Mont. Code Ann. § 15-30-2338 — MT Code / Title 15 / Chapter 30 / Part 23 / Section 15-30-2338
15-30-2338 Residential property tax credit for elderly -- eligibility -- disallowance or adjustment
Status: in_force

15-30-2338 . Residential property tax credit for elderly -- eligibility -- disallowance or adjustment. (1) In order to be eligible to make a claim under 15-30-2337 through 15-30-2341 , an individual:

(a) must have reached age 62 or older during the claim period for which relief is sought;

(b) must have resided in Montana for at least 9 months of that period;

(c) must have occupied one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months of the claim period; and

(d) must have less than $45,000 of gross household income.

(2) A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim period.

(3) A claim is disallowed if the department finds that the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under 15-30-2337 through 15-30-2341 .

(4) When the landlord and tenant have not dealt at arm's length and the department judges the gross rent charged to be excessive, the department may adjust the gross rent to a reasonable amount.
Mont. Code Ann. § 15-30-2522 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2522
15-30-2522 Withholding of lottery winnings
Status: in_force

15-30-2522 . Withholding of lottery winnings. (1) When making any payment of winnings that are subject to withholding, the state lottery and sports wagering commission, created under Title 23, chapter 7, part 2, shall deduct and withhold from the payment a tax in an amount equal to the highest marginal rate tax in effect under 15-30-2103 .

(2) For the purposes of this section, the phrase "winnings that are subject to withholding" means the proceeds in excess of $5,000 won from a lottery game operated pursuant to Title 23, chapter 7.

(3) Every person who receives a payment of winnings that are subject to withholding shall furnish the state lottery and sports wagering commission with a signed statement containing the name, address, and taxpayer identification number of the recipient and of every person entitled to any portion of the payment. The signed statement must be treated as a statement under oath or equivalent affirmation for the purposes of 45-7-202 , relating to the criminal offense of false swearing.
Mont. Code Ann. § 15-16-104 — MT Code / Title 15 / Chapter 16 / Part 1 / Section 15-16-104
15-16-104 Entry of payment -- receipt
Status: in_force

15-16-104 . Entry of payment -- receipt. (1) The county treasurer shall note the date and the amount of the payment of any tax in the property tax record opposite the name of the person paying.

(2) (a) Except as provided in subsection (2)(b), the county treasurer shall give a receipt to the person paying any tax, specifying the amount of the assessment and the tax paid, with a description of the property assessed.

(b) If the payment is received through the mail or by any electronic means, the county treasurer shall issue a receipt only on request of the person paying the tax. If the county treasurer issues a receipt, it must contain the information specified in subsection (2)(a).
Mont. Code Ann. § 15-2-105 — MT Code / Title 15 / Chapter 2 / Part 1 / Section 15-2-105
15-2-105 Office, furnishings, and supplies
Status: in_force

15-2-105 . Office, furnishings, and supplies. The board shall keep its office at the capital and shall be provided with suitable and necessary offices and office furniture, printing, supplies, stationery, books, periodicals, and financial and commercial reports.
Mont. Code Ann. § 15-66-201 — MT Code / Title 15 / Chapter 66 / Part 2 / Section 15-66-201
15-66-201 Reporting and collection of fees
Status: in_force

15-66-201 . (Temporary) Reporting and collection of fees. (1) On or before March 31 of each year, a hospital shall file with the department an annual report of the number of inpatient bed days and of hospital outpatient revenue during the preceding year beginning January 1 and ending December 31. The report must be in the form prescribed by the department. The report must be accompanied by a payment in an amount equal to the fees required to be paid under 15-66-102 .

(2) On or before January 31 of each year, the department of public health and human services shall provide the department with a list of hospitals licensed and operating in the state and subject to the provisions of 15-66-102 during the preceding year beginning January 1 and ending December 31. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-68-201 — MT Code / Title 15 / Chapter 68 / Part 2 / Section 15-68-201
15-68-201 Nontaxable transaction certificate -- requirements
Status: in_force

15-68-201 . Nontaxable transaction certificate -- requirements. (1) A nontaxable transaction certificate executed by a buyer or lessee must be in the possession of the seller or lessor at the time that a nontaxable transaction occurs.

(2) A nontaxable transaction certificate must contain the information and be in the form prescribed by the department.

(3) Only a buyer or lessee who has registered with the department and whose seller's permit is valid may execute a nontaxable transaction certificate.

(4) If the seller or lessor accepts a nontaxable transaction certificate within the required time and believes in good faith that the buyer or lessee will employ the property or service transferred in a nontaxable manner, the properly executed nontaxable transaction certificate is considered conclusive evidence that the sale is nontaxable.
Mont. Code Ann. § 15-6-205 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-205
15-6-205 State water conservation projects exempt
Status: in_force

15-6-205 . State water conservation projects exempt. All lands acquired and held by the department of natural resources and conservation or the state of Montana for use in connection with water conservation projects constructed or to be constructed under the laws of this state are exempt from taxation, and the county treasurer shall cancel all taxes remaining unpaid on the land for the year in which the land is acquired and for all previous years. The taxes may be canceled only if a tax certificate has not been issued or, if a tax certificate has been issued, it was issued to the county and an assignment of the certificate of sale has not been made by the county prior to the time that the land was acquired by the department.
Mont. Code Ann. § 15-8-702 — MT Code / Title 15 / Chapter 8 / Part 7 / Section 15-8-702
15-8-702 Persons desiring to be listed
Status: in_force

15-8-702 . Persons desiring to be listed. Lands described on the property tax record do not need to be described a second time, but any person claiming the land and desiring to be assessed for the land may have the person's name inserted with that of the person to whom the land is assessed.
Mont. Code Ann. § 15-23-211 — MT Code / Title 15 / Chapter 23 / Part 2 / Section 15-23-211
15-23-211 Definitions
Status: in_force

15-23-211 . Definitions. As used in 15-23-211 through 15-23-216 , unless the context requires otherwise, the following definitions apply:

(1) "Average levy" means the average statewide rate of taxation on commercial and industrial property.

(2) "Person" includes an individual, firm, association, company, partnership, corporation, joint-stock company, agency, syndicate, or cooperative.

(3) "Private railroad cars" means all railroad cars that:

(a) are not owned by a railroad company operating in this state;

(b) are used for transporting persons or freight; and

(c) are not otherwise assessed for property taxation in this state.

(4) "Railroad car company" means any person, other than a railroad company, engaged in operating, leasing, or furnishing private railroad cars, whether or not owned by that person, for the transportation of persons or freight over railroad lines located wholly or partially within this state.
Mont. Code Ann. § 15-16-103 — MT Code / Title 15 / Chapter 16 / Part 1 / Section 15-16-103
15-16-103 Special improvement districts with annual interest payments -- collection of special assessments for all special improvements
Status: in_force

15-16-103 . Special improvement districts with annual interest payments -- collection of special assessments for all special improvements. (1) Special assessments or installments of special assessments made for special improvements in towns and cities, the bonds for which annual interest payments have been specified, and that have been duly and regularly made and levied by resolution according to law, are payable as provided in this section.

(2) (a) Except as provided in subsection (2)(b), one-half of the taxes are payable on or before 5 p.m. on November 30 of each year and one-half of the taxes are payable on or before 5 p.m. on May 31 of each year.

(b) For a taxpayer enrolled in the alternative payment schedule for primary residences provided for in 15-16-122 , one-seventh of the taxes must be paid on or before 5 p.m. on the last day of each month beginning on November 30 and ending on May 31 provided that the full amount of the taxes payable is made by 5 p.m. on May 31 of each year. The seven monthly payments must be as nearly equal as possible and are due on November 30, December 31, January 31, February 28, March 31, April 30, and May 31.

(3) (a) (i) Except as provided in subsection (3)(a)(ii),if the taxes are not paid on or before 5 p.m. on November 30, they are subject to the same interest and penalty for nonpayment as delinquent property taxes under 15-16-102 . The penalty and interest may be waived by resolution of the city council, as provided in 15-16-102 (6).

(ii) For a taxpayer enrolled in the alternative payment schedule for primary residences provided for in 15-16-122 , unless one-seventh of the taxes are paid on or before 5 p.m. on November 30 of each year, and the remaining tax payments are paid on or before the alternative payment schedule due dates provided for in subsection (2)(b), the amount payable is delinquent and draws interest and penalty as provided in subsection (3)(a)(i).

(b) If the taxes are not paid on or before 5 p.m. on May 31, they are subject to the same interest and penalty for nonpayment as delinquent property taxes under 15-16-102 . The penalty and interest may be waived by resolution of the city council, as provided in 15-16-102 (6).

(4) The collection of special assessments or installments of special assessments made for special improvements in towns and cities are as provided by 7-12-4181 .
Mont. Code Ann. § 15-1-801 — MT Code / Title 15 / Chapter 1 / Part 8 / Section 15-1-801
15-1-801 Definitions
Status: in_force

15-1-801 . Definitions. As used in this part, the following definitions apply:

(1) "Department" means the department of revenue provided for in 2-15-1301 .

(2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.

(3) "Taxes" means the taxes provided for in this title, except chapters 70 and 71.
Mont. Code Ann. § 15-24-1411 — MT Code / Title 15 / Chapter 24 / Part 14 / Section 15-24-1411
15-24-1411 Manufacturer of ammunition components -- exemption from statewide property taxes
Status: in_force

15-24-1411 . (Temporary) Manufacturer of ammunition components -- exemption from statewide property taxes. As provided in 30-20-207 , property used in the manufacture of ammunition components is exempt from the property taxes levied for state educational purposes under 20-9-331 , 20-9-333 , 20-9-360 , and 20-25-439 . The exemption must be administered and applied for as provided in 30-20-207 and 30-20-208 . (Terminates December 31, 2035--sec. 11, Ch. 675, L. 2025.)
Mont. Code Ann. § 15-31-323 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-323
15-31-323 Apportionment factors
Status: in_force

15-31-323 . Apportionment factors. For purposes of 15-31-322, the location of payroll and property is determined under the individual state's laws and regulations that set forth the apportionment formulas used to assign net income subject to taxes on or measured by net income. If a state does not impose a tax on or measured by net income, apportionment is determined under this chapter.
Mont. Code Ann. § 15-36-326 — MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-326
15-36-326 Oil and natural gas accelerated tax fund
Status: in_force

15-36-326 . Oil and natural gas accelerated tax fund. (1) The county commissioners of a county that receives tax distributions under 15-36-325 , as that section read on December 31, 1999, shall establish an oil and natural gas accelerated tax fund for the deposit of the distributions. The county commissioners may retain the money in the fund for any time period considered appropriate by the commissioners. Money retained in the fund may not be considered as fund balance for the purpose of reducing mill levies.

(2) Money may be expended from the fund for any purpose allowed by law.

(3) Money in the fund must be invested as provided by law. Interest and income earned on the investment of money in the fund must be credited to the fund.

(4) The oil and natural gas accelerated tax fund must be financially administered as a nonbudgeted fund under the provisions of Title 7, chapter 6, part 23.
Mont. Code Ann. § 15-32-611 — MT Code / Title 15 / Chapter 32 / Part 6 / Section 15-32-611
15-32-611 Department to make rules
Status: in_force

15-32-611 . Department to make rules. The department of revenue shall prescribe rules necessary to carry out the purposes of this part.
Mont. Code Ann. § 15-1-208 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-208
15-1-208 Signature alternatives for electronically filed returns
Status: in_force

15-1-208 . Signature alternatives for electronically filed returns. (1) The director of revenue may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns, reports, and documents for the purposes of Title 10, chapter 4, part 2, all chapters in Title 15 except chapter 70, Title 16, Title 53, chapter 19, part 3, 69-1-223 , 69-1-402 , and Title 70, chapter 9, part 8.

(2) The director of the department of transportation may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns for the purposes of Title 15, chapter 70.

(3) Returns, reports, and documents electronically filed in accordance with this section or the methods adopted by rule have the same validity and consequences as physical forms signed by a taxpayer.
Mont. Code Ann. § 15-1-221 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-221
15-1-221 Short title
Status: in_force

15-1-221 . Short title. Sections 15-1-221 through 15-1-223 may be cited as the "Montana Taxpayer Bill of Rights".
Mont. Code Ann. § 15-36-310 — MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-310
15-36-310 Operator responsible for payment -- deduction of taxes from royalty payments
Status: in_force

15-36-310 . Operator responsible for payment -- deduction of taxes from royalty payments. (1) Each operator required to pay the oil and natural gas production tax under this part shall pay the tax in full for the operator's own account and for the account of each of the other owners of the gross value of product or in kind of all the marketable oil or natural gas produced and sold. Other owners include an owner or owners of working interest, royalty interest, overriding royalty interest, carried working interest, production payments, and all other interest or interests owned or carved out of the total gross value of product or in kind of the extracted marketable oil or natural gas.

(2) Unless otherwise provided in a contract or lease, the pro rata share of any royalty owner or owners must be deducted from any settlements under the lease or leases or division of proceeds orders or other contracts.
Mont. Code Ann. § 15-6-232 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-232
15-6-232 Terminated
Status: in_force

15-6-232 . Terminated. Sec. 8, Ch. 372, L. 2015.
Mont. Code Ann. § 15-23-103 — MT Code / Title 15 / Chapter 23 / Part 1 / Section 15-23-103
15-23-103 Due date of reports and returns -- extensions
Status: in_force

15-23-103 . Due date of reports and returns -- extensions. (1) Except as provided in subsections (2) and (4), each report or return described in 15-23-301 , 15-23-402 , 15-23-502 , 15-23-701 , or 15-23-517 must be delivered to the department on or before March 31 each year.

(2) Except as provided in subsection (4), each report or return for a natural gas or oil pipeline described in 15-23-301 must be delivered to the department on or before April 15 each year.

(3) Each report described in 15-23-204 , 15-23-212 , 15-23-515 , 15-23-516 , or 15-23-518 must be delivered to the department before April 15 each year.

(4) Beginning January 1, 2024, the reports provided for in subsections (1) and (2) are only required to be delivered to the department in the calendar year the property is valued.

(5) The department may for good cause extend the time for filing a return or report for not more than 30 days.
Mont. Code Ann. § 15-1-218 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-218
15-1-218 Out-of-state collections -- authority to enter into contracts -- statutory appropriation
Status: in_force

15-1-218 . Out-of-state collections -- authority to enter into contracts -- statutory appropriation. The department may enter into contracts with out-of-state attorneys, other state tax agencies, the federal government, and others located outside the state for out-of-state collections of taxes, fees, and other debt owed the state when the department determines that the amount collected under a contract will likely exceed the cost of collection. The department shall deposit the gross amount collected in the account or fund to which the tax, fee, or other debt was originally owed. The costs of collection are statutorily appropriated, as provided in 17-7-502 , from the general fund to the department for the purposes of this section.
Mont. Code Ann. § 15-31-551 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-551
15-31-551 Certified copies of corporate income tax returns to taxpayer -- fee
Status: in_force

15-31-551 . Certified copies of corporate income tax returns to taxpayer -- fee. Certified copies of returns filed for corporate income tax under 15-31-111 may be furnished by the department to the taxpayer or the taxpayer's authorized representative upon payment of 50 cents for each page.
Mont. Code Ann. § 15-63-201 — MT Code / Title 15 / Chapter 63 / Part 2 / Section 15-63-201
15-63-201 Establishment of account
Status: in_force

15-63-201 . Establishment of account. Prior to January 1, 2024, a first-time home buyer who is a resident of this state may establish a first-time home buyer savings account for the first-time home buyer, either individually or jointly.
Mont. Code Ann. § 15-1-212 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-212
15-1-212 Mediation of valuation disputes -- centrally assessed and industrial properties
Status: in_force

15-1-212 . Mediation of valuation disputes -- centrally assessed and industrial properties. (1) For appeals relating to the assessed value of centrally assessed property or industrial property that is assessed annually by the department, the objecting taxpayer may require that all issues raised in the complaint be the subject of a mediation proceeding conducted as provided in 26-1-813 . The request for mediation must be accompanied by a fee of $100, payable to the department for deposit in the general fund.

(2) If the taxpayer requests mediation, which must be granted, the request is to be included in the complaint filed with the Montana tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the Montana tax appeal board. If mediation is requested by the taxpayer, the mediation must be conducted no less than 60 days prior to the contested case hearing on all issues raised in the complaint, to be scheduled by the Montana tax appeal board.

(3) The mediation proceeding must be conducted pursuant to 26-1-813 as a private, confidential, and informal dispute resolution. The mediation must be conducted by a person who is not a public employee and must be held at a privately owned facility. Because the mediation proceeding cannot result in a judgment or a compelled agreement, the proceeding is not a governmental operation, and until the dispute between the taxpayer and the department is resolved, either by agreement or through the appeal process, the records of the mediation proceeding may not be disclosed to the public.

(4) Within 45 days after the request for mediation, the mediator must have been selected by the parties and the parties must have scheduled a mediation proceeding unless waived by both parties. A mediation proceeding may not proceed past 120 days without the consent of the objecting taxpayer and the department. Each party is responsible for that party's mediation costs and shall jointly share the costs of the mediator.

(5) A mediator is prohibited from conveying information from one party to another during the mediation unless the source party specifically allows the conveyance of the information.

(6) If the mediation is successful, the department shall value the property that was the subject of the objection as agreed to in the mediation.

(7) If the mediation is unsuccessful, the parties shall proceed to a contested case hearing as scheduled by the Montana tax appeal board.
Mont. Code Ann. § 15-31-310 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-310
15-31-310 Definition of receipts factor
Status: in_force

15-31-310 . Definition of receipts factor. The receipts factor is provided for in Article IV, subsection (10), of 15-1-601 .
Mont. Code Ann. § 15-6-163 — MT Code / Title 15 / Chapter 6 / Part 1 / Section 15-6-163
15-6-163 Class eighteen property -- description -- taxable percentage
Status: in_force

15-6-163 . Class eighteen property -- description -- taxable percentage. (1) (a) Subject to subsection (1)(b), class eighteen property includes the land, improvements, furniture, fixtures, equipment, tools that are not exempt under 15-6-219 , and supplies, except those included in class five property under 15-6-135 of a green hydrogen facility, green hydrogen pipeline, or green hydrogen storage system.

(b) Power generation primary fuel sources must be at least 25% by volume derived from green hydrogen to qualify under this section.

(2) During construction, property not meeting the definitions in subsection (6) must be classified as class eighteen property if, prior to March 1 of the first tax year for which the classification will be applied, the taxpayer certifies to the department that the facility under construction will meet the definitions in subsection (6) within 2 years of the date of the certification.

(3) The taxable property of a green hydrogen facility, a green hydrogen pipeline, and a green hydrogen storage system must be locally assessed.

(4) Class eighteen property does not include a green hydrogen facility, pipeline, or storage system for which, during construction, the standard prevailing wages for heavy construction, as provided in 18-2-401 (13), were not paid during the construction phase.

