Cannabis Control Division April 2025 Newsletter

4/20 Safety Awareness Month

The CCD is excited to announce another year of 4/20 Safety Awareness Month. Throughout this month, look for emails and social media posts about being safe and responsible.

Public Consumption Prohibited

With 4/20 coming up, remember that public consumption of marijuana/marijuana products (including medical marijuana) remains prohibited. It is also prohibited under federal law on all federal lands and waters. Operating a motor vehicle under the influence of marijuana remains illegal.

Administrative Hold on Products

If appropriate, licensees will receive an automated email notification from Metrc notifying them which package tags have been placed on administrative hold. The email provides additional guidance. If a product is placed on administrative hold, contact the wholesaler before contacting the Cannabis Control Division. Current product recalls can be found on the CCD website. Link below:

External Transfers in Metrc – Seeds Only

Providers wanting to add seeds to their cultivations must obtain an “External Incoming Transfer Manifest” from METRC and open an external transfer. Certain requirements must be met to do so.

External Transfers apply to seeds only; clones cannot be entered into the External Incoming Transfer Manifest. Clones should be created under the “vegetative tab” instead of the “immature” tab.

Transfer of Location

Are you considering transferring your cannabis premise to a location where another cannabis business is currently operating? Please call CCD Business Licensing at (406) 444-0596 extension 4 for further guidance before doing so.

Metrc Transfer Hub

The Transport Hub feature in Metrc is the tool available to assist the industry with meeting the requirements outlined in ARM 42.39.413(5)(a)(b), which requires the actual date and time of departure and arrival of transported marijuana items.

For additional guidance, please see the bulletin link below:

Intravenous CBD Warning

On March 6, 2025, the FDA issued a warning about Pico IV Inc., an intravenous CBD supplement. The FDA stated:

“’Pico IV’ product is especially concerning from a public health perspective because injectable drug products can pose risks of serious harm to users. Injectable products are delivered directly into the body and therefore bypass some of the body’s key defenses against toxins and microorganisms that can lead to serious and life-threatening conditions.”

For further information click on the link below:

Property Tax Relief Programs for Homeowners – Apply by April 15

  • Residential homeowners on a fixed or limited income may qualify for the Property Tax Assistance Program (PTAP). Qualifying applicants receive a reduced property tax rate reduction of 30, 50, or 80% on the first $350,000 of their home’s market value. Eligibility for this program is based on home ownership, occupancy requirements, income levels, and marital status.
  • Montana veterans who are 100% disabled or the unmarried surviving spouses of deceased veterans who were 100% disabled may qualify for the Montana Disabled Veterans (MDV) Property Tax Assistance Program. Qualifying applicants receive a reduced property tax rate reduction of 50, 70, 80, or 100% on their home’s market value. Eligibility for this program is based on home ownership, occupancy requirements, military disability requirements, income levels, and marital status.

Once eligible taxpayers apply for assistance, they are included in the program’s annual income verification as long as they own their home and it is their primary residence.

For applications, taxpayers are encouraged to go online to propertytaxhelp.mt.gov or contact a Department of Revenue field office. For questions and more information about qualifications, visit MTRevenue.mt.gov, or call us at (406) 444-6900, or Montana Relay at 711 for hearing impaired.

Information about the Transition Election

Senate Bill 399, passed during the 2021 legislative session, provided for a transition election. This election affects a limited number of taxpayers that may have incurred differences in the amount of capital losses and passive losses because of the recalculation of Montana adjusted gross income under the law before Senate Bill 399. The election is one-time catchup calculation that reconciles the difference between the federal and Montana amounts of passive activity losses as well as short-term and long-term capital losses. The transition election also includes the ability to report the recovery of federal income tax deducted in 2023.

