Generally revise tobacco tax laws

This bill revises Montana's cigarette tax from $1.70 to $2.70 per pack of 20 cigarettes and updates related tax provisions for other tobacco products. The changes directly affect wholesalers, retailers, and consumers by increasing the cost of purchasing cigarettes and adjusting tax rates on premium cigars and moist snuff. Key provisions include maintaining a tax exemption system for tribal members on reservations through a quota-based distribution process, requiring wholesalers to obtain department approval before shipping untaxed cigarettes to tribal retailers, and establishing new tax rates of 50% of wholesale price for other tobacco products. The bill also clarifies refund procedures for wholesalers selling to tribal retailers and ensures retailers assume taxes have been paid unless explicitly stated otherwise on invoices.