(5) (a) Except as provided in subsections (5)(b) and (5)(c), class eighteen property is taxed at 3% of its market value.

(b) Class eighteen property defined in subsection (1) or meeting the requirements of subsection (2) is taxed at 1.5% of its market value for the first 15 years from the time construction commences.

(c) Class eighteen property defined in subsection (1) for which the owners have made an additional investment of $25 million or more is taxed at 1.5% of market value for the first 15 years from the time construction commences on the additional investment.

(6) As used in this section, the following definitions apply:

(a) "Green hydrogen" means hydrogen that is produced from nonfossil fuel feedstock sources and does not produce incremental greenhouse gas emissions during its production. The term does not include hydrogen produced using steam reforming or any other conversion technology that produces hydrogen from fossil fuel feedstock.

(b) "Green hydrogen facility" means the land, improvements, and personal property of a facility designed or modified:

(i) to produce green hydrogen through electrolysis technology;

(ii) to store or transport green hydrogen; or

(iii) to convert green hydrogen back to electricity through a hydrogen-capable power generation source with construction commencing after July 1, 2021.

(c) "Green hydrogen pipeline" means a pipeline used for the transport or storage of green hydrogen, with construction commencing after July 1, 2021.

(d) "Green hydrogen storage system" means the temporary storage of green hydrogen in a vessel, pipeline, or geologic formation.
Mont. Code Ann. § 15-66-205 — MT Code / Title 15 / Chapter 66 / Part 2 / Section 15-66-205
15-66-205 Department authority to request information
Status: in_force

15-66-205 . (Temporary) Department authority to request information. For the purpose of ascertaining the correctness of any report or for the purpose of making an estimate of inpatient bed day use or hospital outpatient revenue of any hospital for which information has been obtained, the department may:

(1) examine or cause to have examined by any designated agent or representative any books, papers, records, or memoranda bearing on the matters required to be included in the report;

(2) require the attendance of any officer or employee of the facility rendering the report or the attendance of any other person in the premises having relevant knowledge; and

(3) take testimony and require production of any other material for its information. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-70-714 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-714
15-70-714 Returns required -- payment
Status: in_force

15-70-714 . Returns required -- payment. (1) For the purpose of determining the amount of liability for the tax due under this part, an alternative fuel dealer shall file with the department a quarterly tax return on forms prescribed by the department.

(2) The dealer shall file the return on or before the last day of the next calendar month following the quarter to which it relates. For good cause, the department may grant a taxpayer a reasonable extension of time for filing, but the extension may not exceed 30 days.

(3) The tax return must be accompanied by payment of the amount of tax due under 15-70-711 for alternative fuel sold during the preceding quarter.
Mont. Code Ann. § 15-70-128 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-128
15-70-128 Local government road construction and maintenance restricted account -- statutory appropriation
Status: in_force

15-70-128 . Local government road construction and maintenance restricted account -- statutory appropriation. (1) There is a local government road construction and maintenance restricted account in the state special revenue fund provided for in 17-2-102 to provide funding to cities, towns, counties, and consolidated city-county governments for the construction, reconstruction, maintenance, and repair of rural roads, city or town streets and alleys, and bridges. The funds in this account are statutorily appropriated, as provided in 17-7-502 , to the department of transportation for distribution as provided in 15-70-101 .

(2) All interest and income earned on the account must, in accordance with the provisions of 17-2-124 , be deposited to the credit of the account, and any unexpended balance in the account must remain in the account. Revenue from the gasoline and special fuel taxes must be deposited in the account pursuant to 15-70-403 (2)(c) and (3)(c).

(3) The money in the account is restricted as provided in Article VIII, section 6, of the Montana constitution.
Mont. Code Ann. § 15-51-109 — MT Code / Title 15 / Chapter 51 / Part 1 / Section 15-51-109
15-51-109 Deficiency assessment -- review -- penalty and interest
Status: in_force

15-51-109 . Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211 .

(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .
Mont. Code Ann. § 15-30-2191 — MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2191
15-30-2191 Terminated
Status: in_force

15-30-2191 . Terminated. Sec. 9, Ch. 44, L. 2023, sec. 10, Ch. 764, L. 2023.
Mont. Code Ann. § 15-53-132 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-132
15-53-132 Telecommunications services other than mobile telecommunications services
Status: in_force

15-53-132 . (Temporary) Telecommunications services other than mobile telecommunications services. (1) Except as provided in subsection (2), the sale of a telecommunications service paid for on a call-by-call basis is taxable in this state if the service address is located within the state.

(2) The sale of a telecommunications service paid for on a postpaid calling basis is taxable in this state if the origination point of the telecommunications signal as first identified by either the seller's telecommunications system or, if the system used to transport the signal is not that of the seller, the information received by the seller from its service provider is within the state.

(3) The sale of a private communications service is taxable in this state in the following manner:

(a) all charges related to a customer channel termination point located within the state are taxable within the state;

(b) all charges for service where all of the customer channel termination points are located entirely within the state are taxable within the state;

(c) charges for a segment of a channel between two taxpayer channel termination points, one located inside the state and one located outside the state, and for which the segment is separately charged are apportioned 50% to this state for taxation purposes; and

(d) charges for segments of a channel located in this state and one or more other states and for which the segments are not separately billed are apportioned to this state for taxation purposes based on the percentage determined by dividing the number of taxpayer channel termination points in this state by the total number of taxpayer channel termination points.

(4) In the case of a bundled transaction of telecommunications services, if the charges are attributable to services that are taxable and services that are nontaxable, the portion of the price attributable to the nontaxable services is subject to tax unless the provider can reasonably identify the portion of nontaxable services from its books and records kept in the regular course of business. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)
Mont. Code Ann. § 15-8-407 — MT Code / Title 15 / Chapter 8 / Part 4 / Section 15-8-407
15-8-407 Railroads
Status: in_force

15-8-407 . Railroads. The roadway, roadbed, rails, rolling stock, and all other operating property of a railroad operated in more than one county or more than one state must be assessed by the department of revenue as provided in Title 15, chapter 23, part 2.
Mont. Code Ann. § 15-8-115 — MT Code / Title 15 / Chapter 8 / Part 1 / Section 15-8-115
15-8-115 Department to defend property tax appeals -- costs and judgments
Status: in_force

15-8-115 . Department to defend property tax appeals -- costs and judgments. (1) Except as provided in 15-8-202 , the department is the party defendant in any proceeding before a county tax appeal board, the Montana tax appeal board, or a court of law that seeks to dispute or adjust an action of the department under 15-8-101 arising from the exercise of the department's duties as prescribed by law or administrative rule. For the purposes of proceedings before county tax appeal boards, service on the department may be obtained by serving the person designated to receive service for the department.

(2) Costs, if any, must be assessed against the department and not against a local taxing unit.

(3) In a suit brought in a court of this state for the refund of taxes paid under protest in which the taxes paid are held by the treasurer of a unit of local government in a protest fund, the court shall enter judgment, exclusive of costs, against the treasurer if the court finds the taxes should be refunded.
Mont. Code Ann. § 15-30-3005 — MT Code / Title 15 / Chapter 30 / Part 30 / Section 15-30-3005
15-30-3005 Montana farm and ranch risk management account -- distributions
Status: in_force

15-30-3005 . (Temporary) Montana farm and ranch risk management account -- distributions. (1) Distributions from the account may be used for any purpose the taxpayer chooses.

(2) Distributions from an account:

(a) are first attributable to income and then to other deposits; and

(b) must be considered to be made from deposits in the order in which the deposits were made, beginning with the earliest deposits. Income is considered to be deposited on the date the income is received by the account.

(3) All distributions from the account are taxable unless:

(a) the deposit, or that portion of the deposit to which the distribution is attributable, was not excluded from income in calculating Montana individual income taxes for the tax year the deposit was made; or

(b) the distribution has already been taxed because it was considered a distribution as provided in subsection (4).

(4) (a) (i) Amounts that are not distributed within the 3-year eligibility period established in subsection (4)(a)(ii) are considered to be distributed to the taxpayer on the last day of the tax year in which the third anniversary of the deposit occurs. The distribution is taxable, and a penalty equal to 10% of the tax due on the distributed amount is added to the tax as a penalty.

(ii) The 3-year eligibility period for withdrawal of a deposit without penalty is the due date, including extensions, for the filing of a tax return required by this chapter or, if the taxpayer files earlier, the date the taxpayer files the return for the tax year in which the third anniversary of the deposit occurs.

(b) At the end of the first disqualification period after a period in which the taxpayer was engaged in eligible agricultural business, the balance of the account is considered to be distributed to the taxpayer and is taxable to the taxpayer. (Terminates on occurrence of contingency--sec. 9, Ch. 262, L. 2001.)
Mont. Code Ann. § 15-37-108 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-108
15-37-108 Delinquent taxes -- penalty and interest
Status: in_force

15-37-108 . Delinquent taxes -- penalty and interest. All license taxes assessed under the provisions of this part become delinquent if not paid on or before midnight of the date that the tax is payable as established for the applicable reporting period in 15-37-105 (1). The department shall add to the amount of delinquent metalliferous mines tax penalty and interest as provided in 15-1-216 . The department may waive a late payment penalty as provided in 15-1-206 .
Mont. Code Ann. § 15-24-1902 — MT Code / Title 15 / Chapter 24 / Part 19 / Section 15-24-1902
15-24-1902 Industrial park tax exemption -- procedure -- termination
Status: in_force

15-24-1902 . Industrial park tax exemption -- procedure -- termination. (1) An industrial park owned and operated by a local economic development organization or a port authority is eligible for an exemption from property taxes as provided in this section.

(2) In order for a taxpayer to qualify for the tax exemption described in this section, the taxpayer must have applied by March 1 of the year during which the benefit is first applicable. The governing body of the county, consolidated government, incorporated city or town, or school district in which the property is located shall approve the tax exemption by resolution, after due notice, as provided in 7-1-2121 if a county, consolidated government, or school district or 7-1-4127 if an incorporated city or town, and hearing. The governing body may approve or disapprove the tax exemption provided for in subsection (1). If a tax exemption is approved, the governing body shall do so by a separate resolution for each industrial park in its respective jurisdiction. The governing body may not grant approval for the industrial park until all of the applicant's taxes have been paid in full. Taxes paid under protest do not preclude approval. Prior to holding the hearing, the governing body shall determine that:

(a) the local economic development organization:

(i) is a private, nonprofit corporation as provided in Title 35, chapter 2, and is exempt from taxation under section 501(c)(3) or 501(c)(6) of the Internal Revenue Code;

(ii) is engaged in economic development and business assistance work in the area; and

(iii) owns and operates or will own and operate the industrial development park; or

(b) the port authority legally exists under the provisions of 7-14-1101 or 7-14-1102 .

(3) (a) The governing body shall:

(i) publish due notice within 60 days of receiving a taxpayer's complete application for the tax treatment provided for in this section; and

(ii) conduct a public hearing regarding an application for the tax treatment provided for in this section and deny or approve it within 120 days of receiving the application as provided in subsection (3)(a)(i).

(b) If the governing body fails to hold a hearing or deny or approve the application within 120 days of receiving the application, the applicant may seek from the district court in the jurisdiction in which the county, consolidated government, city, town, or school district is located a writ of mandamus to compel the governing body to make a determination.

(4) Upon receipt of approval of the governing body of the affected taxing jurisdiction, the department shall make the assessment change for the tax exemption provided for in this section.

(5) The tax exemption described in subsection (1) applies only to the number of mills levied and assessed by the governing body approving the exemption over which the governing body has sole discretion. If the governing body of a county, consolidated government, or incorporated city or town approves the exemption, the exemption applies to levies or assessments required under Title 15, chapter 10, 20-9-331 , or 20-9-333 or otherwise required under state law.

(6) If a local economic development organization sells, leases, or otherwise disposes of the exempt property to a purchaser or lessee that is not a local economic development organization or a unit of federal, state, or local government, the tax exemption provided in this section terminates. The termination of the exemption applies January 1 of the taxable year immediately following the sale, lease, or other disposition of the property. Upon termination of the exemption, the property must be assessed as provided in 15-16-203 .

(7) Property taxes abated from the reduction in property taxes allowed by this section are subject to recapture by the local governing body if the ownership or use of the property does not meet the requirements of 15-24-1901 , this section, or the resolution required by subsection (2) of this section. The recapture is equal to the amount of taxes avoided, plus interest and penalties for nonpayment of property taxes provided in 15-16-102 , during any period in which an abatement under the provisions of this section was in effect. The amount recaptured, including penalty and interest, must be distributed by the treasurer to funds and accounts subject to the abatement in the same ratio as the property tax was abated. A recapture of taxes abated by this section is not allowed with regard to property ceasing to qualify for the abatement by reason of an involuntary conversion. The recapture of abated taxes may be canceled, in whole or in part, if the local governing body determines that the taxpayer's failure to meet the requirements is a result of circumstances beyond the control of the taxpayer.
Mont. Code Ann. § 15-31-553 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-553
15-31-553 Fees to reimburse department for costs -- deposit in general fund
Status: in_force

15-31-553 . Fees to reimburse department for costs -- deposit in general fund. All money collected under 15-31-551 and 15-31-552 must be used to reimburse the department of revenue and the commissioner of insurance for costs involved in the preparation of the copies and certificates. All money collected must go into the general fund.
Mont. Code Ann. § 15-8-406 — MT Code / Title 15 / Chapter 8 / Part 4 / Section 15-8-406
15-8-406 Assessment of public utilities in one county
Status: in_force

15-8-406 . Assessment of public utilities in one county. Railroads operated or situated in one county; telegraph, telephone, and electric light lines and similar properties situated in one county; and canals, ditches, and flumes situated in one county must be listed and assessed in the county in which the property is located. The department shall require the owner of the property or the owner's agent or any officer of a corporation owning the property to make a verified statement containing a list of the number of miles on which the property is operated or situated in the county and the value of the property.
Mont. Code Ann. § 15-68-516 — MT Code / Title 15 / Chapter 68 / Part 5 / Section 15-68-516
15-68-516 Authority to collect delinquent taxes
Status: in_force

15-68-516 . Authority to collect delinquent taxes. (1) (a) The department shall collect taxes that are delinquent as determined under this chapter.

(b) If a tax imposed by this chapter or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.

(2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.

(3) As provided in 15-1-705 , the taxpayer has the right to a review of the tax liability prior to any offset by the department.

(4) The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.
Mont. Code Ann. § 15-30-2151 — MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2151
15-30-2151 Tax on beneficiaries or fiduciaries of estates or trusts
Status: in_force

15-30-2151 . Tax on beneficiaries or fiduciaries of estates or trusts. (1) A tax is imposed on the fiduciaries or the beneficiaries of estates and trusts in the same manner and to the same extent as federal income tax is imposed on them under the Internal Revenue Code.

(2) The fiduciary is responsible for making the return of income for the estate or trust for which the fiduciary acts, whether the fiduciary or the beneficiaries are responsible for the payment of the tax with reference to the income of the estate or trust. The fiduciary shall include in the return a statement of each beneficiary's distributive share of net income, whether or not distributed before the close of the tax year for which the return is made, and at the request of the department shall furnish a copy of the federal income tax return for the estate or trust as provided in 15-30-2619 . The department may require a fiduciary of an estate or trust to provide a copy of the federal schedule of the beneficiary's share of income, deductions, and credits when filing the Montana individual income tax return.

(3) The tax imposed on the fiduciary of the estate or trust must be paid by the fiduciary.
Mont. Code Ann. § 15-64-103 — MT Code / Title 15 / Chapter 64 / Part 1 / Section 15-64-103
15-64-103 Returns -- payment -- recordkeeping -- authority of department
Status: in_force

15-64-103 . Returns -- payment -- recordkeeping -- authority of department. (1) Each dispensary licensed under Title 16, chapter 12, shall file a return, on a form provided by the department, and pay the tax due as provided in 15-64-102 .

(2) Each return must be authenticated by the person filing the return or by the person's agent authorized in writing to file the return.

(3) (a) A person required to pay to the department the taxes imposed by this part shall keep for 5 years:

(i) all receipts issued; and

(ii) an accurate record of all sales of marijuana and marijuana products, the date of sale, and the quantity, kind, and retail price of each product sold.

(b) For the purpose of determining compliance with the provisions of this part, the department is authorized to examine or cause to be examined any books, papers, records, or memoranda relevant to making a determination of the amount of tax due, whether the books, papers, records, or memoranda are the property of or in the possession of the person filing the return or another person. In determining compliance, the department may use statistical sampling and other sampling techniques consistent with generally accepted auditing standards. The department may also:

(i) require the attendance of a person having knowledge or information relevant to a return;

(ii) compel the production of books, papers, records, or memoranda by the person required to attend;

(iii) implement the provisions of 15-1-703 if the department determines that the collection of the tax is or may be jeopardized because of delay;

(iv) take testimony on matters material to the determination; and

(v) administer oaths or affirmations.

(4) Pursuant to rules established by the department, returns may be computer-generated and electronically filed.
Mont. Code Ann. § 15-30-2547 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2547
15-30-2547 Rulemaking authority
Status: in_force

15-30-2547 . Rulemaking authority. The department shall adopt rules that may be necessary to administer and enforce the provisions of 15-30-2536 through 15-30-2547 .
Mont. Code Ann. § 15-53-147 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-147
15-53-147 Penalty and interest for delinquency -- waiver
Status: in_force

15-53-147 . Penalty and interest for delinquency -- waiver. (1) Taxes due under this part become delinquent if not paid within 60 days after the end of each calendar quarter. The department shall add to the amount of all delinquent retail telecommunications excise taxes penalty and interest, as provided in 15-1-216 .

(2) Penalty and interest, as provided in 15-1-216 , may be waived by the department if reasonable cause for the failure to file the return, as required by 15-53-139 , or to pay the tax due is provided to the department.
Mont. Code Ann. § 15-62-208 — MT Code / Title 15 / Chapter 62 / Part 2 / Section 15-62-208
15-62-208 Tax on certain withdrawals of deductible contributions
Status: in_force

15-62-208 . Tax on certain withdrawals of deductible contributions. (1) There is a recapture tax at a rate equal to the highest rate of tax provided in 15-30-2103 on the recapturable withdrawal of amounts that were deducted from income in calculating Montana individual income taxes.

(2) For purposes of determining the portion of a recapturable withdrawal that reduced Montana individual income taxes, all withdrawals must be allocated between income and contributions in accordance with the principles applicable under section 529 of the Internal Revenue Code of 1986, 26 U.S.C. 529. The portion of a recapturable withdrawal that is allocated to contributions must be treated as derived first from contributions, if any, that did not reduce Montana individual income taxes, to the extent of those contributions, and then to contributions that reduced Montana individual income taxes. The portion of any other withdrawal that is allocated to contributions must be treated as first derived from contributions that reduced Montana individual income taxes, to the extent of the contributions, and then to contributions that did not reduce Montana individual income taxes.