Because it is an election, the department reminds taxpayers that transition item adjustments only need to be reported if the taxpayer chooses to report the item. To make the election, you must file the 2024 Form 2 by the extended due date and complete the Transition Schedule. If an election to report one adjustment is made, all other applicable adjustments must be made as well. For example, if a taxpayer makes an election to report a subtraction from federal taxable income to reconcile the difference between Montana capital losses and federal capital losses and received a refund of federal taxes deducted in 2023, the taxpayer must report both the subtraction for the capital loss recognition and the addition for the federal refund deducted in 2023.

Taxpayers may amend their return to revoke an election and its related adjustment if the original filing included an incorrect adjustment or unintentional election.

ABCD Announces 2025 ‘Alcohol Responsibility Matters’ Scholarship Winners

Helena – Montana’s Department of Revenue (DOR) Alcoholic Beverage Control Division (ABCD) is a member of the National Alcohol Beverage Control Association (NABCA) and received an alcohol education grant from this organization. NABCA’s mission is to support member jurisdictions in their efforts to protect public health and safety and ensure responsible and efficient systems for beverage alcohol distribution and sales.

ABCD is pleased to announce its second year in awarding five, one-time, $2,000 scholarships to Montana students who came up with an essay and design dedicated to the question: What does “Alcohol Responsibility Matters” mean to you and your community? This opportunity was for all Montana high school seniors who were willing to take the time to write a brief essay about what the message meant to them and with an original design idea. To receive the scholarship, students must attend a Montana post-secondary school/apprentice program/certificate institute of higher learning after graduation (including homeschooled students). 55 qualified submissions were received by the deadline.

Congratulations to the following 2025 winners!

  • Rina Gottula, Shepard, MT
  • Mara Murer, Libby, MT
  • Gabriel Hull, Bozeman, MT
  • Luis Spotted Eagle, Cut Bank, MT
  • Braedon Ferris, Thompson Falls, MT

Their designs may be used on materials for alcoholic beverage establishments and billboards in high-traffic areas across Montana to promote the importance of responsible alcohol consumption. The billboards will have a consistent theme centered on Montana, with the tagline “Alcohol Responsibility Matters” and the ABCD-designed logo, along with the student’s original artwork. ABCD hopes to provide community-centered messages that remind individuals 21 and over of the importance of being responsible when consuming alcohol. This will support the overall theme of ABCD Alcohol Responsibility Matters resources for licensees and the public.

For more information about the scholarship, please go to the ABCD’s scholarship page or contact the ABCD Outreach and Education Unit at dorabcd-o&e@mt.gov.

Public Comment Period Open for 2025 Capitalization Rates

In accordance with , the department will accept comments on the 2025 Capitalization rate study until 5 p.m. on April 4, 2025.

The department considers all the comments received prior to issuing the current year assessment notices and will post a response to each written comment received within 20 days of the close of the comment period. Comments can be emailed to

Tax Simplification Changes Now in Effect for Montana

Taxpayers preparing their 2024 Montana tax return may be noticing the effect of Senate Bill 399 from the 2021 Legislature. The bill aligns the Montana tax system more closely to the federal system and the calculation of Montana taxable income starts with federal taxable income. Some subtractions and deductions, such as the subtraction for certain tips and the Montana deductions for 100% of medical insurance premiums, were eliminated. However, some new deductions were added, including a $5,500 subtraction for taxpayers 65 and older.

For more detail about these changes, visit the Simplification Hub on the department’s website.

To accommodate the changes, the Department of Revenue provided all employers and payroll providers with updated wage withholding tables. These tables are used to determine how much your employer should withhold from your paycheck and then send to the department for your state income tax liability. When the updated tables were provided, the department also asked employers to have their employees update the information on their MW-4 (Montana Employee’s Withholding Allowance and Exemption Certificate).

The changes in calculating Montana taxable income may mean that your tax liability (tax amount based on your taxable income) is different from last year even if your total income was relatively the same. This combined with the new withholding may also affect your bottom-line refund or tax due.
The department encourages individuals to review their wage withholding.

