 "16-11-119. Disposition of taxes -- statutory appropriation. (1) A sum equal to the amount
13 necessary to purchase cigarette tax stamps must be deposited to or allocated from the state special revenue
14 fund to the credit of the department from cigarette taxes collected under the provisions of 16-11-111, as
15 provided in subsection (5) of this section.
16 (2) After the deposit or allocation in subsection (1), cigarette taxes collected under the provisions
17 of 16-11-111 must, in accordance with the provisions of 17-2-124, be deposited as follows:
18 (a) 8.3% or $4 $5 million, whichever is greater, in the state special revenue fund to the credit of the
19 department of public health and human services for the operation and maintenance of state veterans' nursing
20 homes;
21 (b) 2.6% in the major repair long-range building program account provided for in 17-7-221;
22 (c) 44% in the state special revenue fund to the credit of the health and medicaid initiatives
23 account provided for in 53-6-1201; and
24 (d) the remainder to the state general fund.
25 (3) If money in the state special revenue fund for the operation and maintenance of state veterans'
26 nursing homes exceeds $2 million at the end of the fiscal year, the excess must be transferred to the state
27 general fund.
28 (4) The taxes collected on tobacco products other than cigarettes must in accordance with the
-1- Authorized Print Version – HB 840
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68th Legislature 2023 HB 840.1
1 provisions of 17-2-124 be deposited as follows:
2 (a) one-half in the state general fund; and
3 (b) one-half in the state special revenue fund account for health and medicaid initiatives provided
4 for in 53-6-1201.
5 (5) Each fiscal year, a sum equal to the amount of money necessary to purchase cigarette tax
6 stamps is statutorily appropriated, as provided in 17-7-502, from the state special revenue fund allocation in
7 subsection (1) to the department for tax administration responsibilities."
8
9 NEW SECTION. Section 2. Appropriation. There is appropriated $100 from the general fund to the
10 department of revenue for the fiscal year beginning July 1, 2023, for the purpose of complying with
11 administrative and computer programming expenses associated with the implementation of [this act].
12
13 NEW SECTION. Section 3. Effective date. [This act] is effective July 1, 2023.
14
15 NEW SECTION. Section 4. Applicability. [This act] applies to fiscal years beginning after June 30,
16 2023.
17 - END -
-2- Authorized Print Version – HB 840


Statutes affected:
HB0840_1.pdf: 16-11-119
HB0840_X.pdf: 16-11-119
Enrolled: 16-11-119
Introduced: 16-11-119