(3) (a) The recapture tax imposed by this section is payable by the owner of the account from which the withdrawal or contribution was made. The tax liability must be reported on the income tax return of the account owner and is payable with the income tax payment for the year of the withdrawal or at the time that an income tax payment would be due for the year of the withdrawal. The account owner is liable for the tax even if the account owner is not a Montana resident at the time of the withdrawal.

(b) The department may require withholding on recapturable withdrawals from an account that was at one time owned by a Montana resident if the account owner is not a Montana resident at the time of the withdrawal. For the purposes of this subsection (3)(b), amounts rolled over from an account that was at one time owned by a Montana resident must be treated as if the account is owned by a resident of Montana.

(4) For the purposes of this section, all contributions made to accounts by residents of Montana are presumed to have reduced the contributor's Montana individual income taxes unless the contributor can demonstrate that all or a portion of the contributions did not reduce Montana individual income taxes.

(5) As used in this section, "recapturable withdrawal" means a withdrawal or distribution that is a nonqualified withdrawal or a withdrawal or distribution from an account that was opened after the date that is 1 year prior to the date of the withdrawal or distribution.

(6) The department shall use all means available for the administration and enforcement of income tax laws in the administration and enforcement of this section.
Mont. Code Ann. § 15-6-207 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-207
15-6-207 Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery
Status: in_force

15-6-207 . Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery. (1) The following agricultural products are exempt from taxation:

(a) all unprocessed agricultural products on the farm or in storage and owned by the producer;

(b) all producer-held grain in storage;

(c) all unprocessed agricultural products;

(d) all livestock and the unprocessed products of livestock;

(e) poultry and the unprocessed products of poultry;

(f) bees and the unprocessed product of bees; and

(g) biological control insects.

(2) Any beet digger, beet topper, beet defoliator, beet thinner, beet cultivator, beet planter, or beet top saver designed exclusively to plant, cultivate, and harvest sugar beets is exempt from taxation if the implement has not been used to plant, cultivate, or harvest sugar beets for the 2 years immediately preceding the current assessment date and there are no available sugar beet contracts in the sugar beet grower's marketing area.

(3) All farm buildings with a market value of less than $500 and all agricultural implements and machinery with a market value of less than $100 are exempt from taxation.
Mont. Code Ann. § 15-53-128 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-128
15-53-128 Legislative findings and declaration of purpose
Status: in_force

15-53-128 . Legislative findings and declaration of purpose. (1) The legislature finds that one measure of the state's economic competitiveness is the presence of an efficient and affordable telecommunications infrastructure using the latest technological advancements.

(2) The legislature further finds that the telecommunications industry is undergoing a dramatic change that is altering the identity of its participants, the nature of services that the industry provides, and the methods used to deliver those services.

(3) The legislature further finds that the existing method of property taxation of the telecommunications industry results in competitive inequities that hinder the investment in the state's telecommunications infrastructure.

(4) The legislature further finds that the evolving nature of the telecommunications industry necessitates changes to the existing system of property taxation that include reducing the tax rate applied to telecommunications property and imposing a replacement tax in order to:

(a) avoid placing telecommunications services providers at a competitive advantage or disadvantage;

(b) provide purchasers of telecommunications services with greater choices and lower retail prices; and

(c) preserve the revenue base of the existing property tax system for taxing jurisdictions in the state.

(5) The legislature further finds that a reduction in property tax rates applied to telecommunications services providers should be replaced with an excise tax on the purchasers of telecommunications services.

(6) The legislature further finds that taxes imposed on the telecommunications industry are in reality hidden taxes that are passed on to telecommunications customers in the form of higher prices and that such a policy is contrary to the principles of open government and a fully informed citizenry on the tax policies of the state.

(7) The legislature therefore declares that there is a compelling public need to modify the existing system of property taxation of telecommunications services providers and to impose a retail telecommunications excise tax measured by the price of retail telecommunications on the purchaser to ensure competitive neutrality and constancy of revenue to taxing jurisdictions in the state of Montana.

(8) The legislature further declares that to avoid additional competitive advantages or disadvantages, the telephone company license tax must be eliminated.
Mont. Code Ann. § 15-6-227 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-227
15-6-227 Property on railroad land leased by nonprofit organizations
Status: in_force

15-6-227 . Property on railroad land leased by nonprofit organizations. (1) A building and appurtenant land or just the appurtenant land, not exceeding 2.5 acres, owned by a railroad as defined in 69-14-102 and leased for less than $100 a year to a nonprofit organization exempt from taxation under section 26 U.S.C. 501(c)(3) or to a government entity is exempt from property taxation if:

(a) the building was constructed on a railroad right-of-way by a railroad prior to the year 2000; and

(b) the property is directly used for purely public charitable purposes.

(2) A building and land exempted under this section are subject to fees and assessments for services and special improvements that are collected with property taxes.
Mont. Code Ann. § 15-31-163 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-163
15-31-163 Capital gain exclusion from sale of mobile home park
Status: in_force

15-31-163 . Capital gain exclusion from sale of mobile home park. (1) Any capital gains income realized from the sale or exchange of a mobile home park as defined in 70-33-103 is excluded from Montana taxable income or gross income under chapter 30 or 31.

(2) To qualify for the exclusion under this section, the sale must be made to:

(a) a tenants' association or a mobile home park residents' association;

(b) a nonprofit organization under section 501(c)(3) of the Internal Revenue Code that purchases a mobile home park on behalf of tenants' association or mobile home park residents' association;

(c) a county housing authority created under Title 7, chapter 15, part 21; or

(d) a municipal housing authority created under Title 7, chapter 15, parts 44 and 45.

(3) A corporation, an individual, a partnership, an S. corporation, or a disregarded entity qualifies for the exclusion under this section. If the exclusion allowed under this section is taken by a partnership, an S. corporation, or a disregarded entity, the exclusion must be attributed to shareholders, partners, or other owners using the same proportion used to report the partnership's, S. corporation's, or disregarded entity's income or loss for Montana income tax purposes.

(4) For the purpose of this section, "tenants' association" or "mobile home park residents' association" means a group of six or more tenants who reside in a mobile home park, have organized for the purpose of eventual purchase of the mobile home park, have established bylaws of the association, and have obtained the approval by vote of at least 51% of the residents of the mobile home park to purchase the mobile home park.

(5) Property subject to an income or corporate tax exclusion under this section is not eligible for a property tax exemption under Title 15, chapter 6, part 2, while the property is used as a mobile home park.
Mont. Code Ann. § 15-35-102 — MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-102
15-35-102 Definitions
Status: in_force

15-35-102 . (Temporary) Definitions. As used in this chapter, the following definitions apply:

(1) "Agreement" means a signed contract that is valid under Montana law between a coal mine operator and a purchaser or broker for the sale of coal that is produced in Montana.

(2) "Auger mining" means the method of recovering coal by boring with an auger into a coal bed prepared by strip-mining excavations or in naturally sloping terrain. Auger mining is used when the ratio of overburden to coal does not allow the economical recovery of coal.

(3) "Broker" means any person who resells Montana coal.

(4) "Coal washing" means any treatment to remove impurities from underground mined coal. Coal washing may include but is not limited to operations such as flotation, air, water, or heavy media separation, drying, and related handling.

(5) "Contract sales price" means either the price of coal extracted and prepared for shipment f.o.b. mine, excluding that amount charged by the seller to pay taxes paid on production, or a price imputed by the department under 15-35-107 . Contract sales price includes all royalties paid on production, no matter how the royalties are calculated. However, with respect to royalties paid to the government of the United States, the state of Montana, or a federally recognized Indian tribe, the contract sales price includes 15 cents per ton. Contract sales price does not include the costs specific to the act of coal washing.

(6) "Energy conversion process" includes any process by which coal in the solid state is transformed into slurry, gas, electrical energy, or any other form of energy.

(7) "Prepared for shipment" includes but is not limited to services such as in-mine movement, crushing, sizing, screening, storing, mixing, loading, treatment with substances including chemicals or oils, and other preparation of the coal for disposition.

(8) "Produced" means severed from the earth.

(9) "Purchaser" means a person who purchases or contracts to purchase Montana coal directly from a coal mine operator or indirectly from a broker and who utilizes that coal in any industrial, commercial, or energy conversion process. A coal broker or any other third party intermediary is not a purchaser under the provisions of this chapter.

(10) "Strip mining" is defined in 82-4-203 and includes "surface mining".

(11) "Taxes paid on production" includes any tax paid to the federal, state, or local governments upon the quantity of coal produced as a function of either the volume or the value of production and does not include any tax upon the value of mining equipment, machinery, or buildings and lands, any tax upon a person's net income derived in whole or in part from the sale of coal, or any license fee.

(12) "Ton" means 2,000 pounds.

(13) "Underground mining" means a coal mining method utilizing shafts and tunnels and as further defined in 82-4-203 . (Terminates July 1, 2027--sec. 1, Ch. 599, L. 2025, sec. 3, Ch. 599, L. 2025.)
Mont. Code Ann. § 15-68-411 — MT Code / Title 15 / Chapter 68 / Part 4 / Section 15-68-411
15-68-411 Commingling nontaxable certificate goods
Status: in_force

15-68-411 . Commingling nontaxable certificate goods. If a purchaser uses a nontaxable transaction certificate with respect to the purchase of fungible goods and commingles these goods with fungible goods that were not purchased with a certificate but that are of such similarity that the identity of the goods in the commingled mass cannot be determined, sales from the mass of commingled goods are considered to be sales of the goods purchased with the certificate until the quantity of commingled goods sold equals the quantity of goods originally purchased under the certificate.
Mont. Code Ann. § 15-31-1012 — MT Code / Title 15 / Chapter 31 / Part 10 / Section 15-31-1012
15-31-1012 Rulemaking
Status: in_force

15-31-1012 . Rulemaking. (1) The department of commerce and the department of revenue shall adopt rules necessary to implement and administer this part. The rules must include procedures for:

(a) determining production expenditures allowed under 15-31-1007 and postproduction wages allowed under 15-31-1009 ;

(b) administering the transfer of credits and the registration and reporting requirements of credit brokers pursuant to 15-31-1008 ; and

(c) reviewing taxpayer compliance with the provisions of 15-31-1004 .

(2) The department of revenue and the department of commerce shall jointly adopt rules related to the content of the definitions in 15-31-1003 .
Mont. Code Ann. § 15-10-206 — MT Code / Title 15 / Chapter 10 / Part 2 / Section 15-10-206
15-10-206 Notification of decisions of tax appeal boards
Status: in_force

15-10-206 . Notification of decisions of tax appeal boards. The department shall notify each taxing authority of any change in the property tax record that results from actions by the state or county tax appeal boards.
Mont. Code Ann. § 15-68-103 — MT Code / Title 15 / Chapter 68 / Part 1 / Section 15-68-103
15-68-103 Presumption of taxability -- value -- rules
Status: in_force

15-68-103 . Presumption of taxability -- value -- rules. (1) In order to prevent evasion of the sales tax or use tax and to aid in its administration, it is presumed that:

(a) all sales by a person engaging in business are subject to the sales tax or use tax; and

(b) all property bought or sold by any person for delivery into this state is bought or sold for a taxable use within this state.

(2) In determining the amount of use tax due on the use of property or services, it is presumed, in the absence of preponderant evidence of another value, that value means the total amount of property or service or the reasonable value of other consideration paid for the use of the property or service, exclusive of any type of time-price differential. However, in an exchange in which the amount of money paid does not represent the value of the property or service purchased, the use tax must be imposed on the reasonable value of the property or service purchased.

(3) The department shall adopt rules providing for the payment of the sales tax and use tax based on a rounding method.
Mont. Code Ann. § 15-32-105 — MT Code / Title 15 / Chapter 32 / Part 1 / Section 15-32-105
15-32-105 Application to new construction -- rules
Status: in_force

15-32-105 . Application to new construction -- rules. (1) It is the intent of the legislature that no deduction or credit under this part be allowed for capital investment for an energy conservation practice in the new construction of a building if that capital investment would have been made under established standards of new construction. The department of revenue shall adopt rules to implement this legislative intent. Such rules shall be based on the best currently available methods of analysis, including those of the national bureau of standards, the department of housing and urban development, and other federal agencies and professional societies and materials developed by the department. Provisions shall be made for an annual updating of rules and standards as required.

(2) The department may adopt rules to define standard components of conventional buildings and to establish other necessary elements of the definition of passive solar system consistent with the intent of 15-32-102 .
Mont. Code Ann. § 15-23-108 — MT Code / Title 15 / Chapter 23 / Part 1 / Section 15-23-108
15-23-108 Rulemaking authority
Status: in_force

15-23-108 . Rulemaking authority. The department of revenue may adopt rules necessary for the taxation of property under this chapter.
Mont. Code Ann. § 15-6-704 — MT Code / Title 15 / Chapter 6 / Part 7 / Section 15-6-704
15-6-704 State property tax assistance -- penalty for false or fraudulent application
Status: in_force

15-6-704 . State property tax assistance -- penalty for false or fraudulent application. A person who files a false or fraudulent certification of primary residence for state property tax assistance under 15-6-703 is subject to criminal prosecution under the provisions of 45-7-202 and may be prohibited from claiming state property tax assistance for up to 10 years. If false or fraudulent property tax assistance has been issued by the county, the amount of assistance granted may be recovered as any other tax owed the county. If property tax assistance becomes due and owing, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.
Mont. Code Ann. § 15-6-702 — MT Code / Title 15 / Chapter 6 / Part 7 / Section 15-6-702
15-6-702 State property tax assistance account
Status: in_force

15-6-702 . State property tax assistance account. (1) There is a state property tax assistance account in the state special revenue fund established in 17-2-102 . The revenue allocated to the account as provided in 17-1-402 must be deposited in the account and distributed as provided in this section.

(2) (a) At the end of each fiscal year, if the balance in the account exceeds $50 million, the department shall determine the amount of property tax assistance per primary residence by subtracting the amounts listed in subsection (2)(c) and dividing the remainder by the total number of primary residences certified pursuant to 15-6-703 .

(b) By August 31 of each year, the department shall distribute to each county the property tax assistance per primary residence multiplied by the number of primary residences within the county. The county shall deposit the money in the account in which property tax revenue is held and use the distribution to provide property tax assistance pursuant to 15-6-701 .

(c) The department may retain 2% of the revenue allocated to the account for administering the certification of primary residences under 15-6-703 and shall retain $100,000 for appeals granted under 15-6-705 .

(3) The department shall provide each county with a list of property in the county that the department certifies pursuant to 15-6-703 qualifies as a primary residence to enable the county treasurer to administer the property tax assistance.

(4) A payment required pursuant to this section may be withheld if, for more than 90 days, a local government fails to:

(a) file a financial report required by 15-1-504 ;

(b) remit any amounts collected on behalf of the state as required by 15-1-504 ; or

(c) remit any other amounts owed to the state or another taxing jurisdiction.
Mont. Code Ann. § 15-7-201 — MT Code / Title 15 / Chapter 7 / Part 2 / Section 15-7-201
15-7-201 Legislative intent -- value of agricultural property
Status: in_force

15-7-201 . Legislative intent -- value of agricultural property. (1) Because the market value of many agricultural properties is based on speculative purchases that do not reflect the productive capability of agricultural land, it is the legislative intent that bona fide agricultural properties be classified and assessed at a value that is exclusive of values attributed to urban influences or speculative purposes.

(2) Agricultural land must be classified according to its use, which classifications include but are not limited to irrigated use, nonirrigated use, and grazing use.

(3) Within each class, land must be subclassified by productive capacity. Productive capacity is determined based on yield.

(4) In computing the agricultural land valuation schedules to take effect on the date when each revaluation cycle takes effect pursuant to 15-7-111 , the department of revenue shall determine the productive capacity value of all agricultural lands using the formula V = I/R where:

(a) V is the per-acre productive capacity value of agricultural land in each subclass;

(b) I is the per-acre net income of agricultural land in each subclass and is to be determined as provided in subsection (5); and

(c) R is the capitalization rate and, unless the advisory committee recommends a different rate and the department adopts the recommended capitalization rate by rule, is equal to 6.4%. This capitalization rate must remain in effect until the next revaluation cycle.

(5) (a) Net income must be determined separately for each subclass.

(b) (i) Net income must be based on commodity price data, which may include grazing fees, crop and livestock share arrangements, cost of production data, and water cost data for the base period using the best available data.

(ii) Commodity price data and cost of production data for the base period must be obtained from the Montana Agricultural Statistics, the Montana crop and livestock reporting service, and other sources of publicly available information if considered appropriate by the advisory committee.

(iii) Crop share and livestock share arrangements are based on typical agricultural business practices and average landowner costs.

(iv) Allowable water costs are $50 for each acre of irrigated land.

(c) The base crop for valuation of irrigated land is alfalfa hay adjusted to 80% of the sales price, and the base crop for valuation of nonirrigated land is spring wheat. The base unit for valuation of grazing lands is animal unit months, defined as the average monthly requirement of pasture forage to support a 1,200-pound cow with a calf or its equivalent.

(d) Unless the advisory committee recommends a different base period and the department adopts the recommended base period by rule, the base period used to determine net income must be the most recent 10 years for which data is available prior to the date the revaluation cycle ends. Unless the advisory committee recommends a different averaging method and the department adopts the recommended averaging method by rule, data referred to in subsection (5)(b) must be averaged, but the average must exclude the lowest and highest yearly data in the period.

(6) The department shall compile data and develop valuation manuals adopted by rule to implement the valuation method established by subsections (4) and (5).

(7) The governor shall appoint an advisory committee of persons knowledgeable in agriculture and agricultural economics. The advisory committee shall include one member of the Montana state university-Bozeman, college of agriculture, staff. The advisory committee shall:

(a) compile and review data required by subsections (4) and (5);

(b) recommend to the department any adjustments to data or to landowners' share percentages if required by changes in government agricultural programs, market conditions, or prevailing agricultural practices;

(c) recommend appropriate base periods and averaging methods to the department;

(d) evaluate the appropriateness of the capitalization rate and recommend a rate to the department;

(e) verify for each class and subclass of land that the income determined in subsection (5) reasonably approximates that which the average Montana farmer or rancher could have attained;

(f) recommend agricultural land valuation schedules to the department. With respect to irrigated land, the recommended value of irrigated land may not be below the value that the land would have if it were not irrigated.

(g) provide methods for adjusting agricultural land productivity values when more site-specific data is available and pertinent; and

(h) recommend to the department definitions for "site-specific" and "pertinent".
Mont. Code Ann. § 15-24-925 — MT Code / Title 15 / Chapter 24 / Part 9 / Section 15-24-925
15-24-925 Reimbursement to department -- transmission of fees to state
Status: in_force

15-24-925 . (Temporary) Reimbursement to department -- transmission of fees to state. (1) The department may withhold 2% of the money received under 15-24-921 as reimbursement for the collection of the fee on livestock unless a different percentage of money to be withheld is mutually agreed upon by the department and the department of livestock on an annual basis.