Check and Update Your 2025 Montana Tax Withholding

Individuals may be seeing different refund amounts on their 2024 Montana tax returns than they experienced in the past. The Montana Department of Revenue (DOR) encourages Montana taxpayers to review their income tax withholding annually.

Wage earners, self-employed individuals, and retirees with wage income can access the Montana Employee’s Withholding and Exemption Certificate (Form MW-4) and related information available on the department’s website.

The IRS provides similar guidance on federal withholding with their Tax Withholding Estimator, a user-friendly resource for determining the amount of income tax to withhold from their income.

What is withholding?

For employed individuals, withholding refers to the federal and state income tax amount deducted from their paycheck.

Why review?

Both DOR and the IRS suggest taxpayers review their withholding at least once annually. For anyone who has recently completed their 2024 return, now is an ideal time to do so. This tool is also useful to review withholdings after significant life events like marriage, divorce, buying a home, or having a child.

All forms of income should be considered, including part-time work, side jobs, or the sale of goods or services commonly reported on Form 1099-K.

March 1 Deadline Reminders

Deadline for Business Equipment Reporting

Individuals and businesses owning business equipment (as of January 1, 2025) with an aggregate market value of more than $1 million statewide must report the equipment owned by March 1, 2025, to avoid a 20 percent penalty. Business owners can report online with the department’s TransAction Portal (TAP).

Those businesses whose statewide aggregate market value is $1,000,000 or less are exempt from the business equipment tax. These businesses will not have a reporting requirement in 2025 unless:

  1. They have acquired new personal property that would increase their equipment’s aggregate market value above the exemption amount; or
  2. The department requests a personal property reporting form be completed.

Have Questions About Personal Property?

Deadline for Tax-Exempt Organizations

  • Nonprofit, religious, or charitable organizations and other tax-exempt entities may qualify for a real or personal property tax exemption based on the specific use of the property. If you feel your organization may qualify, please see the documentation requirements for specific exemption types. Applications must be submitted by March 1 to be considered for Tax Year 2025.

Livestock Reports and Payments Due March 1

Montanans have just a few more weeks to report the number of each type of livestock they own and to pay the per capita fees set yearly by the Montana Board of Livestock.

Livestock reports and payments are due March 1. Owners can report and pay online through the department’s TransAction Portal.

Livestock owners must report what they owned as of February 1, 2025.

If you reported last year but no longer own livestock, you still need to submit a reporting form to let us know your livestock count is zero.

Owners preferring a paper reporting form can download the Livestock Reporting Form, or call (406) 444-6900 for assistance.

The Board of Livestock has changed per capita fee rates this year.

Property Tax Relief Programs for Homeowners – Apply by April 15

  • Residential homeowners on a fixed or limited income may qualify for the Property Tax Assistance Program (PTAP). Qualifying applicants receive a reduced property tax rate reduction of 30, 50, or 80% on the first $350,000 of their home’s market value. Eligibility for this program is based on home ownership, occupancy requirements, income levels, and marital status.
  • Montana veterans who are 100% disabled or the unmarried surviving spouses of deceased veterans who were 100% disabled may qualify for the Montana Disabled Veterans (MDV) Property Tax Assistance Program. Qualifying applicants receive a reduced property tax rate reduction of 50, 70, 80, or 100% on their home’s market value. Eligibility for this program is based on home ownership, occupancy requirements, military disability requirements, income levels, and marital status.

Cannabis Control Division February 2025 Newsletter

2025 Montana Legislative Session Has Begun

The 2025 legislative session began on January 6. The website below provides information on proposed bills and hearings, how to get involved, and information on your legislator.

As a reminder, proposed bills are not active laws until they have been through the legislative process and signed into law by the governor. Once signed, a bill may have different effective dates for the bill or parts of the bill. Usually, those dates can be found at the end of a bill. Please remember that the Cannabis Control Division does not write proposed legislation. If you have questions or concerns, please contact your legislators.

