Revise tax rate on cigarettes that are not burned

This bill updates Montana's cigarette tax structure by establishing a lower tax rate for heated tobacco products that are not burned, charging 85 cents per 20-cigarette package compared to the existing $1.70 rate for traditional cigarettes. The legislation directly affects wholesalers, retailers, and consumers by creating a new tax category for heated tobacco products while maintaining the existing tax framework for conventional cigarettes. Key provisions include maintaining the current tax exemption for tribal members on reservations through a quota system, adjusting tax rates for other tobacco products like premium cigars and moist snuff, and setting an effective date of June 30, 2025 for the new cigarette tax rates. The bill also clarifies refund procedures for wholesalers selling to tribal retailers and requires tax collection on non-cigarette tobacco products at 50% of wholesale price.