(2) The department shall designate the amount received from the fee imposed on sheep and the amount received from the fee imposed on all other livestock and shall specify the separate amounts in the report to the department of livestock. The money, when received by the department, must be deposited in an account in the special revenue fund to the credit of the department of livestock. The money in the account must be kept separate from other funds received by the department of livestock. Interest earned on money in the account must be deposited in the account.

(3) At least $350,000 must be transferred from the state special revenue account in subsection (2) to the predatory animal special revenue account provided for in 81-7-106 in each fiscal year. (Terminates June 30, 2029--sec. 3, Ch. 20, L. 2023.)
Mont. Code Ann. § 15-64-110 — MT Code / Title 15 / Chapter 64 / Part 1 / Section 15-64-110
15-64-110 Refunds -- interest -- limitations
Status: in_force

15-64-110 . Refunds -- interest -- limitations. (1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing.

(2) (a) Interest paid by the department on an overpayment must be paid or credited at the same rate as the rate charged on delinquent taxes under 15-1-216 .

(b) Except as provided in subsection (2)(c), interest must be paid from the date that the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information.

(c) The department is not required to pay interest if:

(i) the overpayment is refunded or credited within 6 months of the date that a claim was filed; or

(ii) the amount of overpayment and interest does not exceed $1.
Mont. Code Ann. § 15-7-402 — MT Code / Title 15 / Chapter 7 / Part 4 / Section 15-7-402
15-7-402 Application for residential appraisal of certain land and improvements
Status: in_force

15-7-402 . Application for residential appraisal of certain land and improvements. (1) Any person wishing to ensure that the person's residential land and improvements are appraised as residential may file a signed application with the department.

(2) In the application, the owner shall:

(a) assert that the property is used only for human habitation and is the principal residence of the owner;

(b) sign a statement pledging that the property will continue to be used as residential property; and

(c) show that the statement has been filed with the county clerk and recorder of the county in which the property is located.

(3) When the department has approved an application for residential use, the department and its agents shall consider only those indicia of value that the property has for residential use.

(4) Failure to file an application under this section may not result in reclassification on real property unless there has been an actual change in use.
Mont. Code Ann. § 15-31-101 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-101
15-31-101 Organizations subject to tax -- incorporation of terms that mean corporate income tax
Status: in_force

15-31-101 . Organizations subject to tax -- incorporation of terms that mean corporate income tax. (1) The term "corporation" includes an association, joint-stock company, common-law trust or business trust that does business in an organized capacity, all other corporations whether created, organized, or existing under and pursuant to the laws, agreements, or declarations of trust of any state, country, or the United States, and any limited liability company, limited liability partnership, partnership, or other entity that is treated as an association for federal income tax purposes and that is not a disregarded entity.

(2) The terms "engaged in business" and "doing business" both mean actively engaging in any transaction for the purpose of financial or pecuniary gain or profit.

(3) Except as provided in 15-31-103 or 33-2-705 (4) or as may be otherwise specifically provided, a corporation engaged in business in the state of Montana shall annually pay to the state treasurer a corporate income tax for the privilege of carrying on business in this state the percentage or percentages of its total net income for the preceding tax year at the rate set forth in this chapter. If a corporation has income from business activity that is taxable both within and outside of this state, the corporate income tax must be measured by the net income derived from or attributable to Montana sources as determined under part 3. Except as provided in 15-31-502 and subject to the due date provision in 15-31-111 (2)(b), the tax is due and payable on the 15th day of the 5th month following the close of the tax year of the corporation. However, the tax becomes a lien as provided in this chapter on the last day of the tax year in which the income was earned and is for the privilege of carrying on business in this state for the tax year in which the income was earned.

(4) A bank organized under the laws of the state of Montana, of any other state, or of the United States and a savings and loan association organized under the laws of this state or of the United States is subject to the Montana corporate income tax provided for under this chapter. For tax years beginning on and after January 1, 1972, this subsection is effective in accordance with Public Law 91-156, section 2 (12 U.S.C. 548).

(5) Unless the context requires otherwise, when the words "corporation income tax", "corporation license tax", "corporate license tax", "license tax", "license fee", or similar words appear in the Montana Code Annotated referring to the tax imposed under this chapter, the terms mean "corporate income tax".
Mont. Code Ann. § 15-7-106 — MT Code / Title 15 / Chapter 7 / Part 1 / Section 15-7-106
15-7-106 Courses of instruction, examination, and certification -- additional courses
Status: in_force

15-7-106 . Courses of instruction, examination, and certification -- additional courses. (1) The department shall offer courses in the principles, methods, and techniques of appraising for property tax purposes property in three fields:

(a) residential property;

(b) agricultural land; and

(c) commercial and industrial property.

(2) The department shall conduct an examination for those who have completed a course of instruction in any of the three fields listed in subsection (1).

(3) A person may not take the examination for appraising commercial and industrial property unless the person holds a certificate in appraising residential property.

(4) The department may schedule and conduct other courses within the state for appraisers, assessors, and department personnel for training in the following subjects:

(a) personal property assessment;

(b) property tax administration; and

(c) personnel management, fiscal management, public relations, professional ethics, and related management principles.

(5) The department shall issue a certificate to each appraiser, assessor, or other person successfully completing a course of instruction and passing an examination in any of the fields provided for in subsection (1) or any subject provided for in subsection (4).

(6) The department shall permit members of the Montana tax appeal board to attend any training provided for in this section without regard to whether a board member has attained a certificate or completed a prerequisite course. Members of the board may not be required to take an examination and the department shall pay for any tuition costs from the department's budget.
Mont. Code Ann. § 15-70-431 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-431
15-70-431 Determination of highway use
Status: in_force

15-70-431 . Determination of highway use. Highway use for each vehicle is determined by dividing the rate of the average miles per gallon into the number of miles traveled on public roads. When records are not available, an average of 4 miles per gallon or other methods that have been found acceptable may be used by the department to determine fuel use.
Mont. Code Ann. § 15-1-103 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-103
15-1-103 Disposal of tax records -- procedure
Status: in_force

15-1-103 . Disposal of tax records -- procedure. (1) Notwithstanding any other provisions of law, the department may dispose of tax records more than 3 years old if the records do not have any further value or as provided in subsection (3).

(2) Authorization for disposal of tax records must be made by the director of the department or authorized employees of the department. A copy of the authorization and authenticated list of the records must be maintained by the department.

(3) The department may dispose of its original tax records after those records have been reproduced in accordance with rules adopted by the secretary of state in consultation with the state records committee provided for in 2-6-1107 . The department shall maintain the reproduction as the public record. The reproduction or certified copy of the reproduction may be used in place of the department's original in any court or proceeding and has the same force and effect as the department's original record.
Mont. Code Ann. § 15-38-203 — MT Code / Title 15 / Chapter 38 / Part 2 / Section 15-38-203
15-38-203 Use of funds
Status: in_force

15-38-203 . Use of funds. (1) Any funds made available under this chapter must be used and expended to improve the total environment and rectify damage to the environment.

(2) Funding under this chapter must be prioritized so as to maximize the funds available for on-the-ground projects and programs in Montana communities that address the impacts of natural resource development and improve the total environment, while minimizing the use of the funds available under this chapter for the operations of state government.
Mont. Code Ann. § 15-7-308 — MT Code / Title 15 / Chapter 7 / Part 3 / Section 15-7-308
15-7-308 Disclosure of information restricted -- exceptions
Status: in_force

15-7-308 . Disclosure of information restricted -- exceptions. (1) Except as provided in subsection (2), the certificate required by this part and the information contained in the certificate are not a public record and must be held confidential by the county clerk and recorder and the department. This is because the legislature finds that the demands of individual privacy outweigh the merits of public disclosure. The confidentiality provisions do not apply to compilations from the certificates, to summaries, analyses, and evaluations based upon the compilations, or to sales data used by the department to value residential property in a property taxpayer's market model area after the property taxpayer signs a written or electronic confidentiality agreement.

(2) The confidentiality provisions of this section do not apply to the information contained in the water right ownership update form or any other form prepared and filed with the department of natural resources and conservation pursuant to 85-2-424 for purposes of maintaining a system of centralized water right records as mandated by Article IX, section 3(4), of the Montana constitution. A person may access water right transfer information through the department of natural resources and conservation pursuant to the department's implementation of the requirements of 85-2-112 (3).
Mont. Code Ann. § 15-65-113 — MT Code / Title 15 / Chapter 65 / Part 1 / Section 15-65-113
15-65-113 Audits -- records
Status: in_force

15-65-113 . Audits -- records. (1) The department of revenue may audit the books and records of any seller to ensure that the proper amount of tax imposed by 15-65-111 has been collected. An audit may be done on the premises of the seller or at any other convenient location.

(2) The department may request the seller to provide the department with books, ledgers, registers, or other documents necessary to verify the correct amount of tax.

(3) The seller shall maintain and have available for inspection by the department books, ledgers, registers, or other documents showing the sales price and tax collections for the preceding 5 years.

(4) Except in the case of a person who, with intent to evade the tax, purposely or knowingly files a false or fraudulent return violating the provisions of this part, the amount of tax due under any return must be determined by the department within 5 years after the return is made, and the department thereafter is barred from revising any return or recomputing the tax due after the department has determined the tax, and no proceeding in court for the collection of the tax may be instituted unless notice of any additional tax is provided within the period.

(5) An application for revision may be filed with the department by a seller within 5 years from the original due date of the return.
Mont. Code Ann. § 15-18-217 — MT Code / Title 15 / Chapter 18 / Part 2 / Section 15-18-217
15-18-217 Form of cancellation
Status: in_force

15-18-217 . Form of cancellation. The notice of cancellation of an assignment required by 15-18-212 and 15-18-219 must be made as follows:

I,......, the treasurer of....... County, certify that....... (name of the assignee or assignee's agent) of....... (address), purchased a tax lien assignment...... (assignment certificate no.) on the following property ......(full legal description) owned by......(name of owner of record) on..... (date).

I further certify that pursuant to 15-18-212 (3)(a) and 15-18-219 (6)(a), notice was given to...... (name of assignee or assignee's agent) of the notification obligation and that the tax lien will be cancelled if the assignee does not comply with provisions of 15-18-212 and 15-18-219 .

I further certify that the treasurer of...... County has no record of notice by the owner of the tax lien in accordance with 15-18-212 (7) or 15-18-219 (6).

Therefore, noncompliance by the assignee has caused the tax lien to be cancelled this....... (date).

.........................

Name of County Treasurer
Mont. Code Ann. § 15-23-716 — MT Code / Title 15 / Chapter 23 / Part 7 / Section 15-23-716
15-23-716 Terminated
Status: in_force

15-23-716 . Terminated. Sec. 39, Ch. 15, Sp. L. July 1992.
Mont. Code Ann. § 15-6-233 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-233
15-6-233 Terminated
Status: in_force

15-6-233 . Terminated. Sec. 8, Ch. 372, L. 2015.
Mont. Code Ann. § 15-6-241 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-241
15-6-241 Mobile home exemption
Status: in_force

15-6-241 . Mobile home exemption. (1) There is an exemption from taxation for a mobile home, manufactured home, or housetrailer:

(a) that was manufactured 28 or more years prior to the current date;

(b) for which the most recent assessed value is $10,000 or less; and

(c) that is not determined to be an improvement to real property, as provided in 15-1-101 .

(2) The department shall identify properties that qualify for the exemption and notify the owner or owners.

(3) An owner of three or more mobile homes, manufactured homes, or housetrailers may receive an exemption under this section for the two units with the lowest appraised values. The department shall aggregate similar names and addresses to determine ownership.
Mont. Code Ann. § 15-31-112 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-112
15-31-112 Taxable period
Status: in_force

15-31-112 . Taxable period. The corporate income tax must be computed on the basis of the corporation's total net income for the taxable period. The corporation's taxable period is the same as the taxable year for federal income tax purposes. If a corporation changes its taxable year, it shall promptly notify the department.
Mont. Code Ann. § 15-16-118 — MT Code / Title 15 / Chapter 16 / Part 1 / Section 15-16-118
15-16-118 Minimum tax payment -- limitation of appeal
Status: in_force

15-16-118 . Minimum tax payment -- limitation of appeal. (1) If the taxes and special assessments due for the current year shown in the written notice sent to the taxpayer as required in 15-16-101 (2) are less than $5 or if a tax notice of taxes and special assessments due on personal property is less than $5, the county treasurer shall notify the taxpayer that a minimum tax of $5 is imposed and due. The $5 tax is imposed for purposes of defraying administrative expenses incurred in administering the tax. The difference between the taxes and special assessments and the minimum tax of $5 is to be deposited in the county general fund.

(2) The notification of the $5 minimum tax required by subsection (1) must be made in the notice required in 15-16-101 (2) or in the notice of taxes and special assessments due on personal property.

(3) The minimum tax imposed by this section is not affected by the limitation on property taxes contained in Title 15, chapter 10, part 4.

(4) The minimum assessment imposed by this section does not apply to assessments levied against property owned by the state or a county, consolidated local government, city, town, school district, or other governmental entity unless the total assessments levied against all the property owned by the governmental entity are less than $5.
Mont. Code Ann. § 15-60-208 — MT Code / Title 15 / Chapter 60 / Part 2 / Section 15-60-208
15-60-208 Credit for overpayment -- interest on overpayment
Status: in_force

15-60-208 . (Temporary) Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any fees, penalty, or interest then due from the facility and the balance must be refunded to the facility or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.

(2) Except as provided in subsection (3), interest is allowed on overpayments at the same rate as is charged on unpaid taxes, as provided in 15-1-216 , due from the due date of the report or from the date of overpayment, whichever date is later, to the date the department approves refunding or crediting of the overpayment. Interest does not accrue during any period during which the processing of a claim for refund is delayed more than 30 days by reason of failure of the facility to furnish information requested by the department for the purpose of verifying the amount of the overpayment.

(3) Interest is not allowed:

(a) if the overpayment is refunded within 6 months from the date the report is due or from the date the return is filed, whichever is later; or

(b) if the amount of interest is less than $1.

(4) A payment not made incident to a discharge of actual utilization fee liability or a payment reasonably assumed to be imposed by this chapter is not considered an overpayment with respect to which interest is allowable. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
Mont. Code Ann. § 15-70-718 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-718
15-70-718 Fraudulent return -- penalty
Status: in_force

15-70-718 . Fraudulent return -- penalty. If an alternative fuel dealer files a fraudulent return with intent to evade the tax imposed by this part:

(1) there must be added to the amount of deficiency determined by the department a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month or fraction of a month on the deficiency from the date on which the tax was due to the date of payment. The penalty and interest are in addition to all other penalties prescribed by law.

(2) the person is guilty of a misdemeanor and on conviction shall be punishable by a fine of not less than $100 or more than $2,000 or imprisonment of not less than 30 days or more than 6 months, or both.
Mont. Code Ann. § 15-70-421 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-421
15-70-421 Statute of limitations
Status: in_force

15-70-421 . Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.
Mont. Code Ann. § 15-70-416 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-416
15-70-416 Information reports -- penalty -- confidentiality
Status: in_force

15-70-416 . Information reports -- penalty -- confidentiality. (1) A person receiving gasoline or special fuel, including an importer, exporter, common carrier, private carrier, and contract carrier of property who hauls, receives, transports, or ships gasoline or special fuel from any other state or foreign country into this state or from this state to any other state or foreign country or from any refinery or pipeline terminal in this state to another point within this state shall submit to the department of transportation, upon its request and within the time specified, a statement showing the number of gallons of gasoline or special fuel contained in each shipment in interstate commerce and the movement of the products from any refinery or pipeline terminal located within this state to another point within this state during the preceding calendar month, the names and addresses of the consignor and the consignee, and the date of delivery to the consignee.

(2) A person, except a licensed distributor, importer, or exporter, who refuses or fails to file a statement as required in this section is subject to a penalty of $100 for each failure or refusal.

(3) The department or a deputy, assistant, agent, clerk, or other employee of the department may not publish or otherwise disseminate information contained in a statement required under this section in a form that allows identification of a distributor or a purchaser of gasoline or special fuel. This section may not be construed to prohibit:

(a) the delivery to a person or the person's authorized representative of a certified copy of any report filed under subsection (1);

(b) the inspection by the attorney general or other legal representative of the state of the report or statement of a person if a person or distributor brings an action to set aside or review the tax based on the report or statement or if an action or proceeding has been instituted in accordance with the provisions of Title 15 against that person or distributor;

(c) the publication of statistics classified to prevent the identification of particular reports or statements and the items in the reports or statements;

(d) the inspection by the commissioner of internal revenue of the United States or by the proper officer of any state imposing a tax on gasoline or special fuel or by the authorized representative of either officer of the report or statement of any person or the furnishing to the officer or authorized representative of an abstract of the report or statement, but permission may be granted or information may be furnished to the officer or the officer's representative only if the statutes of the United States or the other state grant substantially similar privileges to the proper officer of this state charged with the administration of this chapter or in compliance with 15-70-121 and 15-70-122 ; or

(e) the compliance of the department with any order of a court of competent jurisdiction.
Mont. Code Ann. § 15-8-704 — MT Code / Title 15 / Chapter 8 / Part 7 / Section 15-8-704
15-8-704 Map book
Status: in_force

15-8-704 . Map book. The department shall make maps showing public and private land for each county and shall designate the person to whom the land is assessed.
Mont. Code Ann. § 15-30-2616 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2616
15-30-2616 Information agents' duties
Status: in_force

15-30-2616 . Information agents' duties. (1) Each information agent shall make a return to the department of complete information concerning the following distributions made for any individual during the tax year upon which withholding tax has not been deducted:

(a) sums in excess of $10 distributed as dividends, interest as defined in section 6049 of the Internal Revenue Code, 26 U.S.C. 6049, royalties, and payments made under a retirement plan covering an owner-employee as defined in section 401(c)(3) of the Internal Revenue Code, 26 U.S.C. 401(c)(3);

(b) all interest income in excess of $10 from obligations of another state and a county, municipality, district, or other political subdivision of that state;

(c) interest, other than that specified in subsections (1)(a) and (1)(b), rents, salaries, wages, prizes, awards, annuities, pensions, and other fixed or determinable gains, profits, and income in excess of $600, except interest coupons payable to the bearer; and

(d) proceeds from real estate transactions that are required to be reported under rules or regulations of the United States department of the treasury.