Expiration Date Reminders and Renewal Submission Deadline

License expiration date reminders will be sent out 120, 90, 75, and 45 days before your license expires. A renewal application can be submitted up to 90 days before a license expires. Business renewal applications must be submitted at least 60 days before a license expires. Applications submitted after 60 days risk their license expiring before the application is approved and not granted an extension.

Lab Batch Testing in Metrc

Metrc will be implementing a change to the process of submitting samples for testing on February 24, 2025. When requesting testing, the item category will determine which testing can be requested. For example, if you request testing for a test batch of “flower,” you will only have the option to select testing for flower. Additionally, if test results are not completely entered, the product will not receive a test passed status. This will reduce human error and ensure that every product receives the correct and required laboratory tests.

Harvest Lots

Effective February 24, 2025, a harvest lot may not contain multiple strains and must be identical strains per ARM 42.39.601(22).

Effective February 24, 2025, multi-strain harvest lots and multi-strain composite laboratory test samples are prohibited per  ARM 42.39.614(3).

Expanded Pesticide List

The expanded pesticide list found in the Quality Assurance Testing Requirements Appendix Version 1.0 will be implemented on February 24, 2025. The expanded pesticide list can be found on Table 4.0b.

FDA Revokes Use of Red Dye No.3

The FDA is revoking the authorization for the use of FD&C Red No. 3 as a matter of law, based on the Delaney Clause of the Federal Food, Drug, and Cosmetic Act (FD&C Act).

Manufacturers who use FD&C Red No. 3 in food and ingested drugs will have until January 15, 2027, or January 18, 2028, respectively, to reformulate their products. Other countries still currently allow for certain uses of FD&C Red No. 3 (called erythrosine in other countries). However, foods imported to the U.S. must comply with U.S. requirements.

Updated Instructions for Itemized Deductions on Federal Income Tax Returns

The Department of Revenue has updated the Form 2 instructions to provide guidance to taxpayers claiming itemized deductions on their federal income tax return that are affected by the state and local income tax cap (SALT cap). If a taxpayer’s deduction is limited to the SALT cap, the adjusted itemized deduction amount on Form 2, line 2 is reduced after considering all state and local taxes, other than state income tax.

Learn more about reporting the deduction and revised Worksheet A here.

 

Unclaimed Property Day is Back, Returning Money to Montanans

HELENA – The State of Montana is currently holding approximately $148 million dollars in unclaimed or abandoned property that belongs to state citizens.

“That $148 million dollars is real money that belongs to Montanans. It could be you, your family, your friends, or your neighbors. We want to get that money back to our citizens and one way to do that is to search on mycash.mt.gov or Missingmoney.com which is a national database,” said Brendan Beatty, Director of the Montana Department of Revenue.

Nearly 33 million people in the United States – 1 in every 7 – have unclaimed property for which the owner has not initiated any activity for up to seven years. When the company cannot locate the owner of the unclaimed items, the money or properties are transferred to the Department of Revenue to await a claim by the rightful owner.

Common examples of unclaimed property include unpaid life insurance benefits, forgotten bank accounts, and unused rebate cards.

In 2021, to increase awareness of unclaimed property, NAUPA launched the first National Unclaimed Property Day on February 1. On this day, unclaimed property administrators encourage everyone to search Missingmoney.com to determine if a state is holding their property. Individuals are encouraged to search their name, a maiden name, or the name of a business or non-profit. All searches are free.

The State of Montana is participating in National Unclaimed Property Day for its second year, as well as creating local outreach and education opportunities as part of its efforts to reunite Montana citizens with their money.

Begin your search at mycash.mt.gov or email us at unclaimedproperty@mt.gov.

New Look for Agency Rules Notices

HELENA – Effective with the publication of Montana Administrative Register, Issue 1, on January 3, 2025, the Montana Secretary of State (SOS) ushered in the first substantive and procedural changes to administrative rulemaking in more than 40 years. As with all other state agencies, the department transitioned to the SOS’ new filing procedures and adopted its new rulemaking notice format, which looks like the following:

Sample Proposal Notice (PDF)

While much has changed in the outward appearance of agency rules notices, nothing has changed about how you will be notified of the department’s proposed rulemaking, the substance (or requirements) of the department for its administrative rules proposals, or your ability to participate in this public process. In fact, the new notice format is intended to simplify the rulemaking experience.

For more information, visit the Montana Department of Revenue Administrative Rules or contact the department’s Rule Reviewer, Todd Olson, at todd.olson@mt.gov.

Cannabis Control Division January 2025 Newsletter

2025 Montana Legislative Session Information

The 2025 legislative session begins on January 6. Please visit the website below for information on proposed bills, hearings, legislators, and other events.

Proposed bills are not active laws until they have been through the legislative process and signed into law by the Governor. Please remember that the Cannabis Control Division does not have the authority to change any proposed bills. If you have questions or concerns, please contact your legislators.

Harvest Lots

Effective February 24, 2025, a harvest lot may not contain multiple strains and must be identical strains per ARM 42.39.601(22).

Effective February 24, 2025, multi-strain harvest lots and multi-strain composite laboratory test samples are prohibited per  ARM 42.39.614(3).

Changes to TAP Payments

Beginning December 29, 2024, you may need to either create an account using the TransAction Portal (TAP) or log into your existing TAP account to make CAN tax account payments. For assistance, please call (406) 444-6900.

Metrc Retail ID

Currently, Metrc Retail ID is free for licensees. Metrc plans to change this, but the specific date has not been decided. The CCD does not require this. For more information on Metrc Retail ID, see the link below:

Transfer Hub Requirements

The Transport Hub feature in Metrc is the tool available to assist the industry with meeting the requirements outlined in ARM 42.39.413(5)(a)(b), which requires the actual date and time of departure and arrival of transported marijuana items. The transfer hub in Metrc must be used whenever marijuana or marijuana products are transferred from one license to another. This includes transferring samples for testing labs.

Hologram on Medical Cards

The hologram on medical marijuana cards was updated in December 2024 with the implementation of a new card printer. The new hologram is eight shapes in total.

10% Deviation on Packages and Labels

16-12-224(8)(c), MCA, allows for a 10% deviation above or below the allowable amount found in 16-12-224(8)(b)(iv) MCA for edible products only. For example, a package may state 100 milligrams of THC. However, the label must accurately state the actual milligrams of THC contained in the product, and it must fall between 90 -110 milligrams. Packages that state 100 milligrams cannot have a label with less than 90 milligrams or more than 110 milligrams.

Metrc Employees Email Updates

Each employee can now update their Login & Account E-mail as needed, and an Industry Admin or an employee with Manage Employee Permissions can update the Notification E-mail for each employee listed in Metrc for a license. Please see the bulletin below for more information.

Lab Batch Testing in Metrc

Metrc will be implementing a change to the process of submitting samples for testing on February 24, 2025. When requesting testing, the item category will determine which testing can be requested. For example, if you request testing for a test batch of “flower,” you will only have the option to select testing for flower. Additionally, if test results are not completely entered, the product will not receive a test passed status. This will reduce human error and ensure that every product receives the correct and required laboratory tests.

Business Equipment Reporting Requirement

Helena – The department recently notified business owners with a business equipment reporting requirement, that it is time to report for Tax Year 2025. Individuals and businesses owning business equipment (as of January 1, 2025) with an aggregate market value of more than $1 million statewide must report the equipment owned by March 1, 2025, to avoid a 20 percent penalty.

Businesses whose statewide market value of equipment is $1 million or less are exempt from the business equipment tax. These businesses do not have a reporting requirement in 2025 unless: (1) they have acquired new personal property that would increase their equipment’s aggregate market value above the exemption amount; or (2) the department requests a personal property reporting form be completed.