(2) The return must be made under the rules adopted by the department and in the form and manner prescribed by the department. For ease of reporting, the form must be as nearly identical to the comparable federal form as possible.
Mont. Code Ann. § 15-8-710 — MT Code / Title 15 / Chapter 8 / Part 7 / Section 15-8-710
15-8-710 Property tax record prima facie evidence
Status: in_force

15-8-710 . Property tax record prima facie evidence. The property tax record or delinquent list or a copy of either certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of the law in relation to the assessment and levy of the taxes have been complied with.
Mont. Code Ann. § 15-7-113 — MT Code / Title 15 / Chapter 7 / Part 1 / Section 15-7-113
15-7-113 Program exclusive
Status: in_force

15-7-113 . Program exclusive. No program for the revaluation of property shall be implemented for taxation in any county other than as prescribed in 15-7-111 through 15-7-114 .
Mont. Code Ann. § 15-68-106 — MT Code / Title 15 / Chapter 68 / Part 1 / Section 15-68-106
15-68-106 Separate statement of tax -- no advertising to absorb or refund tax -- rules
Status: in_force

15-68-106 . Separate statement of tax -- no advertising to absorb or refund tax -- rules. (1) If a person collects a tax in excess of the tax imposed by 15-68-102 , both the tax and the excess tax must be remitted to the department.

(2) Except as provided in subsection (4), the sales tax must be stated separately for all sales, except for sales from coin-operated or currency-operated machines.

(3) A person may not advertise, hold out, or state to the public or to any customer that the tax imposed by this chapter will be absorbed or refunded.

(4) The department may adopt rules permitting sellers the option of stating sales tax based upon a percentage of taxable sales.
Mont. Code Ann. § 15-1-407 — MT Code / Title 15 / Chapter 1 / Part 4 / Section 15-1-407
15-1-407 Alternative remedy -- procedure
Status: in_force

15-1-407 . Alternative remedy -- procedure. (1) Except as provided in subsection (2), an action pursuant to 15-1-406 is subject to the provisions of Title 27, chapter 8.

(2) In lieu of the requirement of 27-8-301 , a party bringing an action under 15-1-406 may elect to use:

(a) the procedures available under the Montana Rules of Civil Procedure for bringing a class action, Title 25, chapter 20, rule 23. This includes the requirement that to be a member of the class, a taxpayer must be similarly situated to the representative class member and must have paid the tax under protest as provided in 15-1-406 (3).

(b) the procedure provided for in subsection (3).

(3) (a) A party bringing an action under 15-1-406 may elect to give notice as provided in this subsection. A party so electing shall publish notice that an action has been brought. The notice must be published at least once each week for 4 consecutive weeks in a newspaper of general circulation published in the county where the action is commenced and in other counties within the jurisdiction of the taxing authority. The notice must advise each similarly situated taxpayer that:

(i) the court will exclude the taxpayer from the class if the taxpayer so requests by a specific date;

(ii) the judgment, whether favorable or not, will include all similarly situated taxpayers who do not request to be excluded; and

(iii) any similarly situated taxpayer who does not request exclusion may, if the taxpayer desires, enter an appearance.

(b) The court shall exclude a taxpayer from an action brought pursuant to 15-1-406 if the person bringing the action publishes notice as provided in subsection (3) of this section and the taxpayer requests to be excluded by the date specified in the notice.

(c) An election to give notice under subsection (3) does not prevent any party to the action from serving process on other interested parties.

(d) This section governs alternative notice. This section does not alter the requirement under Rule 23, Montana Rules of Civil Procedure, that to be a member of the class, a taxpayer must have paid the tax under protest as provided in 15-1-406 (3).

(4) In a proceeding under 15-1-406 all issues must be tried by the court.
Mont. Code Ann. § 15-44-104 — MT Code / Title 15 / Chapter 44 / Part 1 / Section 15-44-104
15-44-104 Reduction in valuation on forest lands for trees destroyed by natural disaster
Status: in_force

15-44-104 . Reduction in valuation on forest lands for trees destroyed by natural disaster. (1) Forest lands upon which, at any time after December 31, 1993, trees are destroyed by fire, disease, insect infestation, or other natural disaster so that the lands affected will not meet minimum stocking requirements are eligible for a reduction in value for the first 20 tax years following the loss.

(2) If a landowner shows to the department's satisfaction that the landowner's forest lands have been destroyed as provided in subsection (1), the department shall reduce the value of the forest land by 50% of the original forest productivity value per year.
Mont. Code Ann. § 15-68-510 — MT Code / Title 15 / Chapter 68 / Part 5 / Section 15-68-510
15-68-510 Vendor allowance
Status: in_force

15-68-510 . Vendor allowance. (1) A person filing a timely return under 15-68-502 may claim a quarterly vendor allowance for each permitted location in the amount of 5% of the tax determined to be payable to the state.

(2) The allowance may be deducted on the return.

(3) A person that files a return or payment after the due date for the return or payment may not claim a vendor allowance.
Mont. Code Ann. § 15-31-531 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-531
15-31-531 Credit for overpayment -- interest on overpayment
Status: in_force

15-31-531 . Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.

(2) Except as provided in subsection (3), interest must be allowed on overpayments at the same rate as is charged on delinquent taxes, as provided in 15-1-216 , due from the due date of the return or from the date of overpayment, whichever is later, to the date the department approves refunding or crediting of the overpayment.

(3) (a) Interest may not accrue during any period the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.

(b) Interest is not allowed:

(i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or

(ii) if the amount of interest is less than $1.

(4) A payment not made incident to a bona fide and orderly discharge of an actual corporate income tax liability or one reasonably assumed to be imposed by this chapter is not considered an overpayment with respect to which interest is allowable.
Mont. Code Ann. § 15-59-106 — MT Code / Title 15 / Chapter 59 / Part 1 / Section 15-59-106
15-59-106 Procedure to estimate tax on failure to file statement -- penalty and interest
Status: in_force

15-59-106 . Procedure to estimate tax on failure to file statement -- penalty and interest. (1) If a person fails to file any statement required by 15-59-105 within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall, immediately after the time has expired, determine the amounts of the respective articles or products enumerated in 15-59-101 (2) and 15-59-102 manufactured or produced by the person within this state or imported by the person into the state during the quarter and during each month of the quarter and shall determine and fix the amount of the license taxes due to the state from the person for the quarter.

(2) The department shall add to the amount of delinquent license taxes penalty and interest as provided in 15-1-216 .

(3) The department shall mail to the person required to file a quarterly statement and pay any license tax a letter setting forth the amount of license tax, penalty, and interest due, and the letter must contain a statement that if payment is not made, a warrant for distraint may be filed.

(4) A penalty imposed by 15-1-216 may be waived by the department pursuant to 15-1-206 .
Mont. Code Ann. § 15-59-101 — MT Code / Title 15 / Chapter 59 / Part 1 / Section 15-59-101
15-59-101 Definitions
Status: in_force

15-59-101 . Definitions. (1) The word "import" shall include and mean to receive into any person's possession or custody first after its arrival and coming to rest at destination within the state of Montana of any cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum, as the same are defined in this section, shipped or transported into this state from point of origin without this state.

(2) The words "products of cement or gypsum", as used in 15-59-102 , shall, in addition to the articles herein specifically enumerated, include all manufactured products into which gypsum enters as a component part to the extent of not less than 50% by weight. No double taxation of either cement, gypsum, or the products thereof is imposed by this part.
Mont. Code Ann. § 15-18-411 — MT Code / Title 15 / Chapter 18 / Part 4 / Section 15-18-411
15-18-411 Action to quiet title to tax deed -- notice
Status: in_force

15-18-411 . Action to quiet title to tax deed -- notice. (1) (a) In an action brought to set aside or annul any tax deed or to determine the rights of an assignee to real property claimed to have been acquired through tax proceedings or a tax lien assignment, the assignee or the recipient or purchaser of a tax deed pursuant to 15-18-211 or 15-18-220 , upon filing an affidavit, may obtain from the court an order directed to the person claiming to:

(i) own the property;

(ii) have any interest in or lien upon the property;

(iii) have a right to redeem the property; or

(iv) have rights hostile to the tax title.

(b) The person described in subsections (1)(a)(i) through (1)(a)(iv) is referred to as the true owner.

(c) Except as provided in subsection (1)(d), the order described in subsection (1)(a) may command the true owner to:

(i) deposit with the court for the use of the assignee:

(A) the amount of all taxes, interest, penalties, and costs that would have accrued if the property had been regularly and legally assessed and taxed as the property of the true owner and was about to be redeemed by the true owner; and

(B) the amount of all sums reasonably paid by the assignee following the order and after 3 years from the date of the attachment of the tax lien to preserve the property or to make improvements on the property while in the assignee's possession, as the total amount of the taxes, interest, penalties, costs, and improvements is alleged by the plaintiff and as must appear in the order; or

(ii) show cause on a date to be fixed in the order, not exceeding 30 days from the date of the order, why the payment should not be made.

(d) The deposit provided for in subsection (1)(c) may not be required of a person found by the court to be indigent following an examination into the matter by the court upon the request of a true owner claiming to be indigent.

(2) The affidavit must list the name and address of the true owner and whether the owner is in the state of Montana, if known to the plaintiff, or state that the address of the true owner is not known to the plaintiff.

(3) (a) The order must be filed with the county clerk and a copy served personally upon each person shown in the affidavit claiming to be a true owner and whose name and address are reasonably ascertainable.

(b) Jurisdiction is acquired over all other persons by giving a copy of the order to the county treasurer.
Mont. Code Ann. § 15-50-309 — MT Code / Title 15 / Chapter 50 / Part 3 / Section 15-50-309
15-50-309 Penalty and interest for delinquency -- waiver
Status: in_force

15-50-309 . Penalty and interest for delinquency -- waiver. (1) License taxes due under this chapter become delinquent if not paid within 30 days after payment to the contractor. The department shall add to the amount of all delinquent license taxes penalty and interest as provided in 15-1-216 .

(2) Penalties imposed by 15-1-216 may be waived by the department pursuant to 15-1-206 .
Mont. Code Ann. § 15-31-313 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-313
15-31-313 Rules
Status: in_force

15-31-313 . Rules. The department of revenue shall prescribe regulations to carry out this part and shall publish such regulations and amendments thereto.
Mont. Code Ann. § 15-30-3002 — MT Code / Title 15 / Chapter 30 / Part 30 / Section 15-30-3002
15-30-3002 Definitions
Status: in_force

15-30-3002 . (Temporary) Definitions. As used in this part, the following definitions apply:

(1) "Account" means a Montana farm and ranch risk management account.

(2) "Disqualification period" means any period of 2 consecutive tax years in which the taxpayer is not engaged in an eligible agricultural business.

(3) (a) "Eligible agricultural business" means the business of agricultural production, as agricultural is defined in 15-1-101 , including silviculture, conducted by an individual or family farm corporation that files net farm income reports for tax purposes as required by the United States internal revenue service.

(b) The term does not mean the business of processing, transporting, or marketing agricultural products.

(4) "Family farm corporation" means a corporation that consists of immediate family members.

(5) "Immediate family members" means family members that are within the second degree of consanguinity or affinity.

(6) "Individual" means a human being and does not include an estate or trust. (Terminates on occurrence of contingency--sec. 9, Ch. 262, L. 2001.)
Mont. Code Ann. § 15-6-162 — MT Code / Title 15 / Chapter 6 / Part 1 / Section 15-6-162
15-6-162 Class seventeen property -- description -- taxable percentage
Status: in_force

15-6-162 . Class seventeen property -- description -- taxable percentage. (1) Class seventeen property includes the land, improvements, furniture, fixtures, equipment, tools that are not exempt under 15-6-219 , and supplies except those included in class five under 15-6-135 of a qualified data center.

(2) (a) "Qualified data center" means the land, improvements, and personal property of a facility designed or modified to house networked computers or equipment supporting computing, networking, or data storage that is composed of one or more buildings under single ownership, provided that a single ownership entity includes a wholly owned subsidiary or a parent company with 100% ownership interest, on contiguous parcels of land that consist of at least:

(i) 300,000 square feet, where the total cost of land, improvements, personal property, and software is at least $150 million with construction commencing after June 30, 2017; or

(ii) 25,000 square feet of new or expanded area, where the total cost of land, improvements, personal property, and software is at least $50 million invested during a 48-month period with construction commencing after January 1, 2019.

(b) The term includes but is not limited to:

(i) cooling systems, cooling towers, and other temperature infrastructure;

(ii) power infrastructure for transformation, distribution, or management of electricity used for the maintenance and operation of the facility, including:

(A) exterior dedicated business-owned substations;

(B) backup power generation systems, battery systems, and related infrastructure; and

(C) electrical generation and storage systems that commence operation after May 13, 2025, and are located on the facility side of the utility meter and primarily used by a qualified data center for onsite power; or

(iii) any other equipment necessary for the maintenance and operation of the facility.

(3) During construction, property not meeting the requirements of subsection (2) must be classified as class seventeen property if, prior to March 1 of the first tax year for which the classification will be applied, the taxpayer certifies to the department that the facility under construction will meet the requirements of subsection (2) within 2 years of the date of the certification.

(4) Except as provided in subsection (5), the taxable property of a qualified data center must be locally assessed.

(5) (a) Class seventeen property includes centrally assessed interstate or intrastate dedicated communications infrastructure that is owned or leased by the owner of a qualified data center and is composed of telecommunication or data lines, equipment, and services, including but not limited to copper or fiber optic lines or microwave, satellite, or other wireless communication systems.

(b) To qualify under this subsection (5), construction of the owned or leased interstate or intrastate communications infrastructure must commence after June 30, 2017, and before July 1, 2037, and must satisfy the criteria of this section.

(c) Dedicated communications infrastructure provided for in this subsection (5) is taxed at the rate provided for in subsection (8) for a period of 10 years from the time that construction commences. After the 10-year period, the dedicated communications infrastructure is taxed as class thirteen property at the rate provided in 15-6-156 .

(d) Electrical generation systems provided for in subsection (2)(b)(ii)(C) are taxed at the rate provided for in subsection (8) for a period of 10 years from the time that construction commences. After the 10-year period, the electrical generation systems are taxed as class thirteen property at the rate provided in 15-6-156 .

(6) (a) Except as provided in subsection (6)(b), electrical generation and storage systems are considered primarily used onsite if used at least 80% for onsite consumption as measured on an annualized kilowatt hour basis as certified annually to the department. Utility grade metering must be installed at the point of electrical generation to measure total kilowatt hours produced.

(b) If the governor declares an electrical generation emergency, the 80% requirement in subsection (6)(a) does not apply to a qualified data center that relies on backup power generation systems and makes electricity generated on the facility side of the utility meter available to the utility to help service residential and business customers during the emergency period.

(7) Class seventeen property included in an urban renewal area or targeted economic development district is subject to the elementary, high school, and state equalization mills levied pursuant to 20-9-331 , 20-9-333 , and 20-9-360 .

(8) Property identified as class seventeen property under this section, whether centrally or locally assessed, is taxed at 0.9% of its market value.
Mont. Code Ann. § 15-39-107 — MT Code / Title 15 / Chapter 39 / Part 1 / Section 15-39-107
15-39-107 Interest on deficiency -- penalty
Status: in_force

15-39-107 . Interest on deficiency -- penalty. (1) Interest accrues on unpaid or delinquent taxes as provided in 15-1-216 . The interest must be computed from the date on which the statement and tax were originally due.

(2) If the payment of a tax deficiency is not made within 60 days after it is due and payable and if the deficiency is due to negligence on the part of the taxpayer but without fraud, the penalty imposed by 15-1-216 (2) must be added to the amount of the deficiency.
Mont. Code Ann. § 15-61-201 — MT Code / Title 15 / Chapter 61 / Part 2 / Section 15-61-201
15-61-201 Establishment of account
Status: in_force

15-61-201 . Establishment of account. (1) An employer, except as otherwise provided by statute, contract, or a collective bargaining agreement, may establish a medical care savings account for an employee of the employer or for a dependent of the employee.

(2) An individual who is a resident of this state may establish a medical care savings account for that individual or for a dependent of the individual.

(3) Before making any contributions to an employee's account, an employer shall inform an employee in writing of the state and federal tax status of contributions made pursuant to this chapter.

(4) Upon agreement between an employer and an employee, an employee may have the employer contribute to the employee's medical care savings account, to a health insurance policy or program for the employee, or to both the account and the policy or program.
Mont. Code Ann. § 15-37-205 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-205
15-37-205 Procedure on failure to file statement
Status: in_force

15-37-205 . Procedure on failure to file statement. (1) If a person fails to file any statement required by 15-37-204 within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall immediately after the time has expired proceed to determine the amount produced by the person within this state during the quarter and during each month of the quarter and shall determine and fix the amount of the license taxes due to the state from the person for the quarter.

(2) The department shall add to the amount of all delinquent micaceous mineral mines license taxes penalty and interest as provided in 15-1-216 . The department may waive a penalty pursuant to 15-1-206 .
Mont. Code Ann. § 15-70-108 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-108
15-70-108 Payment of taxes by negotiable instrument
Status: in_force

15-70-108 . Payment of taxes by negotiable instrument. The department of transportation is not bound by conditions pertaining to endorsement by the department that are placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability or other liabilities, unless:

(1) the debtor and the department have previously entered into a written agreement that specifies the amount of the debtor's liability; and

(2) the amount tendered is in accordance with the written agreement.
Mont. Code Ann. § 15-2-101 — MT Code / Title 15 / Chapter 2 / Part 1 / Section 15-2-101
15-2-101 Montana tax appeal board -- appointment of members -- term of office
Status: in_force

15-2-101 . Montana tax appeal board -- appointment of members -- term of office. There is a Montana tax appeal board composed of three members appointed by the governor for staggered terms with the advice and consent of the senate. However, a member appointed may serve until the next regular session of the legislature without the advice and consent of the senate. Each member shall hold office for a term of 6 years and until a successor shall be appointed and qualified. A vacancy must be filled by the governor subject to confirmation by the senate during the next legislative session. Succeeding appointments, except when made to fill a vacancy, must be made on or before January 31 during the session of the legislature preceding the commencement of the term for which the appointment is made.
Mont. Code Ann. § 15-60-207 — MT Code / Title 15 / Chapter 60 / Part 2 / Section 15-60-207
15-60-207 Closing agreements
Status: in_force

15-60-207 . (Temporary) Closing agreements. (1) The director of the department or any person authorized in writing by the director is authorized to enter into an agreement with any facility relating to the liability of the facility in respect to the fees imposed by this chapter for any period.

(2) An agreement under this section is final and conclusive, and except upon a showing of fraud or malfeasance or misrepresentation of a material fact:

(a) the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and

(b) in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
Mont. Code Ann. § 15-70-452 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-452
15-70-452 Tribal motor fuels tax account
Status: in_force

15-70-452 . Tribal motor fuels tax account. (1) There is a tribal motor fuels tax account in the state special revenue fund.

(2) The department shall deposit in the tribal motor fuels tax account the tax collected under 15-70-450 , except the administrative expenses and refunds deducted under a cooperative agreement.