Business owners can report online using the department’s TransAction Portal (TAP). Online reporting forms are pre-populated with the business equipment reported in 2024. Owners will review the previously reported assets and make any needed additions and deletions. An immediate confirmation receipt will be sent after the report is submitted.

For more information, visit MTRevenue.gov or contact us at (406) 444-6900 or DORCustomerAssistance@mt.gov.

 

 

Beginning December 29, 2024, TAP Account May Be Required for Payments

Beginning December 29, 2024, you may need to either create an account using the TransAction Portal (TAP) or log into your existing TAP account to make estimated payments, pay your return, request a payment plan, or make any other type of payment

Cannabis Control Division December 2024 Newsletter

Notice of Scheduled Maintenance – Montana TransAction Portal (TAP)

The Montana TransAction Portal will be down for scheduled maintenance from Friday, December 27, 2024, at 4:00 p.m. to Monday, December 30, 2024, at 7 a.m.

Understanding Marijuana Testing Requirements

All marijuana and marijuana products must pass quality assurance testing before they may be sold in a dispensary to either a registered Montana medical cardholder or an adult-use consumer. The testing requirements are identical for medical and adult-use marijuana and marijuana products.

To learn more about testing requirements, please visit the link below:

Gift Card Sales Permitted

Gift cards may be purchased at Montana dispensaries. Happy Holidays!

Alcoholic Beverage Control Division (ABCD) is Pleased to Announce the Fake ID Campaign

Helena – Montana’s Alcoholic Beverage Control Division (ABCD) is a member of the National Alcohol Beverage Control Association (NABCA) and received an alcohol education award from this organization. NABCA’s mission is to support member jurisdictions in their efforts to protect public health and safety and ensure responsible and efficient systems for beverage alcohol distribution and sales.

ABCD has launched their Fake ID campaign on November 11, 2024, and will run through February 11, 2025. Eleven billboards (featuring two designs) in the following high-traffic areas across parts of Montana illustrate the potential consequences of using a Fake ID to purchase alcohol:

  • Box Elder, US 87-mile marker 95.50, facing north.
  • Havre, US 2-mile marker 379, facing west.
  • Livingston, I-90–mile marker 337, facing east.
  • Helena, US 12-mile marker 47, facing east.
  • Helena, US 12-mile marker 41, facing west.
  • Great Falls, US 87-mile marker 4.7, facing south.
  • Glendive, State Route 16, facing south.
  • Lodge Grass, I-90-mile marker 525, facing west.
  • Malta, US –mile marker 473, facing west.
  • Ramsay, I-15-mile marker 120, facing south.
  • Helena (Digital) 5505 N. Montana Ave, facing north.
Billboard with cartoon ID and the word "Fake" in red letters. It reads: "Fake IDs: Bad for Montana, bad for you!"
Billboard featuring teens thinking about the consequence of fake IDs. It reads: "Say No to Fake IDs."

Four public service ads (PSAs) will run on over 200 AM and FM radio stations throughout Montana.  These PSAs will also highlight the potential consequences of using a Fake ID to purchase alcohol from the perspectives of the underaged users, alcoholic beverage license holders, and parents.

For more details and supplemental materials for licensees, please go to the ABCD’s Responsibility Matters Page.

Alcoholic Beverage Control Division’s 2nd Annual Scholarships for Seniors Graduating in 2025

Helena – Montana’s Alcoholic Beverage Control Division (ABCD) is a member of the National Alcohol Beverage Control Association (NABCA) and has received an alcohol education award from this organization. NABCA’s mission is to support member jurisdictions in their efforts to protect public health and safety and ensure responsible and efficient systems for beverage alcohol distribution and sales.

ABCD will again award five, one-time, $2,000 scholarships to Montana high school seniors graduating in 2025 who write a short paragraph of 250 words maximum (explaining the design) and come up with an original artwork design dedicated to the question: What does “Alcohol Responsibility Matters” mean to you and your community? The winning designs may be used to create posters, T-shirts, stickers or decals, coasters, billboards, etc.

The original artwork designs will be used to promote the importance of responsible alcohol consumption across Montana. The designs will focus on a consistent theme centered on Montana and the tagline “Alcohol Responsibility Matters”, combining the existing logo with the student’s original design. ABCD hopes to provide community-centered messages reminding individuals 21 and over of the importance of being responsible when consuming alcohol. The design contest/scholarship supports the overall theme of Alcohol Responsibility Matters for Alcohol Awareness year-round.

For more detailed information and the scholarship form, please visit the ABCD’s scholarship webpage, or contact the ABCD Outreach and Education Unit at dorabcd-o&e@mt.gov

Media Contact:

Jason Slead | (406) 444-6700
dorcommunications@mt.gov

Alcoholic Beverage Control Division (ABCD) is pleased to announce a Fake ID campaign beginning November 11, 2024

Helena – Montana’s Alcoholic Beverage Control Division (ABCD) is a member of the National Alcohol Beverage Control Association (NABCA) and received an alcohol education award from this organization. NABCA’s mission is to support member jurisdictions in their efforts to protect public health and safety and ensure responsible and efficient systems for beverage alcohol distribution and sales.

ABCD will launch their Fake ID campaign on November 11, 2024, and will run through February 11, 2025. Eleven billboards in high-traffic areas across parts of Montana, including  the Highline, along I-90, throughout Helena, and I-15, to illustrate the potential consequences of using a Fake ID to purchase alcohol. Four public service ads (PSAs) will run on over 200 AM and FM radio stations throughout Montana.  These PSAs will also highlight the potential consequences of using a Fake ID to purchase alcohol from the perspectives of the underaged users, alcoholic beverage license holders, and parents.

For more details, please go to the ABCD’s webpage abcd.mt.gov and click on Alcohol Responsibility Campaigns for locations of the billboards and other resources.

Media Contact:

Jason Slead | (406) 444-6700
dorcommunications@mt.gov

Cannabis Control Division November Newsletter

Solvent-Based Tinctures and Marijuana-Infused Tinctures

Tinctures made with alcohol are considered to be extracts/concentrates. ARM 42.39.601(60) includes these tinctures under the definition of “solvent-based marijuana concentrate and extract.” Tinctures made with alcohol must be tested as an extract/concentrate and categorized as such in Metrc. These tinctures must be labeled as a concentrate/extract not requiring heat, as required in ARM 42.39.318(1)(c)(ii). Alcohol-based tinctures cannot exceed 800 milligrams per package, per 16-12-224(8)(b)(iii), MCA.

Tinctures made without alcohol fall under the marijuana-infused product category, must be tested as such, and contain no more than 10mg THC per serving and 100mg THC per package. Tinctures made without alcohol must be labeled as a marijuana-infused product, as required in 42.39.316(1)(c). A 10% variance per serving and package for edible marijuana-infused products is allowed per 16-12-224(8)(c), MCA.

Possession limits and sale limits apply, based on ARM 42.39.118(2); these limits are no more than 8 grams or milliliters of alcohol-based tinctures and no more than 800 milligrams of a marijuana-infused tincture. The different requirements for testing marijuana and marijuana products can be found in the Quality Assurance Testing Requirements Appendix Version 1.0, link below:

Processing Times – Payments

Payments made for applications can take 3-5 business days to process and post. Worker permits and business applications cannot be processed until the payment has been posted. Full payment is required for a worker permit application, and the processing fee is required for a business application. The Cannabis Control Division cannot process these applications on the same day they are submitted.