(3) The money in the tribal motor fuels tax account must be disbursed to the tribe quarterly, as provided for in the agreement entered into pursuant to 15-70-450 .
Mont. Code Ann. § 15-35-105 — MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-105
15-35-105 Penalty and interest for delinquent tax -- waiver
Status: in_force

15-35-105 . Penalty and interest for delinquent tax -- waiver. (1) The department shall add to the amount of all delinquent severance taxes penalty and interest as provided in 15-1-216 .

(2) The department shall mail to the person required to file a quarterly report and pay any severance tax, a letter setting forth the amount of tax, penalty, and interest due. The letter must contain a statement that if payment is not made, a warrant for distraint may be filed.

(3) A penalty may be waived by the department pursuant to 15-1-206 .
Mont. Code Ann. § 15-68-405 — MT Code / Title 15 / Chapter 68 / Part 4 / Section 15-68-405
15-68-405 Revocation or suspension of permit -- appeal
Status: in_force

15-68-405 . Revocation or suspension of permit -- appeal. (1) Subject to the provisions of subsection (2), the department may, for reasonable cause, revoke or suspend any permit held by a person that fails to comply with the provisions of this chapter.

(2) The department shall provide dispute resolution on a proposed revocation or suspension pursuant to 15-1-211 .

(3) If a permit is revoked, the department may not issue a new permit except upon application accompanied by reasonable evidence of the intention of the applicant to comply with the provisions of this chapter. The department may require security in addition to that authorized by 15-68-512 in an amount reasonably necessary to ensure compliance with this chapter as a condition for the issuance of a new permit to the applicant.

(4) A person aggrieved by the department's final decision to revoke a permit, as provided in subsection (1), may appeal the decision to the Montana tax appeal board within 30 days after the date on which the department issued its final decision.
Mont. Code Ann. § 15-30-2392 — MT Code / Title 15 / Chapter 30 / Part 23 / Section 15-30-2392
15-30-2392 Voluntary checkoff for Montana military relief fund
Status: in_force

15-30-2392 . Voluntary checkoff for Montana military relief fund. (1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the Montana military family relief fund established in 10-1-1302 by marking the appropriate box on the state income tax return.

(2) The department shall include on each Montana state individual income tax return form a clear and conspicuous provision by which the taxpayer may indicate a contribution to the Montana military family relief fund. The contribution may be made from the amount to be refunded to the taxpayer or, if no refund is due, must be in addition to the amount of tax required to be paid. The provision must be in substantially the following form:

Montana military family relief fund. Check the appropriate blank if you wish to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) to support the Montana military family relief fund. If a joint return, check the appropriate blank if your spouse wishes to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) for the same purpose.

(3) Money received under this section must be deposited into the account established in 10-1-1303 after the department has deducted the administrative charge provided for in 15-30-2386 .
Mont. Code Ann. § 15-30-2542 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2542
15-30-2542 Amount of royalty payment withheld considered taxes collected
Status: in_force

15-30-2542 . Amount of royalty payment withheld considered taxes collected. The amounts deducted and withheld from royalty payments are considered taxes collected under the provisions of 15-30-2536 through 15-30-2547 . A royalty owner does not have a right of action against the remitter for any amount deducted and withheld from the royalty owner's royalty and paid to the state in compliance or intended compliance with 15-30-2536 through 15-30-2547 . The amounts deducted and withheld and paid to the state in compliance or intended compliance with 15-30-2536 through 15-30-2547 are not subject to the provisions of 82-10-103 .
Mont. Code Ann. § 15-30-2620 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2620
15-30-2620 Department rules -- conformance with Internal Revenue Code
Status: in_force

15-30-2620 . Department rules -- conformance with Internal Revenue Code. (1) The department may adopt rules and may require facts and information to be reported as it considers necessary to enforce the provisions of this chapter.

(2) If a term is not defined in this chapter, the term has the same meaning as it does when used in a comparable context in the Internal Revenue Code.
Mont. Code Ann. § 15-31-501 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-501
15-31-501 Department rules -- conformance with Internal Revenue Code
Status: in_force

15-31-501 . Department rules -- conformance with Internal Revenue Code. (1) The department of revenue shall prescribe forms for returns and notices and other regulations as may be necessary for the purpose of carrying into effect the provisions of this chapter.

(2) If a term is not defined in this chapter, the term has the same meaning as it does when used in a comparable context in the Internal Revenue Code.
Mont. Code Ann. § 15-24-1606 — MT Code / Title 15 / Chapter 24 / Part 16 / Section 15-24-1606
15-24-1606 Responsibilities of the state historic preservation office
Status: in_force

15-24-1606 . Responsibilities of the state historic preservation office. (1) If the local governing body approving the tax abatement does not appoint a board under the provisions of 15-24-1605 , the state historic preservation office shall provide design review assistance and certification for qualifying properties.

(2) The state historic preservation office shall evaluate design review standards submitted to it for approval by the board.
Mont. Code Ann. § 15-18-216 — MT Code / Title 15 / Chapter 18 / Part 2 / Section 15-18-216
15-18-216 Form of proof of notice
Status: in_force

15-18-216 . Form of proof of notice. Sections 15-18-212 and 15-18-219 require that proof of notice must be filed with the county clerk. The proof of notice must be made as follows:

PROOF OF NOTICE

I,..........(Name and Address), acting as or on behalf of the owner of the property tax lien, have complied with the notice requirements of Title 15, chapter 18, MCA, as follows:

1. A "Notice That a Tax Deed May Be Issued" was mailed to the owners, current occupant, and parties, as required by 15-18-212 or 15-18-219 , MCA. A copy of each notice is attached or is on file in the office of the county clerk.

2. The notices were mailed by certified mail, return receipt requested. Copies of the return receipts are attached or are on file in the office of the county clerk.

3. Notice was given by publishing in the newspaper as required by 7-1-2121 , which is........., on......... and......... or posting in the three public places designated by the governing body, which are.........., .........., and........... Proof of publication is attached.

DATED: ...............

.....................

(Signature)

State of....................

County of.....................

The record was signed before me on (date) by (name(s) of individual(s)).....................

..............................

(Signature of notarial officer)

(Official stamp)

..............................

Title of officer (if not shown in stamp)"
Mont. Code Ann. § 15-6-230 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-230
15-6-230 Temporary exemption for certain tribal property -- rulemaking
Status: in_force

15-6-230 . Temporary exemption for certain tribal property -- rulemaking. (1) Subject to subsections (2) and (3), property owned in fee by a federally recognized Indian tribe located within the boundaries of the state of Montana is temporarily exempt from taxation on January 1 after the following conditions are met:

(a) the United States department of the interior, bureau of Indian affairs, has determined that the initial written request or trust application submitted by the tribe is complete; and

(b) the tribe has submitted a timely property tax exemption application to the department and the department has approved the tribe's exemption application.

(2) Prior to approving the exemption application, the department shall notify the county in which the property is located. On approval of an exemption pursuant to this section, the department shall provide the approved application to the county in which the property is located.

(3) The temporary exemption applies only for the timeframe during which a decision on the trust application is officially pending before the United States department of interior, bureau of Indian affairs, but the exemption may not exceed a period of 5 years and ceases earlier if the United States denies the trust application.

(4) For tax years following the department's approval of the exemption, the tribe shall annually certify to the department that the trust application is still under consideration by the United States department of interior, bureau of Indian affairs, and has not been denied. The exemption applies only for tax years for which the department has received a timely certification from the affected tribe. The department shall provide the annual certification to the county in which the property is located.

(5) If a trust application has been denied, the temporary exemption expires on December 31 of the year in which the trust application was denied. The temporary exemption is no longer available for property associated with a trust application that has been denied.

(6) (a) Property for which a trust application is denied or for which the 5-year exemption period expires and the trust application remains pending before the United States department of the interior, bureau of Indian affairs, is subject to a recapture of property taxes. The recaptured tax is equal to the tax that would have been assessed using the tax rates, the mill levies, and the appraised value for each year in which the property was exempt under this section. The department shall provide the taxable value to the county treasurer for collection of taxes subject to recapture.

(b) The department shall continue to appraise property granted an exemption under this section until a trust application is approved by the United States department of the interior, bureau of Indian affairs. The appraised value is only for use for calculating the recapture provided for in this section and may not be included in the taxable value provided to taxing jurisdictions.

(7) If the United States takes tribally owned property out of trust, the property is subject to tax as otherwise provided by federal and state law.

(8) The department may adopt rules to implement the provisions of this section.
Mont. Code Ann. § 15-7-307 — MT Code / Title 15 / Chapter 7 / Part 3 / Section 15-7-307
15-7-307 Certificate -- exceptions
Status: in_force

15-7-307 . Certificate -- exceptions. The certificate required by this part applies to all transfers. However, the certificate filed for the following transfers need not disclose the consideration paid or to be paid for the real estate transferred:

(1) an instrument recorded prior to July 1, 1975;

(2) the sale of agricultural land when the land is used for agricultural purposes;

(3) the sale of timberland when the land is used for producing timber;

(4) a transfer by the United States, this state, or any instrumentality, agency, or subdivision of the United States or this state;

(5) an instrument that (without added consideration) confirms, corrects, modifies, or supplements a previously recorded instrument;

(6) a transfer pursuant to a court decree;

(7) a transfer pursuant to mergers, consolidations, or reorganizations of corporations, partnerships, or other business entities;

(8) a transfer by a subsidiary corporation to its parent corporation without actual consideration or in sole consideration of the cancellation or surrender of subsidiary stock;

(9) a transfer of decedents' estates;

(10) a transfer of a gift;

(11) a transfer between husband and wife or parent and child with only nominal actual consideration for the transfer;

(12) an instrument the effect of which is to transfer the property to the same party or parties;

(13) a sale for delinquent taxes or assessments, a sheriff's sale, or a sale pursuant to a bankruptcy court order;

(14) a transfer made in contemplation of death.
Mont. Code Ann. § 15-68-202 — MT Code / Title 15 / Chapter 68 / Part 2 / Section 15-68-202
15-68-202 Nontaxable transaction certificate -- form
Status: in_force

15-68-202 . Nontaxable transaction certificate -- form. (1) The department shall provide for a uniform nontaxable transaction certificate. A purchaser shall use the certificate when purchasing goods or services for resale or for other nontaxable transactions.

(2) At a minimum, the certificate must provide:

(a) the number of the seller's permit issued to the purchaser as provided in 15-68-401 ;

(b) the general character of property or service sold by the purchaser in the regular course of business;

(c) the property or service purchased for resale;

(d) the name and address of the purchaser; and

(e) a signature line for the purchaser.

(3) The department shall adopt rules to provide procedures for application for and provision of a certificate to a person engaging in business within this state for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003. The rules adopted by the department must ensure that each person engaging in business within this state for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003, that has applied in a timely fashion is issued a certificate for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003.
Mont. Code Ann. § 15-39-101 — MT Code / Title 15 / Chapter 39 / Part 1 / Section 15-39-101
15-39-101 Production tax rates imposed on bentonite production
Status: in_force

15-39-101 . Production tax rates imposed on bentonite production. (1) The production of bentonite is taxed as provided in this section. The tax is distributed as provided in 15-39-110 .

(2) (a) Except as provided in subsection (3), the tax on bentonite is on the gross yield of bentonite produced, measured in tons before crushing and drying, by the owner or operator within the exterior boundaries of an elementary school district. The tax is computed according to the following annual production schedule:

(i) on the first 80,000 tons produced in excess of the amount exempted in subsection (3), $1.56 a ton;

(ii) on the next 150,000 tons produced, $1.50 a ton;

(iii) on the next 250,000 tons produced, $1.40 a ton;

(iv) on the next 500,000 tons produced, $1.25 a ton;

(v) on production in excess of 1 million tons, $1 a ton.

(b) For tax years beginning after December 31, 2009, the dollar amounts referred to in the schedule in subsections (2)(a)(i) through (2)(a)(v) must be adjusted by the department by multiplying each dollar amount by the quotient of the PCE for the first quarter of the year previous to the tax year for which the tax is being calculated, divided by the PCE for the first quarter of the 2009 tax year.

(c) For the purposes of this section:

(i) "PCE" has the meaning provided in 15-23-515 ; and

(ii) "ton" means 2,000 pounds.

(3) The first 20,000 tons produced in a calendar year are exempt from taxation.
Mont. Code Ann. § 15-60-202 — MT Code / Title 15 / Chapter 60 / Part 2 / Section 15-60-202
15-60-202 Audit -- records
Status: in_force

15-60-202 . (Temporary) Audit -- records. (1) The department of revenue may audit the records and other documents of any nursing facility to ensure that the proper utilization fee has been collected.

(2) The department may require the facility to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the utilization fee paid.

(3) A facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of bed days in the facility subject to the utilization fee. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
Mont. Code Ann. § 15-10-106 — MT Code / Title 15 / Chapter 10 / Part 1 / Section 15-10-106
15-10-106 Terminated
Status: in_force

15-10-106 . Terminated. Sec. 3, Ch. 588, L. 1989.
Mont. Code Ann. § 15-70-458 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-458
15-70-458 Penalty for operation without temporary permit -- compliance bond -- policy continued
Status: in_force

15-70-458 . Penalty for operation without temporary permit -- compliance bond -- policy continued. (1) Any user of special fuel vehicles operating within the state of Montana who does not make application for a temporary permit required by 15-70-455 and pay the specified fee is guilty of committing a misdemeanor and upon conviction shall be fined $50.

(2) Nothing contained in this section affects the existing policy of accepting a compliance bond to be retained for use by the department and to be imposed at the discretion of the enforcing agency.
Mont. Code Ann. § 15-23-203 — MT Code / Title 15 / Chapter 23 / Part 2 / Section 15-23-203
15-23-203 Definitions relating to taxes
Status: in_force

15-23-203 . Definitions relating to taxes. As used in this part, unless the context requires otherwise, the following definitions apply:

(1) (a) "Base value" means, except as provided in subsection (1)(b), the system value of railroad transportation property of a railroad in the preceding tax year.

(b) For tax year 1999, base value means the system value of railroad transportation property used to determine the railroad's Montana property taxes paid for the 1998 tax year.

(2) "Capitalization rate" means the capitalization rate reported by the surface transportation board, provided for in 49 U.S.C. 701, in its annual cost of capital report.

(3) "Change in earnings" means the value determined by dividing the average earnings for the 5 years immediately preceding the current tax year by the average earnings for the 5 years immediately preceding the previous tax year.

(4) "Change in the capitalization rate" means the value derived by dividing the current year capitalization rate by the preceding year capitalization rate.

(5) "Earnings" means income realized before deducting depreciation, interest expenses, lease expenses, and taxes.

(6) "Gross profit margin" means the ratio of earnings to operating revenue.

(7) "Leased property" means property that is subject to an agreement that transfers the use of the property to the lessee during the term of the lease and that is not capitalized on the lessee's balance sheet.

(8) "Operating revenue" means the amount of money that the railroad is entitled to receive or that accrues to its benefit from services rendered in transporting property or persons by rail.

(9) "System cost" means the total depreciated cost of all railroad transportation property, including leased property within the state and outside the state.
Mont. Code Ann. § 15-16-301 — MT Code / Title 15 / Chapter 16 / Part 3 / Section 15-16-301
15-16-301 Delinquent list -- list of taxes suspended or cancelled -- real property
Status: in_force

15-16-301 . Delinquent list -- list of taxes suspended or cancelled -- real property. (1) On the third Monday of June of each year, the county treasurer shall make a report to the county clerk and recorder in detail, showing the amount of taxes collected and a complete list of all persons and property then owing taxes. The report may be submitted to the county clerk and recorder electronically.

(2) The county treasurer shall make a separate report to the county clerk and recorder showing the amount of taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17, during the 1-year period immediately preceding the date of the report.

(3) The county clerk and recorder shall compare the reports with the books of the county treasurer and shall keep a record of the reports in the county clerk and recorder's office.
Mont. Code Ann. § 15-1-150 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-150
15-1-150 Digital assets taxation
Status: in_force

15-1-150 . Digital assets taxation. (1) Digital assets used as a method of payment may not be subject to any additional tax, withholding, assessment, or charge by the state or a local government that is based solely on the use of the digital asset as the method of payment.

(2) Nothing in this section prohibits the state or a local government from imposing or collecting a tax, withholding, assessment, or charge otherwise authorized by Titles 15 or 16.
Mont. Code Ann. § 15-35-107 — MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-107
15-35-107 When value of coal may be imputed -- procedure
Status: in_force

15-35-107 . When value of coal may be imputed -- procedure. (1) The department may impute a value to the coal that approximates market value f.o.b. mine in a case where:

(a) the operator of a coal mine is using the produced coal in an energy-conversion or other manufacturing process; or

(b) a person sells coal under a contract that is not an arm's-length agreement.

(2) For purposes of subsection (1), "market value f.o.b. mine" means the value of the coal subsequent to being prepared for shipment on the mode of transportation taken to its final destination.

(3) When imputing value, the department may apply the factors used by the federal government under 26 U.S.C. 613, or that provision as it may be labeled or amended, in determining gross income from mining or the department may apply any other or additional criteria it considers appropriate. Each subject taxpayer shall upon request by the department furnish a copy of its federal income tax return, with any amendments, filed for the year in which the value of coal is being imputed and copies of the contracts under which it is selling coal at the time. When the department's estimate of market value is contested in any proceeding, the burden of proof is on the contesting party.
Mont. Code Ann. § 15-31-324 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-324
15-31-324 Water's-edge election period -- consent -- change of election
Status: in_force

15-31-324 . Water's-edge election period -- consent -- change of election. (1) A water's-edge election may be made by a taxpayer and is effective only if every affiliated corporation subject to the taxes imposed under this chapter consents to the election. Consent by the common parent of an affiliated group constitutes consent of all members of the group. An affiliated corporation that becomes subject to taxes under this chapter after the water's-edge election is considered to have consented to the election. The election must disclose the identity of the taxpayer and the identity of any affiliated corporation in which the taxpayer owns directly or indirectly more than 50% of the voting stock of the affiliated corporation.

(2) Except as provided in subsection (3), each water's-edge election must be for 3-year renewable periods.

(3) A water's-edge election may be changed by a taxpayer before the end of each 3-year period only with the permission of the department. In granting a change of election, the department shall impose reasonable conditions that are necessary to prevent the avoidance of tax or clearly reflect income for the election period prior to the change.
Mont. Code Ann. § 15-68-513 — MT Code / Title 15 / Chapter 68 / Part 5 / Section 15-68-513
15-68-513 Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands
Status: in_force

15-68-513 . Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands. (1) If the department determines that the amount of tax due is different from the amount reported, the amount of tax computed on the basis of the examination conducted pursuant to 15-68-502 constitutes the tax to be paid.

(2) (a) If the tax due exceeds the amount of tax reported as due on the taxpayer's return, the excess must be paid to the department unless the taxpayer files a timely objection as provided in 15-1-211 .

(b) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .

(3) If the amount of the tax found due by the department is less than that reported as due on the return and has been paid, the excess must be credited or, if no tax liability exists or is likely to exist, refunded to the person making the return.

(4) The notice and demand provided for in this section must contain a statement of the computation of the tax and interest and must be sent by mail to the taxpayer at the address given in the taxpayer's return, if any, or to the taxpayer's last-known address.

(5) A taxpayer filing an objection to the demand for payment is subject to and governed by the uniform dispute review procedure provided in 15-1-211 .
Mont. Code Ann. § 15-31-541 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-541
15-31-541 Site of failure to act -- evidence
Status: in_force

15-31-541 . Site of failure to act -- evidence. The failure to do any act required by or under the provisions of this chapter shall be deemed an act committed in the office of the department of revenue in Helena, Montana. The certificates of the department to the effect that a tax has not been paid, that a return has not been filed, or that information has not been supplied as required by or under the provisions of this chapter shall be prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.
Mont. Code Ann. § 15-1-405 — MT Code / Title 15 / Chapter 1 / Part 4 / Section 15-1-405
15-1-405 Injunction not to be used to restrain enforcement of tax
Status: in_force

15-1-405 . Injunction not to be used to restrain enforcement of tax. No injunction must be granted by any court or judge to restrain the collection of any tax or any part thereof or to restrain the sale of any property for the nonpayment of taxes except:

(1) where the tax or the part thereof sought to be enjoined is illegal or is not authorized by law. If the payment of a part of a tax is sought to be enjoined, the other part must be paid before an action can be commenced.

(2) where the property is exempt from taxation.
Mont. Code Ann. § 15-1-603 — MT Code / Title 15 / Chapter 1 / Part 6 / Section 15-1-603
15-1-603 Alternate
Status: in_force

15-1-603 . Alternate. The member representing this state on the multistate tax commission may be represented by an alternate designated by the member.
Mont. Code Ann. § 15-51-103 — MT Code / Title 15 / Chapter 51 / Part 1 / Section 15-51-103
15-51-103 Disposition of revenue -- penalty and interest on delinquency
Status: in_force

15-51-103 . Disposition of revenue -- penalty and interest on delinquency. The department shall, in accordance with the provisions of 17-2-124 , promptly remit the collected taxes to the state treasurer. Taxes not paid on the due date are delinquent, and penalty and interest must be added to the delinquent taxes as provided in 15-1-216 .
Mont. Code Ann. § 15-30-2521 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2521
15-30-2521 Policy and purpose
Status: in_force

15-30-2521 . Policy and purpose. (1) It is the policy and intent of the legislature that lottery proceeds received by a person who redeems a ticket or chance to win a prize on a ticket or chance purchased in Montana under the provisions of Title 23, chapter 7, is Montana source income, notwithstanding the residence of the person or entity that redeems the ticket. This policy statement affirms that the legislature has always considered lottery proceeds to be Montana source income.

(2) The purpose of 15-30-2522 is to ensure that lottery proceeds that are Montana source income are subject to the withholding tax under the individual income tax laws of the state.
Mont. Code Ann. § 15-68-402 — MT Code / Title 15 / Chapter 68 / Part 4 / Section 15-68-402
15-68-402 Permit application -- requirements -- place of business -- form
Status: in_force

15-68-402 . Permit application -- requirements -- place of business -- form. (1) (a) A person that wishes to engage in the business of making retail sales or providing services in Montana that are subject to this chapter shall file with the department an application for a permit. If the person has more than one location in which the person maintains an office or other place of business, an application may include multiple locations.

(b) An applicant who does not maintain an office or other place of business and who moves from place to place is considered to have only one place of business and shall attach the permit to the applicant's cart, stand, truck, or other merchandising device.

(2) Each person or class of persons required to file a return under this chapter is required to file an application for a permit.

(3) Each application for a permit must be on a form prescribed by the department and must set forth the name under which the applicant intends to transact business, the location of the applicant's place or places of business, and other information that the department may require. The application must be filed by the owner if the owner is a natural person or by a person authorized to sign the application if the owner is a corporation, partnership, limited liability company, or some other business entity.
Mont. Code Ann. § 15-30-2342 — MT Code / Title 15 / Chapter 30 / Part 23 / Section 15-30-2342
15-30-2342 Credit for preservation of historic buildings
Status: in_force

15-30-2342 . Credit for preservation of historic buildings. There is allowed as a credit against the taxes imposed by 15-30-2103 a percentage of the credit allowed for qualified rehabilitation expenditures with respect to any certified historic building located in Montana as provided in 15-31-151 .
Mont. Code Ann. § 15-17-318 — MT Code / Title 15 / Chapter 17 / Part 3 / Section 15-17-318
15-17-318 Assignment of municipality's interest
Status: in_force

15-17-318 . Assignment of municipality's interest. (1) At any time after a parcel of land has been acquired by a municipality, as provided in 15-17-317 , and has not been redeemed, the treasurer of the municipality shall assign all the rights of the municipality in the property to any person who pays:

(a) the purchase price paid by the municipality;

(b) the delinquent assessments;

(c) interest on the purchase price and delinquent assessments at the rate of 5/6 of 1% a month; and

(d) penalties and costs as provided by law.

(2) The treasurer of the municipality shall execute to the person an assignment certificate, which must be in the form provided in 15-17-323 for the assignment of the interests of the county. If the assignment certificate becomes lost or accidentally destroyed by the assignee, the treasurer of the municipality shall issue a duplicate assignment certificate to the assignee after the assignee delivers to the treasurer evidence satisfactory to the treasurer, including an affidavit of the assignee, that the assignment certificate has been lost or destroyed.

(3) An assignment by a municipality under this section discharges the trust created under 15-17-317 . The municipality may also discharge the trust created under 15-17-317 by paying into the improvement fund the amount of the delinquent assessments and interest accrued on the assessments.
Mont. Code Ann. § 15-30-3103 — MT Code / Title 15 / Chapter 30 / Part 31 / Section 15-30-3103
15-30-3103 Requirements for student scholarship organizations
Status: in_force

15-30-3103 . (Temporary) Requirements for student scholarship organizations. (1) A student scholarship organization:

(a) shall apply for certification, in a manner prescribed by the department, prior to accepting donations eligible for the tax credit under 15-30-3111 . Certification under this subsection (1)(a) is valid for the tax year for which it is issued and for the immediately following tax year. In no case may a certification be valid for more than 2 tax years.

(i) The department shall issue a decision related to the certification of a student scholarship organization no more than 60 days following the date on which the department received the student scholarship organization's application for certification.

(ii) If the department finds that a student scholarship organization has not complied with the requirements of this part, the department shall deny certification.

(iii) A student scholarship organization that is denied certification must be granted 30 days to rectify the causes for the denial. If the organization fails to rectify the causes for the denial, the department shall issue a final denial of certification. A final denial of certification may not be appealed.

(iv) A student scholarship organization that has received a final denial of certification may reapply for certification with the department for the tax year following the tax year for which the denial was issued.

(v) A student scholarship organization that has not been certified under this section may not accept donations eligible for the tax credit under 15-30-3111 . The organization shall disburse all remaining scholarship funds from previous donations in accordance with the requirements in this part.

(b) shall obligate at least 90% of its annual revenue from donations eligible for the tax credit under 15-30-3111 for scholarships. For the purpose of this calculation:

(i) the cost of the annual fiscal review provided for in 15-30-3105 (1)(b) may be paid out of the total donations before calculation of the 90% minimum obligation amount; and

(ii) all donations subject to the 90% minimum obligation amount that are received in 1 calendar year must be paid out in scholarships within the 3 calendar years following the donation.

(c) may not limit, restrict, or reserve scholarships for use at a single education provider or any particular type of education provider and shall allow an eligible student to enroll with any qualified education provider of the parents' or legal guardian's choice;

(d) shall provide scholarships to eligible students to attend instruction offered by a qualified education provider;

(e) may not provide a scholarship to an eligible student for an academic year that exceeds the per-pupil average of total public school expenditures calculated in 20-9-570 ;

(f) shall maintain separate accounts for scholarship funds and operating funds;

(g) may transfer funds to another student scholarship organization with prior written notice to the department;

(h) shall maintain an application process under which scholarship applications are accepted, reviewed, approved, and denied;

(i) shall comply with payment and reporting requirements in accordance with 15-30-3104 and 15-30-3105 ; and

(j) shall maintain on its public website:

(i) a detailed description of the organization's scholarship application and scholarship award processes;

(ii) a list of the qualified education providers to which the student scholarship organization awarded scholarships in the previous school year; and

(iii) the following language prominently displayed: Scholarships from this student scholarship organization may be used at any qualified education provider of the parent's or legal guardian's choice.

(2) An organization that fails to satisfy the conditions of this section is subject to termination as provided in 15-30-3113 . (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021, sec. 7, Ch. 558, L. 2023.)
Mont. Code Ann. § 15-30-2617 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2617
15-30-2617 Oaths administered by director of revenue and designated employees
Status: in_force

15-30-2617 . Oaths administered by director of revenue and designated employees. The director and each employee designated by the director may administer an oath to any person or take the acknowledgment of any person in respect to any report or return required by or pursuant to this chapter or by the rules of the department.
Mont. Code Ann. § 15-7-140 — MT Code / Title 15 / Chapter 7 / Part 1 / Section 15-7-140
15-7-140 Notice appraisal and audit -- statement of rights
Status: in_force

15-7-140 . Notice appraisal and audit -- statement of rights. Each county treasurer shall include in the notice required by 15-16-101 (1), 15-16-119 , and 15-24-202 a statement that property valuation staff employed by the department may enter private property to appraise or audit property for property tax purposes as provided in 15-7-139 . The notice must include a statement of landowner rights in words substantially similar to: "You or your agent have the right to be present when your property is appraised or audited. If you wish to make an appointment for the next tax year, call (insert local department of revenue office phone number) or write your local department of revenue office between December 1 and December 31 of this year."
Mont. Code Ann. § 15-6-402 — MT Code / Title 15 / Chapter 6 / Part 4 / Section 15-6-402
15-6-402 Definitions
Status: in_force

15-6-402 . (Effective January 1, 2026) Definitions. As used in this part and 15-6-134 , the following definitions apply:

(1) "Homestead reduced tax rate" means the tax rate provided for in 15-6-134 (3)(b)(i).

(2) "Long-term rental" means class four residential property:

(a) that is a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home and the parcel on which the long-term rental improvements are located but not including any contiguous or adjacent parcels;

(b) that an owner can demonstrate was:

(i) rented for periods of 28 days or more for at least 7 months in each tax year for which the rental property reduced tax rate is claimed; or

(ii) vacant for not more than 5 months to complete documented property repairs;

(c) that is occupied by tenants who use the dwelling as a residence during the year in which the reduced tax rate is claimed; and

(d) for which the owner is current on payment of the assessed Montana property taxes when claiming the reduced tax rate.

(3) "Owner" includes a purchaser under contract for deed as defined in 70-20-115 , a grantor of a trust indenture as defined in 71-1-303 , and the trustee of a grantor trust that is revocable as defined in 72-38-103 .

(4) (a) "Principal residence" means class four residential property:

(i) that is a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home and the parcel on which the principal residence improvements are located but not including any contiguous or adjacent parcels;

(ii) in which an owner can demonstrate the owner owned and lived for at least 7 months of the year for which the homestead reduced tax rate for a principal residence is claimed;

(iii) that is the only residence for which the owner claims the homestead reduced tax rate for that year; and

(iv) for which the owner made payment of the assessed Montana property taxes.

(b) An owner who cannot meet the requirements of subsection (4)(a)(ii) because the owner's principal residence changed during the tax year to another principal residence may still qualify for the homestead reduced tax rate if the owner paid the Montana property taxes while residing in each principal residence for a total of at least 7 consecutive months for each tax year.

(5) "Rental property reduced tax rate" means the tax rate provided for in 15-6-134 (3)(b).

(6) "Tax year 2026" means the period from January 1, 2026, through December 31, 2026.
Mont. Code Ann. § 15-35-103 — MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-103
15-35-103 Severance tax -- rates imposed
Status: in_force

15-35-103 . Severance tax -- rates imposed. (1) A severance tax is imposed on each ton of coal produced in the state in accordance with the following schedule:

Heating quality Surface Auger Underground (Btu per pound of coal): Mining Mining Mining Under 7,000 10% of value 3.75% of value 3% of value 7,000 and over 15% of value 5% of value 4% of value

(2) "Value" means the contract sales price.

(3) A person is not liable for any severance tax upon 50,000 tons of the coal that the person produces in a calendar year, except that if more than 50,000 tons of coal are produced in a calendar year, the producer is liable for severance tax upon all coal produced in excess of the first 20,000 tons.

(4) The reduced tax rate on coal produced by auger mining applies only to coal recovered from a mining operation that would otherwise be uneconomical to recover by conventional strip-mining methods as specified in the coal conservation plan submitted to and approved by the department of environmental quality under the provisions of Title 82, chapter 4, part 2.
Mont. Code Ann. § 15-6-503 — MT Code / Title 15 / Chapter 6 / Part 5 / Section 15-6-503
15-6-503 Definitions
Status: in_force

15-6-503 . Definitions. As used in this part, unless the context clearly indicates otherwise, the following definitions apply:

(1) "Board" means the board of directors for a tax-exempt senior care and housing sponsor.

(2) "Department" means the department of revenue provided for in 2-15-1301 .

(3) (a) "Local government" means the county, consolidated government, or incorporated city or town where the senior development project is located or proposed to be located.

(b) The term does not include the county if the senior development project is located or proposed to be located in an incorporated city or town.

(4) "Property owner-operator" means a corporation that is incorporated or admitted under a certificate of authority under the laws of the state and that leases or purchases property for senior care facilities and housing or related facilities, which may include a purchase from a tax-exempt senior care and housing sponsor.

(5) "Senior care facilities" means some or all levels of a continuum of care. The term includes but is not limited to independent living and housing, semi-independent living and housing, assisted living, in-home nursing or assistant care, memory care, short-term or long-term medical care, or hospice.

(6) "Senior care facilities and housing" means senior care facilities and senior housing:

(a) specifically designed and operated to assist and benefit elderly persons;

(b) intended for, and solely occupied by, persons 62 years of age or older; or

(c) intended and operated for occupancy by at least one person 55 years of age or older in each unit in accordance with the provisions of 42 U.S.C. 3607(b)(2)(C) and (b)(3) through (b)(5), as those provisions read on March 31, 1996.

(7) (a) "Senior care and housing development project" means single-family homes and multifamily projects for the primary purpose of acquiring land for, constructing, or rehabilitating accommodations for senior care facilities and housing that may be retained and rented or sold to a property owner-operator for senior care facilities and housing.

(b) The development process includes:

(i) the acquisition of property, not to exceed 250 acres;

(ii) the planning of the buildings, infrastructure, utilities, and improvements;

(iii) permitting;

(iv) the demolition of existing structures; and

(v) the construction, reconstruction, alteration, and repair of the improvements.

(8) "Tax-exempt senior care and housing sponsor" means a charitable nonprofit corporation that is exempt from taxation under 26 U.S.C. 501(c)(3), as amended, and incorporated or admitted under a certificate of authority under the Montana Nonprofit Corporation Act as provided in Title 35, chapter 2, and whose articles of incorporation provide in addition that:

(a) the charitable organization has been organized exclusively to obtain land and assist senior care and housing development projects;

(b) all of the income and earnings of the organization must be used exclusively for senior care and housing development project purposes, and part of the net income or net earnings of the organization may not inure to the benefit or profit of any private individual, firm, corporation, partnership, or association; and

(c) the charitable organization is in no manner controlled by, under the direction of, or acting in the substantial interest of any private individual, firm, partnership, or association seeking to derive profit or gain from the organization or seeking to eliminate or minimize losses in any transactions with the organization.
Mont. Code Ann. § 15-7-101 — MT Code / Title 15 / Chapter 7 / Part 1 / Section 15-7-101
15-7-101 Classification and appraisal -- duties of department of revenue
Status: in_force

15-7-101 . Classification and appraisal -- duties of department of revenue. (1) It is the duty of the department of revenue to accomplish the following:

(a) the classification of all taxable lands;

(b) the appraisal of all taxable city and town lots;

(c) the appraisal of all taxable rural and urban improvements.

(2) A record of classifications and appraisals under subsection (1) must be kept upon the maps, plats, and forms and entered in the books of record prescribed by the department. The maps, plats, forms, and books of record are official records of the state. A certified copy of all records requested must be furnished to the department.

(3) When the department uses an appraisal method that values land and improvements as a unit, including the comparable sales method for residential condominiums or the income method for commercial property, the department shall establish a combined appraised value of land and improvements.

(4) It is the duty of the department to maintain current the classification of all taxable lands and appraisal of city and town lots and rural and urban improvements, as provided for herein.
Mont. Code Ann. § 15-67-103 — MT Code / Title 15 / Chapter 67 / Part 1 / Section 15-67-103
15-67-103 Relation to other taxes and fees
Status: in_force

15-67-103 . (Temporary) Relation to other taxes and fees. The utilization fee imposed under 15-67-102 is in addition to any other taxes and fees required by law to be paid by an intermediate care facility. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-27-105 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-105
15-27-105 Reporting and collection of assessment fee
Status: in_force

15-27-105 . (Temporary -- effective on occurrence of contingency) Reporting and collection of assessment fee. (1) On or before June 30 each year, an ambulance provider shall file with the department a report of its net operating revenue received during the previous calendar year. The report must be:

(a) in the form prescribed by the department; and

(b) accompanied by a payment in an amount equal to the assessment fee required to be paid under 15-27-102 .

(2) Revenue received for all emergency ambulance services provided during the calendar year must be included in the calculation of the ambulance provider's net operating revenue regardless of the source of payment for the services rendered, including services covered under fee-for-service and managed care arrangements.

(3) In the case of a transfer of ownership, the successor in interest to the ambulance provider assumes the liability for the assessment fee. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)
Mont. Code Ann. § 15-15-104 — MT Code / Title 15 / Chapter 15 / Part 1 / Section 15-15-104
15-15-104 Appeal to Montana tax appeal board
Status: in_force

15-15-104 . Appeal to Montana tax appeal board. (1) If the appearance provisions of 15-15-103 (1) have been complied with, a person or the department, on behalf of the state, or any municipal corporation aggrieved by the action of any county tax appeal board may appeal to the Montana board under 15-2-301 .

(2) If an appeal has been automatically granted by a county tax appeal board pursuant to 15-15-103 (2), the department, on behalf of the state, or any municipal corporation aggrieved by the action may appeal to the Montana tax appeal board under 15-2-301 . The time for filing an appeal commences on receipt by the department of the written notification required by 15-15-103 (2)(b).
Mont. Code Ann. § 15-60-209 — MT Code / Title 15 / Chapter 60 / Part 2 / Section 15-60-209
15-60-209 Warrant for distraint
Status: in_force

15-60-209 . (Temporary) Warrant for distraint. If the utilization fee is not paid when due, the department of revenue may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
Mont. Code Ann. § 15-70-441 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-441
15-70-441 Dyed special fuel restrictions -- penalties
Status: in_force

15-70-441 . (Temporary) Dyed special fuel restrictions -- penalties. (1) (a) A person may not use untaxed dyed special fuel in violation of 15-70-403 (8) or (9) or to operate a motor vehicle on the public roads and highways of this state unless:

(i) the motor vehicle has a gross vehicle weight of greater than 12,000 pounds, exclusive of any towed units, is equipped with a feed delivery box that is permanently affixed to the vehicle, and is used solely for the feeding of livestock; or

(ii) the use is permitted pursuant to rules adopted under subsection (1)(c).

(b) (i) The purposeful or knowing use of untaxed dyed special fuel in a motor vehicle operating on the public roads and highways of this state in violation of 15-70-403 (8) or (9) or this subsection (1) is subject to the civil penalty imposed under subsection (1)(b)(ii). Each use is a separate offense. The civil penalty may be in addition to criminal penalties imposed under 15-70-443 .

(ii) The department shall, after giving notice and holding a hearing, if requested, impose a civil penalty not to exceed $1,000 for the first offense and $5,000 for the second offense for using dyed special fuel in violation of the provisions of this section. A subsequent offense is subject to criminal penalties imposed under 15-70-443 .

(c) The department shall adopt and enforce reasonable rules for the movement of off-highway vehicles traveling from one location to another on the public roads and highways of this state when using dyed special fuel or nontaxed fuel.

(2) The operator of the vehicle is liable for the tax imposed in 15-70-403 . If the operator refuses or fails to pay the tax, in whole or in part, the seller of the dyed special fuel is jointly and severally liable for the tax imposed under 15-70-403 and for the penalties described in this section if the seller knows or has reason to know that the fuel will be used for a taxable purpose.
Mont. Code Ann. § 15-1-2301 — MT Code / Title 15 / Chapter 1 / Part 23 / Section 15-1-2301
15-1-2301 Terminated
Status: in_force

15-1-2301 . Terminated. Sec. 10, Ch. 47, L. 2023, sec. 10, Ch. 764, L. 2023.
Mont. Code Ann. § 15-7-203 — MT Code / Title 15 / Chapter 7 / Part 2 / Section 15-7-203
15-7-203 Agricultural uses only considered in valuation
Status: in_force

15-7-203 . Agricultural uses only considered in valuation. In valuing land as agricultural, the department of revenue shall consider only those indicia of value which such land has for agricultural use.
Mont. Code Ann. § 15-1-705 — MT Code / Title 15 / Chapter 1 / Part 7 / Section 15-1-705
15-1-705 Review
Status: in_force

15-1-705 . Review. (1) Except as provided in 15-1-707 , a taxpayer has the right to a review of the tax liability pursuant to 15-1-211 prior to execution on a filed warrant for distraint.

(2) The department must provide notice of the right to review to the taxpayer. This notice may be given prior to the notice referred to in 15-1-702 . If the taxpayer notified the department that the taxpayer disagrees with an assessment as provided in 15-1-211 , the warrant may not be executed upon until after the review process and any appeals are completed.
Mont. Code Ann. § 15-24-1207 — MT Code / Title 15 / Chapter 24 / Part 12 / Section 15-24-1207
15-24-1207 Reporting requirements -- penalty -- rules
Status: in_force

15-24-1207 . Reporting requirements -- penalty -- rules. (1) Each private person who is a possessor or a beneficial user of tax-exempt property for industrial, trade, or other business purposes subject to tax pursuant to 15-24-1203 shall, on or before March 1 each year, file with the department a statement of the possession or other beneficial use of tax-exempt property in the preceding calendar year and the value of the property. The statement must be in the form prescribed by the department and must be verified by the possessor or beneficial user or, in the case of an association or corporation, by an officer of the association or corporation. The statement must include:

(a) the name and address of the person, association, or corporation;

(b) the location of the tax-exempt property; and

(c) the market value in dollars and cents of the tax-exempt property.

(2) A person who fails to file the statement required by subsection (1) must be assessed the penalty provided in 15-8-309 .

(3) The department may adopt any reasonable rules necessary to insure that the possessor or other beneficial user of tax-exempt property complies with the provisions of this part.
Mont. Code Ann. § 15-70-803 — MT Code / Title 15 / Chapter 70 / Part 8 / Section 15-70-803
15-70-803 Installation of electric meters
Status: in_force

15-70-803 . Installation of electric meters. (1) All public charging stations must have a separate electric meter installed or approved by the public utility that measures the electricity delivered to the public charging station. The charging station owner shall pay the cost of meter installation.

(2) It is the public charging station owner's responsibility to comply with the provisions of this section and not the duty of the public utility to enforce compliance.
Mont. Code Ann. § 15-6-507 — MT Code / Title 15 / Chapter 6 / Part 5 / Section 15-6-507
15-6-507 Reports to local government by tax-exempt senior care and housing sponsor
Status: in_force

15-6-507 . Reports to local government by tax-exempt senior care and housing sponsor. The board of a tax-exempt senior care and housing sponsor shall, at least once a year, file with the governing body of the local government a report of its activities for the preceding year until the property tax exemption in 15-6-506 expires.
Mont. Code Ann. § 15-72-117 — MT Code / Title 15 / Chapter 72 / Part 1 / Section 15-72-117
15-72-117 Administration -- rules
Status: in_force

15-72-117 . Administration -- rules. The department shall:

(1) administer and enforce the provisions of this part;

(2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and

(3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this part.
Mont. Code Ann. § 15-6-701 — MT Code / Title 15 / Chapter 6 / Part 7 / Section 15-6-701
15-6-701 Property tax assistance for primary residences
Status: in_force

15-6-701 . Property tax assistance for primary residences. (1) A county shall provide property tax assistance to owners of primary residences certified by the department of revenue pursuant to 15-6-703 . The assistance is provided with funding from the state property tax assistance account distributed to the county as provided in 15-6-702 .

(2) (a) Except as provided in subsection (2)(b), the county treasurer shall provide the property tax assistance distributed pursuant to 15-6-702 to each primary residence by listing the property tax assistance amount as a credit on the property tax bill as provided in 15-16-101 (2)(a)(v).

(b) If the property tax assistance calculated pursuant to 15-6-702 (2). exceeds the property tax billed for an individual property, the county may retain the revenue that exceeds the property tax billed.

(3) The owner of a primary residence that receives property tax assistance under this section is not prohibited from receiving property tax assistance under another property tax assistance program.

(4) State property tax assistance provided to counties pursuant to this section may not affect the maximum mill calculation in 15-10-420 .
Mont. Code Ann. § 15-23-212 — MT Code / Title 15 / Chapter 23 / Part 2 / Section 15-23-212
15-23-212 Annual report
Status: in_force

15-23-212 . Annual report. Each railroad car company shall, annually and within the time requirements of 15-23-103 (3) and (5), file with the department of revenue a report, signed and sworn to by one of its designated officers, that provides the following information as of the preceding December 31:

(1) the name and nature of the business of the company;

(2) the number, kind, acquisition cost, date of acquisition, and name of owner of its private railroad cars;

(3) the cost of additions and betterment, special equipment, racks, protective equipment, or any other modification or improvement to a car since acquisition;

(4) the total car miles traveled, loaded and unloaded, within the state during the calendar year preceding the date of filing;

(5) the total car miles traveled, loaded and unloaded, within and outside of the state during the calendar year preceding the date of filing;

(6) the average number of miles traveled by each class of car during the year;

(7) the description and location of real and personal property that is owned by the railroad car company and that is subject to taxation within this state; and

(8) any other facts the department may require.
Mont. Code Ann. § 15-8-503 — MT Code / Title 15 / Chapter 8 / Part 5 / Section 15-8-503
15-8-503 Undistributed property of deceased persons
Status: in_force

15-8-503 . Undistributed property of deceased persons. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors, or administrators, and a payment of taxes made by either binds all the parties in interest for their equal proportions.
Mont. Code Ann. § 15-23-806 — MT Code / Title 15 / Chapter 23 / Part 8 / Section 15-23-806
15-23-806 Lien of tax
Status: in_force

15-23-806 . Lien of tax. The tax or penalty on gross proceeds is a lien upon the mine from which the metal is extracted and is a prior lien upon all owned or leased personal property and improvements used in extracting the ore or metal. The tax shall be collected in the manner provided in chapters 16, 17, and 18 of this title.
Mont. Code Ann. § 15-2-104 — MT Code / Title 15 / Chapter 2 / Part 1 / Section 15-2-104
15-2-104 Employees -- expenses -- minutes -- rules
Status: in_force

15-2-104 . Employees -- expenses -- minutes -- rules. The Montana tax appeal board may appoint a secretary and employ other persons as experts, assistants, clerks, and stenographers as may be necessary to perform the duties that may be required of it. The total expenses of the board may not exceed, in the aggregate during any fiscal year, the amount appropriated for the board for all purposes by the legislature for that year. The secretary shall keep full and correct minutes of the transactions and proceedings of the board and may administer oaths and perform other duties as may be required. The board may adopt rules for the orderly and methodical performance of its duties as a tax appeal board and for conducting hearings and other proceedings before it.
Mont. Code Ann. § 15-24-1607 — MT Code / Title 15 / Chapter 24 / Part 16 / Section 15-24-1607
15-24-1607 Disqualification and penalty
Status: in_force

15-24-1607 . Disqualification and penalty. (1) Following certification and during the period of tax abatement, a property that is altered in a way that adversely affects those elements that qualify it as historically contributing must be disqualified from receiving the tax abatement.

(2) If a historic property that has received a tax abatement under this part is disqualified, the owner is liable for back taxes, interest, and a penalty. These assessments must be extended against the property on the next general real property tax roll, to be collected and distributed in the same manner as the currently assessed real property tax. The back taxes, interest, and penalty must equal the sum of the following:

(a) the difference in the total real property taxes due during the years the tax abatement was in effect and the total real property taxes which would have been due had the special assessment not been in effect for those years;

(b) interest on the amount calculated in subsection (2)(a) at the rate for delinquent property taxes provided for in 15-16-102 ; plus

(c) a penalty of 15% on the sum of subsections (2)(a) and (2)(b).

(3) Back taxes, interest, or penalty may not be imposed on a property transferred to an ownership that makes the property exempt from property taxation or if the property is destroyed by fire or an act of God.
Mont. Code Ann. § 15-70-412 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-412
15-70-412 Invoice of distributors and aviation fuel dealers
Status: in_force

15-70-412 . Invoice of distributors and aviation fuel dealers. Each distributor and aviation fuel dealer in this state shall at the time of delivery, except when authorized by the department of transportation, issue to the purchaser an invoice that states the number of gallons of gasoline or special fuel covered by the invoice and any other information the department may require.
Mont. Code Ann. § 15-53-131 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-131
15-53-131 Mobile telecommunications services
Status: in_force

15-53-131 . (Temporary) Mobile telecommunications services. (1) Mobile telecommunications services provided in this state to a customer for which the charges are billed by or for the customer's home service provider are considered to be provided by the customer's home service provider.

(2) All charges for mobile telecommunications services that are considered to be provided by the customer's home service provider may be subject to tax in this state if the customer's place of primary use is located within this state, regardless of where the mobile telecommunications services originate, terminate, or pass through.

(3) The definitions and provisions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. 116 through 126, are incorporated into this section by reference.

(4) (a) If a customer believes that an amount of tax or assignment of place of primary use or taxing jurisdiction included on a bill is erroneous, the customer shall notify the home service provider in writing. The customer shall include in the written notification the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction of the tax assignment, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request. Within 60 days of receiving a notice, the home service provider shall review its records and the electronic database or enhanced zip code used to determine the customer's taxing jurisdiction. If the review shows that the amount of tax, assignment of place of primary use, or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to 2 years. If the review shows that the amount of tax, assignment of place of primary use, or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.

(b) The procedures set forth in subsection (4)(a) are the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction or seeking a refund of or other compensation for taxes erroneously collected by the home service provider, and a cause of action based upon a dispute arising from those taxes does not accrue, to the extent otherwise permitted by law, until a customer has reasonably exercised the rights and procedures set forth in this subsection (4). (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)
Mont. Code Ann. § 15-2-304 — MT Code / Title 15 / Chapter 2 / Part 3 / Section 15-2-304
15-2-304 Petition for interlocutory adjudication
Status: in_force

15-2-304 . Petition for interlocutory adjudication. (1) (a) Either party, within 30 days of the filing of an answer to an appeal before the Montana tax appeal board, may file a petition for an interlocutory adjudication under 15-2-305 . The petition may be filed with the district court:

(i) in the first judicial district;

(ii) in the county in which the taxable property is located; or

(iii) in cases not involving property taxes, in the county where the taxpayer resides or has the taxpayer's principal place of business in the state.

(b) The petition may raise any question involving procedure, the admissibility of evidence, or a substantive question of law raised by the pleadings within 30 days of filing an answer to the appeal with the Montana tax appeal board.

(c) A nonpetitioning party shall respond to the petition within 30 days after service of the petition. The response may raise any question not raised in the petition involving procedure, the admissibility of evidence, or a substantive question of law.

(2) After the 30-day period specified in subsection (1)(b) but before arguments have been heard, the parties to the proceeding may jointly petition a district court to make an interlocutory adjudication as provided under 15-2-305 . A petition for an adjudication must be signed by each party to the proceeding.

(3) In a petition under subsection (1) or (2), one party must be designated as the petitioner and every other party must be designated a respondent. The court may in its discretion grant a petition if it appears that the issues presented involve procedure, the admissibility of evidence, or a substantive question of law and do not require the determination of questions of fact and that the controversy would be more expeditiously resolved by an adjudication. If the court grants a petition, it shall rule on all issues presented in the petition and the response, regardless of whether a ruling on less than all of the issues is dispositive of the case.
Mont. Code Ann. § 15-70-122 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-122
15-70-122 Collection of fuel tax
Status: in_force

15-70-122 . Collection of fuel tax. The department of transportation may establish procedures under the International Fuel Tax Agreement to provide for the billing, collection, and administration of fuel taxes for those owners who proportionally register their fleet vehicles through the department under 61-3-711 through 61-3-733 .
Mont. Code Ann. § 15-59-114 — MT Code / Title 15 / Chapter 59 / Part 1 / Section 15-59-114
15-59-114 Statute of limitations
Status: in_force

15-59-114 . Statute of limitations. (1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.

(2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.

(3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.
Mont. Code Ann. § 15-16-605 — MT Code / Title 15 / Chapter 16 / Part 6 / Section 15-16-605
15-16-605 Payment of refunds -- exception
Status: in_force

15-16-605 . Payment of refunds -- exception. (1) In the order to refund a tax, penalty, interest, or cost under 15-16-603 , the board of county commissioners shall determine the method of payment. The board may refund the amount due the taxpayer in installments over a period not to exceed 10 years. If the refund is made in installments, the taxpayer is entitled to interest on the unpaid balance at the interest rate received on public money invested by the county as provided in Title 7, chapter 6, part 2; Title 7, chapter 6, part 27; or 17-6-204 .

(2) Except as provided in subsection (3), a refund of a tax, penalty, interest, or cost under 15-16-603 must be paid by the county treasurer out of the general fund of the county. The county treasurer shall transfer money from other funds of the county and of the state, school district, or other taxing jurisdictions that are proratably responsible for the refunds as may be necessary to reimburse the county general fund for the refund.

(3) If the board of county commissioners revises an assessment of property taxes that would result in a refund of $5 or less, then a refund is not owed to the taxpayer.
Mont. Code Ann. § 15-16-701 — MT Code / Title 15 / Chapter 16 / Part 7 / Section 15-16-701
15-16-701 List of delinquent personal property taxes and real property taxes
Status: in_force

15-16-701 . List of delinquent personal property taxes and real property taxes. (1) (a) The county treasurer shall prepare and submit to the board of county commissioners of the county, on or before the first Monday in June of each year, a list of personal property taxes that are not a lien on real estate and that have been delinquent for 5 years or more. The list must show the following:

(i) the name and address of the delinquent taxpayer;

(ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any; and

(iii) the date the taxes became delinquent.

(b) The list prepared under subsection (1)(a) may not include personal property taxes that remain uncollected because of bankruptcy or other litigation.

(2) (a) At the time the list is prepared as provided in subsection (1)(a), the county treasurer may prepare and submit to the board of county commissioners of the county a list of the real property taxes that have been delinquent for 5 years or more. To be included on the list, the county treasurer must have attached a tax lien to each property as provided in chapter 17 at least 3 years before preparation of the list. If prepared, the list must show the following:

(i) the name and address of the delinquent taxpayer;

(ii) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;

(iii) the real property identification number;

(iv) the legal description of the property;

(v) the date the taxes became delinquent; and

(vi) the date the county treasurer attached a tax lien to the property.

(b) The list prepared under subsection (2)(a) may not include real property taxes that remain uncollected because of bankruptcy or litigation.

(3) The board of county commissioners may enter an order that permanently and prospectively cancels real property taxes on parcels identified by the county treasurer or the board as being solely used for road purposes and that otherwise meet the requirements of this section.
Mont. Code Ann. § 15-68-525 — MT Code / Title 15 / Chapter 68 / Part 5 / Section 15-68-525
15-68-525 Refunds -- interest -- limitations
Status: in_force

15-68-525 . Refunds -- interest -- limitations. (1) A claim for a refund or credit as a result of overpayment of taxes collected under this chapter must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing.

(2) (a) Interest paid by the department on an overpayment must be paid or credited at the same rate as the rate charged on delinquent taxes under 15-1-216 .

(b) Except as provided in subsection (2)(c), interest must be paid from the date that the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information.

(c) The department is not required to pay interest if:

(i) the overpayment is refunded or credited within 6 months of the date that a claim was filed; or

(ii) the amount of overpayment and interest does not exceed $1.
Mont. Code Ann. § 15-24-1102 — MT Code / Title 15 / Chapter 24 / Part 11 / Section 15-24-1102
15-24-1102 Federal property held under contract of sale
Status: in_force

15-24-1102 . Federal property held under contract of sale. When the property is held under a contract of sale or other agreement whereby upon payment the legal title is or may be acquired by the person, the real property shall be assessed and taxed as defined in Title 15, chapter 6, part 1, and 15-8-111 without deduction on account of the whole or any part of the purchase price or other sum due on the property remaining unpaid. The lien for the tax may not attach to, impair, or be enforced against any interest of the United States in the real property.