Exit Packages – Required Statements

Per ARM 42.39.319, all marijuana and marijuana products provided to customers at the point of sale shall be in exit packaging that is child-resistant, opaque, and contains the following verbatim warnings as required by 16-12-215 MCA.

  • WARNING: Consumption of marijuana may cause anxiety, agitation, paranoia, psychosis, and cannabinoid hyperemesis.
  • WARNING: Consumption of marijuana by pregnant women may result in fetal injury and low birth weight.
  • WARNING: Consumption of marijuana by nursing mothers may result in infant hyperactivity and poor cognitive function.

A label template, with these warnings, are available online. Please note that two (2) sets of warnings are on each label to help save on associated costs. There is no differing set of required warnings for medical cardholders versus adult consumers.

Retail Price Study

This Retail Price Study reviews the top 6 selling product categories as reported to the Cannabis Control Division’s (CCD) seed-to-sale tracking system from January 2022 to June 2024. These product categories are Buds, Concentrate, Infused (Edibles), Pre-Rolls, Infused (Non-Edibles), and Shake/Trim. The product categories are presented in descending order based on their market share over a 30-month period:

  • Low sales volume product categories (Kief, Plants, and Seeds) are not included in the study.
  • Monthly sales volume stats for quantity sold, revenue, and average retail prices per unit are provided.
  • Reported seed-to-sale tracking system product sales volume totals encompass Adult Use and Medical sales.
  • Product revenue totals included in the report are based on Total Price amounts reported to the seed-to-sale tracking system from licensed dispensaries for products sold before tax and after any discounts.

This study can be found under the “Program Resources” section of the CCD website, or click the link below:

Income Tax Update Webinar – Tax News You Can Use

The Montana Department of Revenue is offering a free webinar on November 26, 2024, at 11 am, to cover updates for tax year 2024.

The presentation will provide information which will be useful in the upcoming filing season. Specifically, the webinar will present an overview of changes to important areas including income tax simplification and other legislative changes, annual changes, and forms changes.

The webinar will last about an hour. We will record the webinar and make it available for viewing on our website. Unfortunately, no continuing education credits (CPE) will be offered.

Register here.

The Department of Revenue has Begun Mailing Out Lookback Letters

The Department of Revenue has begun mailing out lookback letters to certain withholding account owners for tax year 2025.

If you receive a lookback letter, it is because your remittance schedule is changing for the upcoming 2025 tax year. This change will go into effect on January 1, 2025. If your remittance schedule has changed, it is very important to notify your payroll provider to avoid late payment penalties and interest.

If you do not receive a lookback letter, your remittance schedule did not change.

Reach out to the Withholding Unit at 406-444-6937 or MTDORWithholding@mt.gov with any questions.

Cannabis Control Division October Newsletter

Metrc Processing Jobs

A new recording processing method was implemented on February 1, 2024. This functionality replaced the production batch process in Metrc. Metrc provided a comprehensive guide (with screenshots) that provides an overview of the processing job functionality. That guide can be found at the link below:

Metrc Transfer Hub Arrival/Departure Times

Licensees must enter the time of departure/arrival in Metrc.

For more assistance with this process, please visit the Metrc bulletin below:

Gift Cards

Gift cards are permitted to be sold at all Montana-licensed dispensaries.

Marijuana Worker Permits

A marijuana worker permit is required for an employee who performs work for or on behalf of a marijuana business if the individual participates in any aspect of the marijuana business (16-12-226(1), MCA). Employees may not work for a licensed marijuana business without a valid worker permit.

When issued a worker permit, for the first time only, a successful applicant will receive a temporary ID badge to utilize until their physical copy arrives in the mail. This option is not available for a renewal application.

A renewal application must be submitted at least thirty (30) days in advance to allow sufficient time for review and processing. If a worker permit holder does not submit their application on time, access to Metrc will be removed. The Cannabis Control Division cannot restore access until an application has been processed and payment has been posted.

Information on applying for and renewing a worker permit application can be found at the link below: