Mont. Code Ann. § 15-37-104 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-104
15-37-104 Mine operator's statement of gross value -- reports and sampling
Status: in_force

15-37-104 . Mine operator's statement of gross value -- reports and sampling. (1) Every person engaged in or carrying on the business of working or operating any mine or mining property in this state from which gold, silver, copper, lead, or any other metal or metals or precious or semiprecious gems or stones are produced shall, not later than the date for payment of the tax under 15-37-105 , when engaged in or carrying on any mining business, work, or operation, make out a statement of the gross value of product from all mines and mining properties worked or operated by the person during the reporting period. If good cause is shown, the department may grant a reasonable extension of the time for filing statements. The statement must be in the form prescribed by the department and must show the following:

(a) the name, address, and telephone number of the owner, lessee, or operator of the mine or mining property;

(b) the mine's location by county and legal description;

(c) the number of tons of ore, concentrate, or other mineral products or deposits extracted from the mine or mining property during the period covered by the statement;

(d) the name and location of the smelter, mill, or reduction works to which the ore or concentrate has been shipped or sold during the period covered by the statement and other information as the department may require;

(e) the gross yield of the ores, concentrates, mineral products, or deposits in constituents of commercial value, such as the number of ounces of gold or silver, pounds of copper, lead, or zinc, or other commercially valuable constituents of the ores, concentrates, or mineral products or deposits, measured by standard units of measurement, during the period covered by the statement;

(f) the annual gross value of product in dollars and cents.

(2) This section applies regardless of the location of any smelter, mill, or reduction works to which the ore or concentrate is shipped.

(3) Any sampling, testing, or assaying made necessary to comply with this section must be completed within this state and prior to any mixture of the ore or concentrate to be assayed with ore or concentrate from any other mine or mining property.
Mont. Code Ann. § 15-70-420 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-420
15-70-420 Warrant for distraint
Status: in_force

15-70-420 . Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department of transportation may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed or recorded thereafter. An action may not be maintained to enjoin the collection of all or any part of the tax.
Mont. Code Ann. § 15-50-304 — MT Code / Title 15 / Chapter 50 / Part 3 / Section 15-50-304
15-50-304 Statute of limitations
Status: in_force

15-50-304 . 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 public contractor's gross receipts tax 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 filed on the last day. If the taxpayer, before the expiration of the 5-year period, 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 determines the existence of the overpayment and approves the refund or credit thereof. If the taxpayer agrees 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 the 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 by the department of the fraud.
Mont. Code Ann. § 15-24-902 — MT Code / Title 15 / Chapter 24 / Part 9 / Section 15-24-902
15-24-902 Number of livestock
Status: in_force

15-24-902 . Number of livestock. The department shall determine the number of livestock for the purposes of the per capita fee imposed under 15-24-921 in each county where they are located on February 1 of each year. The livestock must be assigned to the person by whom they were owned or claimed or in whose possession or control they were at midnight of February 1 in that year.
Mont. Code Ann. § 15-38-103 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-103
15-38-103 Definitions
Status: in_force

15-38-103 . Definitions. As used in this chapter, the following definitions apply:

(1) "Department" means department of revenue.

(2) "Gross value of product" means, except as provided in 15-38-125 through 15-38-129 , the market value of any merchantable mineral extracted or produced during the taxable year.

(3) "Mineral" means any precious stones or gems, gold, silver, copper, coal, lead, petroleum, natural gas, oil, uranium, talc, vermiculite, limestone, or other nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana.

(4) "Total environment" means air, water, soil, flora, and fauna and the social, economic, and cultural conditions that influence communities and individual citizens.
Mont. Code Ann. § 15-1-207 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-207
15-1-207 Writeoff of collection of tax, penalty, or interest -- rules
Status: in_force

15-1-207 . Writeoff of collection of tax, penalty, or interest -- rules. (1) The department of revenue may write off the collection of any tax, penalty, or interest due to the state under this title when the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest. The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest. If the department writes off the collection of any tax, penalty, or interest, the department shall place in the taxpayer's file a written justification for the writeoff that includes a determination that attempted collection is not cost-effective.

(2) The department shall prescribe rules to establish the procedures to carry out the purposes of this section.
Mont. Code Ann. § 15-70-455 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-455
15-70-455 Nonresident special fuel user's temporary trip permits -- nonresident agricultural harvesting equipment special fuel permit -- nonresident special fuel user's agricultural product temporary trip permit
Status: in_force

15-70-455 . Nonresident special fuel user's temporary trip permits -- nonresident agricultural harvesting equipment special fuel permit -- nonresident special fuel user's agricultural product temporary trip permit. (1) Any nonresident person operating a special fuel-powered vehicle over 26,000 pounds gross vehicle weight or registered gross vehicle weight upon the public roads and highways of this state who is not covered under the International Fuel Tax Agreement provided for in 15-70-121 is required to purchase a special fuel user's temporary trip permit. The permits must be issued by motor carrier services division employees, Montana highway patrol officers, and other enforcing agents that the department may prescribe by order or rule.

(2) Any nonresident person upon entering the state with agricultural harvesting equipment that is over 26,000 pounds gross vehicle weight or registered gross vehicle weight and that is powered by special fuel and operating upon the public roads and highways of this state who is not covered under the International Fuel Tax Agreement provided for in 15-70-121 is required to purchase a nonresident agricultural harvesting equipment special fuel permit. The permit must be issued by motor carrier services division employees, Montana highway patrol officers, and other enforcing agents that the department may prescribe by order or rule.

(3) Any nonresident person operating a special fuel-powered vehicle over 26,000 pounds gross vehicle weight or registered gross vehicle weight upon the public roads and highways of this state who is using the vehicle for the movement of that person's agricultural products, as defined in 80-11-101 , and who is not covered under the International Fuel Tax Agreement provided for in 15-70-121 is required to purchase a special fuel user's agricultural product temporary trip permit. The permit is not valid for contract custom haulers. The permit is valid for a radius of 70 miles from a point specified on the permit. The permit must be issued by motor carrier services division employees, Montana highway patrol officers, and other enforcing agents that the department may prescribe by order or rule. A permit application may be submitted electronically, and the permit may be subsequently issued when the appropriate fee required in 15-70-456 (3) is received by the permit issuer. Any costs associated with the electronic application process may be added to the total cost of the permit.
Mont. Code Ann. § 15-16-602 — MT Code / Title 15 / Chapter 16 / Part 6 / Section 15-16-602
15-16-602 Concurrent remedies
Status: in_force

15-16-602 . Concurrent remedies. Sections 15-16-603 through 15-16-605 may not be considered or construed to be in conflict with the provisions of chapter 1, part 4. Sections 15-16-603 through 15-16-605 and the provisions of part 4 provide and afford concurrent remedies.
Mont. Code Ann. § 15-30-2112 — MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2112
15-30-2112 Change from nonresident to resident or vice versa
Status: in_force

15-30-2112 . Change from nonresident to resident or vice versa. If a taxpayer changes status from that of resident to that of nonresident or from that of nonresident to that of resident during the tax year, the taxpayer shall file a return. If a resident obtains employment outside the state, income from the employment is taxable in Montana.
Mont. Code Ann. § 15-7-311 — MT Code / Title 15 / Chapter 7 / Part 3 / Section 15-7-311
15-7-311 Costs
Status: in_force

15-7-311 . Costs. Notwithstanding 1-2-112 , the duties, obligations, or responsibilities imposed on local government entities by this part are such that related costs are incurred as a part of their normal operating procedures.
Mont. Code Ann. § 15-33-104 — MT Code / Title 15 / Chapter 33 / Part 1 / Section 15-33-104
15-33-104 Reporting -- recordkeeping by the department
Status: in_force

15-33-104 . Reporting -- recordkeeping by the department. The presiding officer or president of each small business investment company shall report on a form established by the department on a monthly basis the name of each investor, the amount of the investment made, and the date of investment.
Mont. Code Ann. § 15-37-109 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-109
15-37-109 False or erroneous statements -- investigation penalty and interest
Status: in_force

15-37-109 . False or erroneous statements -- investigation penalty and interest. (1) When the department determines that any statement and return is false or erroneous, it may require a person or the officers or the employees of the person, to testify concerning the statement and return and may examine all books, records, papers, and documents of the person, pertaining to the business, upon giving 5 days' written notice to the person or officers or employees having custody of the books, records, papers, and documents. A person who fails to appear or who refuses to be sworn, to testify, or to answer any material question propounded by the department or who refuses to permit the department to examine the books, records, papers, or documents pertaining to the business is considered guilty of a misdemeanor and upon conviction shall be punished by a fine of not more than $1,000 or by imprisonment in the county jail for not more than 6 months or by both fine and imprisonment. If the department, after hearing the evidence and after the examination of the books, papers, documents, and records of the person, finds that the statement and return are erroneous or false in any material matter, the department shall correct the return to show the true gross value of product and shall reassess the amount of the license tax due from the person and may add to the tax a penalty of not more than 50% and shall immediately mail to the person a written notice of the corrections made to the statement and return and the amount of the license tax and penalty due and payable.

(2) The department shall collect the license tax with penalty added, and if the tax has become delinquent, it shall also collect interest as provided in 15-1-216 . In order to verify the statement and return, the department may require any person engaged in the business of smelting, milling, reduction, or treatment of ores extracted or produced from any mine or mining property in the state to appear before the department and testify concerning the gross mineral content of any ore or at the request of the department to furnish sworn statements showing the gross yield of the ores, mineral products, or deposits in constituents of commercial value including the number of ounces of gold or silver, pounds of copper, lead, or zinc, or other commercially valuable constituents of the ores or mineral products or deposits, measured by standard units of measurement, during the period covered by the statement, without any deductions for smelting, milling, reduction, or treatment of the ores or mineral product.

(3) The books, records, papers, and documents of the person engaged in the business of smelting, milling, reduction, or treatment in any manner of ores extracted or produced by any mine or mining property in the state must be open to inspection and examination by the department at any time or place that the department may designate.

(4) If a person required by this part to file a return or to verify, under oath, any statement on the return makes a false statement in any material respect or verifies, under oath, any false statement or fails to file any statement required by the department or refuses to appear before the department to testify concerning the gross mineral content of any ore or refuses to allow the department at any time or place to inspect or examine the books, records, papers, and documents of the person engaged in the business of smelting, milling, reduction, or treatment of ores extracted or produced by any mine or mining property in the state, the person is considered guilty of a misdemeanor and shall be punished by a fine of not more than $1,000 or by imprisonment in the county jail for not more than 6 months or by both a fine and imprisonment.
Mont. Code Ann. § 15-39-104 — MT Code / Title 15 / Chapter 39 / Part 1 / Section 15-39-104
15-39-104 Examination of statement -- adjustments -- delivery of notices and demands
Status: in_force

15-39-104 . Examination of statement -- adjustments -- 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 15-39-102 constitutes the tax to be paid.

(2) If the tax due exceeds the amount of tax reported as due on the taxpayer's statement, the excess must be paid to the department within 30 days after notice of the amount and demand for payment are mailed or delivered to the person making the statement unless the taxpayer files a timely objection as provided in 15-1-211 . If the amount of the tax found due by the department is less than that reported as due on the statement 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 statement.

(3) The notice and demand provided for in this section must contain a statement of the computation of the tax and interest and must be:

(a) sent by mail to the taxpayer at the address given in the taxpayer's statement, if any, or to the taxpayer's last-known address; or

(b) served personally upon the taxpayer.

(4) A taxpayer filing an objection to the demand for payment is subject to and governed by the uniform tax review procedure provided in 15-1-211 .
Mont. Code Ann. § 15-51-111 — MT Code / Title 15 / Chapter 51 / Part 1 / Section 15-51-111
15-51-111 Procedure to compute tax in absence of statement -- waiver of penalty
Status: in_force

15-51-111 . Procedure to compute tax in absence of statement -- waiver of penalty. (1) If any person fails to file any statement required by 15-51-101 within the time required, the department shall, after the time has expired, determine the number of KWH produced by the person in this state during the quarter and compute the amount of taxes due to the state from the person for the quarter and add penalty and interest as required by 15-1-216 . The department shall mail to the person required to file a quarterly report and pay the tax a letter setting forth the amount of 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.

(2) A penalty imposed by 15-1-216 may be waived by the department pursuant to 15-1-206 .
Mont. Code Ann. § 15-68-514 — MT Code / Title 15 / Chapter 68 / Part 5 / Section 15-68-514
15-68-514 Penalties and interest for violation
Status: in_force

15-68-514 . Penalties and interest for violation. If a person fails to file a return on or before the due date or fails to pay a tax on or before a due date, the person must be assessed penalty and interest as provided in 15-1-216 .
Mont. Code Ann. § 15-6-158 — MT Code / Title 15 / Chapter 6 / Part 1 / Section 15-6-158
15-6-158 Class fifteen property -- description -- taxable percentage
Status: in_force

15-6-158 . Class fifteen property -- description -- taxable percentage. (1) Class fifteen property includes:

(a) carbon dioxide pipelines certified by the department of environmental quality under 15-24-3112 for the transportation of carbon dioxide for the purposes of sequestration or for use in closed-loop enhanced oil recovery operations;

(b) qualified liquid pipelines certified by the department of environmental quality under 15-24-3112 ;

(c) carbon sequestration equipment;

(d) equipment used in closed-loop enhanced oil recovery operations; and

(e) all property of pipelines, including pumping and compression equipment, carrying products other than carbon dioxide, that originate at facilities specified in 15-6-157 (1), with at least 90% of the product carried by the pipeline originating at facilities specified in 15-6-157 (1) and terminating at an existing pipeline or facility.

(2) For the purposes of this section, the following definitions apply:

(a) "Carbon dioxide pipeline" means a pipeline that transports carbon dioxide from a plant or facility that produces or captures carbon dioxide to a carbon sequestration point, including a closed-loop enhanced oil recovery operation.

(b) "Carbon sequestration" means the long-term storage of carbon dioxide from a carbon dioxide pipeline in geologic formations, including but not limited to deep saline formations, basalt or oil shale formations, depleted oil and gas reservoirs, unminable coal beds, and closed-loop enhanced oil recovery operations.

(c) "Carbon sequestration equipment" means the equipment used for carbon sequestration, including equipment used to inject carbon dioxide at the carbon sequestration point and equipment used to retain carbon dioxide in the sequestration location.

(d) "Carbon sequestration point" means the location where the carbon dioxide is to be confined for sequestration.

(e) "Closed-loop enhanced oil recovery operation" means all oil production equipment, as described in 15-6-138 (1)(c), owned by an entity that owns or operates an operation that, after construction, installation, and testing has been completed and the full enhanced oil recovery process has been commenced, injects carbon dioxide to increase the amount of crude oil that can be recovered from a well and retains as much of the injected carbon dioxide as practicable, but not less than 85% of the carbon dioxide injected each year absent catastrophic or unforeseen occurrences.

(f) "Liquid pipeline" means a pipeline that is dedicated to using 90% of its pipeline capacity for transporting fuel or methane gas from a coal gasification facility, biodiesel production facility, biogas production facility, ethanol production facility, renewable diesel production facility, or sustainable aviation fuel production facility.

(g) "Plant or facility that produces or captures carbon dioxide" means a facility that produces a flow of carbon dioxide that can be sequestered or used in a closed-loop enhanced oil recovery operation. This does not include wells from which the primary product is carbon dioxide.

(3) Class fifteen property does not include a carbon dioxide pipeline, liquid pipeline, or closed-loop enhanced oil recovery operation for which, during construction, the standard prevailing wages for heavy construction, as provided in 18-2-414 , were not paid during the construction phase.

(4) (a) Except as provided in subsection (4)(b), class fifteen property is taxed at 3% of its market value.

(b) Carbon sequestration equipment placed in service after January 1, 2014, that is certified as provided in subsection (5) and that has a current granted tax abatement under 15-24-3111 is taxed at 1.5% of its reduced market value during the qualifying period provided for in 15-24-3111 (7).

(5) (a) Requests for certification must be made on forms available from the department of revenue. Certification may not be granted unless the applicant is in substantial compliance with all applicable rules, laws, orders, or permit conditions. Certification remains in effect only as long as substantial compliance continues.

(b) The board of oil and gas conservation shall promulgate rules specifying procedures, including timeframes for certification application, and definitions necessary to identify carbon sequestration equipment for certification and compliance. The department of revenue shall promulgate rules pertaining to the valuation of carbon sequestration equipment. The board of oil and gas conservation shall identify and track compliance in the use of carbon sequestration equipment and report continuous acts or patterns of noncompliance at a facility to the department of revenue. Casual or isolated incidents of noncompliance at a facility do not affect certification.

(c) A person may appeal the certification, classification, and valuation of the property to the Montana tax appeal board. Appeals on the property certification must name the board of oil and gas conservation as the respondent, and appeals on the classification or valuation of the equipment must name the department of revenue as the respondent.
Mont. Code Ann. § 15-8-101 — MT Code / Title 15 / Chapter 8 / Part 1 / Section 15-8-101
15-8-101 Department responsibilities
Status: in_force

15-8-101 . Department responsibilities. The department of revenue shall have full charge of assessing all property subject to taxation and equalizing values and shall secure such personnel as is necessary to properly perform its duties.
Mont. Code Ann. § 15-37-203 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-203
15-37-203 Records
Status: in_force

15-37-203 . Records. Each person subject to 15-37-201 shall keep a record in the form required by the department of all products mined or produced by the person in this state. The records must at all times during business hours be subject to inspection by the department.
Mont. Code Ann. § 15-31-173 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-173
15-31-173 Tax credit for hiring registered apprentices or veteran apprentices
Status: in_force

15-31-173 . Tax credit for hiring registered apprentices or veteran apprentices. (1) There is a tax credit against the taxes otherwise due under 15-31-121 or 15-31-122 that is allowable in the amount established pursuant to 39-6-109 when a taxpayer employs a registered apprentice or registered veteran apprentice who works in Montana. The credit is administered as provided in 15-30-2357 , 39-6-109 , and this section.

(2) If the credit allowed under this section is claimed by a small business corporation as defined in 15-30-3301 , a pass-through entity, or a partnership, the credit must be attributed to shareholders, owners, or partners using the same proportion as used to report the entity's income or loss.
Mont. Code Ann. § 15-70-105 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-105
15-70-105 Writeoff of collection of tax, penalty, or interest -- rules
Status: in_force

15-70-105 . Writeoff of collection of tax, penalty, or interest -- rules. (1) (a) The department of transportation may write off the collection of any tax, penalty, or interest due to the state under this chapter whenever the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest.

(b) The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest.

(c) If the department writes off the collection of any tax, penalty, or interest, the department shall place in the taxpayer's file a written justification for the writeoff that includes a determination that attempted collection is not cost-effective.

(2) The department shall adopt rules to establish the procedures to carry out the purposes of this section.
Mont. Code Ann. § 15-72-601 — MT Code / Title 15 / Chapter 72 / Part 6 / Section 15-72-601
15-72-601 Invasive species fee for hydroelectric facilities
Status: in_force

15-72-601 . Invasive species fee for hydroelectric facilities. (1) In recognition of the threat that invasive species pose to Montana's hydroelectric power structures and systems, a hydroelectric facility shall pay a quarterly invasive species fee of $397.88 per megawatt of the facility's nameplate capacity authorized by the federal energy regulatory commission.

(2) Every hydroelectric facility subject to the fee in subsection (1) shall file on forms provided by the department and pay within 30 days after the end of each quarterly period. The quarterly periods end March 31, June 30, September 30, and December 31 of each year.

(3) If the fee is not paid on or before the due date, a penalty and interest must be assessed as provided in 15-1-216 . The department may waive the penalty pursuant to 15-1-216 .

(4) The department may audit the records and other documents of a hydroelectric facility to ensure that the proper fee is paid and collected pursuant to this section.

(5) A hydroelectric facility that funds protection, mitigation, and enhancement measures pursuant to a settlement approved by the federal energy regulatory commission may use any of those funds that are unobligated to pay, in whole or in part, the fee owed pursuant to subsection (1).

(6) Money collected pursuant to this section must be deposited in the invasive species account established in 80-7-1004 .

(7) For the purposes of this section, "hydroelectric facility" means an operating facility located in Montana in a watercourse as that term is defined in 85-2-102 that produces electricity using water power and has more than 1.5 megawatts in nameplate capacity.
Mont. Code Ann. § 15-7-110 — MT Code / Title 15 / Chapter 7 / Part 1 / Section 15-7-110
15-7-110 Purpose -- reappraisal cycle
Status: in_force

15-7-110 . Purpose -- reappraisal cycle. It is in the best interest of the state of Montana to mitigate the fluctuations in market value for class three and class four properties that occur during a 6-year reappraisal cycle. The amendment of 15-7-111 in section 16, Chapter 361, Laws of 2015, mitigates the market's fluctuations in value by implementing a 2-year reappraisal cycle. The intent of the amendments in sections 6 and 7, Chapter 361, Laws of 2015, is for the statewide taxable value for all residential, commercial, industrial, and agricultural property for the reappraisal cycle beginning January 1, 2015, to remain the same as in the reappraisal cycle beginning January 1, 2009, and to adjust the tax rates as needed to accomplish this intent.
Mont. Code Ann. § 15-65-111 — MT Code / Title 15 / Chapter 65 / Part 1 / Section 15-65-111
15-65-111 Tax rate
Status: in_force

15-65-111 . Tax rate. There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser.
Mont. Code Ann. § 15-24-203 — MT Code / Title 15 / Chapter 24 / Part 2 / Section 15-24-203
15-24-203 Tax receipt -- when production required
Status: in_force

15-24-203 . Tax receipt -- when production required. If stopped on a highway or at a state vehicle weight station by a state highway patrol officer or state vehicle weight station attendant, a person transporting a mobile home, manufactured home, or housetrailer shall produce, if requested, the property-tax-paid receipt or a duplicate issued by the county treasurer where the vehicle was taxed.
Mont. Code Ann. § 15-6-145 — MT Code / Title 15 / Chapter 6 / Part 1 / Section 15-6-145
15-6-145 Class twelve property -- description -- taxable percentage
Status: in_force

15-6-145 . Class twelve property -- description -- taxable percentage. (1) Class twelve property includes all property of a railroad car company as defined in 15-23-211 , all railroad transportation property as described in the Railroad Revitalization and Regulatory Reform Act of 1976 as it read on January 1, 1986, and all airline transportation property as described in the Tax Equity and Fiscal Responsibility Act of 1982 as it read on January 1, 1986.

(2) For the tax year beginning January 1, 1991, and for each tax year thereafter, class twelve property is taxed at the percentage rate "R", to be determined by the department as provided in subsection (3), or 12%, whichever is less.

(3) R = A/B where:

(a) A is the total statewide taxable value of all commercial property, except class twelve property, as commercial property is described in 15-1-101 (1)(d); and

(b) B is the total statewide market value of all commercial property, except class twelve property, as commercial property is described in 15-1-101 (1)(d).

(4) (a) For the taxable year beginning January 1, 1986, and for every taxable year thereafter, the department shall conduct a sales assessment ratio study of all commercial and industrial real property and improvements. The study must be based on:

(i) assessments of such property as of January 1 of the year for which the study is being conducted; and

(ii) a statistically valid sample of sales using data from realty transfer certificates filed during the same taxable year or from the immediately preceding taxable year, but only if a sufficient number of certificates is unavailable from the current taxable year to provide a statistically valid sample.

(b) The department shall determine the value-weighted mean sales assessment ratio "M" for all such property and reduce the taxable value of property described in subsection (4) only, by multiplying the total statewide taxable value of property described in subsection (4)(a) by "M" prior to calculating "A" in subsection (3)(a).

(c) The adjustment referred to in subsection (4)(b) will be made beginning January 1, 1986, and in each subsequent tax year to equalize the railroad taxable values.

(5) For the purpose of complying with the Railroad Revitalization and Regulatory Reform Act of 1976, as it read on January 1, 1986, the rate "R" referred to in this section is the equalized average tax rate generally applicable to commercial and industrial property, except class twelve property, as commercial property is defined in 15-1-101 (1)(d).
Mont. Code Ann. § 15-32-301 — MT Code / Title 15 / Chapter 32 / Part 3 / Section 15-32-301
15-32-301 Purpose
Status: in_force

15-32-301 . Purpose. The purpose of this part is to promote the use of organic matter produced by Montana industries and municipalities and inorganic matter produced as byproducts of industrial or mining activity to revitalize Montana lands and to assist in making organic fertilizer and inorganic fertilizer produced as a byproduct economically competitive with commercially produced inorganic fertilizer.
Mont. Code Ann. § 15-23-715 — MT Code / Title 15 / Chapter 23 / Part 7 / Section 15-23-715
15-23-715 New or expanding mines -- tax abatement -- definition
Status: in_force

15-23-715 . New or expanding mines -- tax abatement -- definition. (1) A county may abate taxation under this chapter for production from a new or expanding surface or underground coal mine that is taxed at the rate provided in 15-23-703 (1)(a) by 50% or less for 5 or 10 years by directing the department to levy the tax at a lower tax rate as provided in 15-23-703 (1)(b).

(2) An abatement must be authorized by the governing body of a county. Before an abatement authorization is effective, the school boards of all affected school districts must be notified of the abatement. The authorization must be made by a resolution of the county governing body after a public hearing. The county governing body shall publish notice of the hearing in a newspaper that meets the requirements of 7-1-2121 . The notice must be published twice, with at least 6 days separating publications. The first publication may be no more than 30 days prior to the hearing and the last publication must be at least 3 days prior to the hearing.

(3) An abatement authorization may be made for a 5-tax-year period, and upon expiration of that period, it may be authorized for one more 5-tax-year period. The abatement of taxation for the second 5-tax-year period may be 50% or less. An abatement authorization must be made prior to the beginning of the property tax year in which abatement is in effect. The department must be notified of each abatement authorization prior to the beginning of the tax year.

(4) (a) Production from a new surface or underground mine is all production from a mine that in the year prior to the tax year in which the first abatement will apply had production of less than 500,000 tons of coal and the production during the course of the abatement period is estimated to be and actually amounts to at least five times the preabatement production amount.

(b) Production from an expanding surface or underground mine is that portion of the mine's production that exceeds the average production for the previous 3 years. To qualify for the abatement, the total of the prior average production and the new production may not decrease during the time of the abatement.

(5) For the purpose of 15-23-703 and this section, "surface mine" means coal mining using any method other than underground mining.
Mont. Code Ann. § 15-31-1009 — MT Code / Title 15 / Chapter 31 / Part 10 / Section 15-31-1009
15-31-1009 Tax credit for postproduction wages
Status: in_force

15-31-1009 . Tax credit for postproduction wages. (1) Subject to 15-31-1010 and through the tax year ending December 31, 2045, a postproduction company that has incurred qualified postproduction wages in the tax year is allowed a credit against the taxes imposed by chapter 30 and this chapter if the taxpayer applies to the department of commerce as provided in 15-31-1004 and to the department of revenue as provided in 15-31-1005 and is approved to claim the credit.

(2) The tax credit is equal to 25% of qualified postproduction wages incurred in the state.

(3) A tax credit claimed under this section may not exceed the postproduction company's total compensation paid to employees working in this state for the tax year in which the credit is claimed.

(4) The tax credit allowed by this section may not be refunded if the taxpayer has no tax liability. Any unused credit may be carried forward for 5 years.

(5) A taxpayer claiming a credit shall include with the tax return the following information:

(a) the amount of tax credit claimed for the tax year;

(b) the amount of the tax credit previously claimed;

(c) the amount of the tax credit carried over from a previous tax year; and

(d) the amount of the tax credit to be carried over to a subsequent tax year.

(6) (a) A taxpayer claiming the credit provided for in this section must claim the credit as provided in subsection (6)(b).

(b) (i) An entity taxed as a corporation for Montana income tax purposes shall claim the credit on its corporate income tax return.

(ii) Individuals, estates, and trusts shall claim a credit allowed under this section on their individual income tax return.

(iii) An entity not taxed as a corporation shall claim the credit allowed under this section on member or partner returns as follows:

(A) corporate partners or members shall claim their share of the credit on their corporate income tax returns;

(B) individual partners or members shall claim their share of the credit on their individual income tax returns; and

(C) partners or members that are estates or trusts shall claim their share of the credit on their fiduciary income tax returns.

(c) In order to prevent disguised sales of the credit provided for in this section, allocations of credits through partnership and membership agreements may not be recognized unless they have a substantial economic effect as that term is defined in 26 U.S.C. 704 and applicable federal regulations.

(7) A postproduction company may not claim a credit under this section for production expenditures for which the media production credit provided for in 15-31-1007 is claimed.
Mont. Code Ann. § 15-68-209 — MT Code / Title 15 / Chapter 68 / Part 2 / Section 15-68-209
15-68-209 Nontaxability -- sale of service for resale
Status: in_force

15-68-209 . Nontaxability -- sale of service for resale. The sale of a service for resale is nontaxable if:

(1) the sale is made to a person who delivers a nontaxable transaction certificate;

(2) the buyer resells the service and separately states the value of the service purchased in the charge for the service in the subsequent sale; and

(3) the subsequent sale is in the ordinary course of business and subject to the sales tax.
Mont. Code Ann. § 15-30-2113 — MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2113
15-30-2113 Determination of status -- effect of status elections
Status: in_force

15-30-2113 . Determination of status -- effect of status elections. For purposes of this chapter:

(1) the determination of marital status, dependent status, status as an association, partnership, or individual, and any other status must be made as provided in the Internal Revenue Code; and

(2) the status that a taxpayer claims or elects in a federal income tax return with respect to the taxpayer or another individual or that the taxpayer or other individual is determined to have for federal income tax purposes conclusively determines the status of that individual.
Mont. Code Ann. § 15-31-113 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-113
15-31-113 Gross income and net income
Status: in_force

15-31-113 . (Temporary) Gross income and net income. (1) The term "gross income" means all income recognized in determining the corporation's gross income for federal income tax purposes and:

(a) including:

(i) interest exempt from federal income tax and exempt-interest dividends as defined in section 852(b)(5) of the Internal Revenue Code of 1986, as that section may be amended or renumbered;

(ii) the portion of gain from a liquidation of the reporting corporation not recognized for federal corporate income tax purposes pursuant to sections 331 through 337 of the Internal Revenue Code, as those sections may be amended or renumbered, attributable to stockholders, either individual or corporate, not subject to Montana income or corporate income tax under Title 15, chapter 30 or chapter 31, as appropriate, on the gain passing through to the stockholders pursuant to federal law; and

(b) excluding:

(i) gain recognized for federal tax purposes as a shareholder of a liquidating corporation pursuant to sections 331 through 337 of the Internal Revenue Code, as those sections may be amended or renumbered, when the gain is required to be recognized by the liquidating corporation pursuant to subsection (1)(a)(ii) of this section;

(ii) income received by a corporation from the manufacture of ammunition components if the corporation is engaged in the primary business of the manufacture of ammunition components as provided in 30-20-207 ; and

(iii) income received by a corporation that is attributable to providing a bona fide loan in an arms' length transaction to a manufacturer of ammunition components as provided in 30-20-208 .

(2) The term "net income" means the gross income of the corporation less the deductions set forth in 15-31-114 .

(3) A corporation is not exempt from the corporate income tax unless specifically provided for under 15-31-101 (3) or 15-31-102 . Any corporation not subject to or liable for federal income tax but not exempt from the corporate income tax under 15-31-101 (3) or 15-31-102 shall compute gross income for corporate income tax purposes in the same manner as a corporation that is subject to or liable for federal income tax according to the provisions for determining gross income in the federal Internal Revenue Code in effect for the taxable year. (Terminates December 31, 2035--sec. 11, Ch. 675, L. 2025.)
Mont. Code Ann. § 15-6-505 — MT Code / Title 15 / Chapter 6 / Part 5 / Section 15-6-505
15-6-505 Projects subject to existing development laws -- preference for senior care facilities and housing authorized
Status: in_force

15-6-505 . Projects subject to existing development laws -- preference for senior care facilities and housing authorized. (1) A senior care and housing development project is subject to the planning, zoning, sanitary, and building laws, ordinances, and regulations applicable to the locality in which the housing project is situated.

(2) A property owner-operator or tax-exempt senior care and housing sponsor shall extend preference in occupancy for senior care facilities and housing.
Mont. Code Ann. § 15-32-102 — MT Code / Title 15 / Chapter 32 / Part 1 / Section 15-32-102
15-32-102 Definitions
Status: in_force

15-32-102 . Definitions. As used in this part, the following definitions apply:

(1) "Alternative energy system" means the generation system or equipment used to convert energy sources into usable sources using fuel cells that do not require hydrocarbon fuel, geothermal systems, low-emission wood or biomass, wind, photovoltaics, geothermal, small hydropower plants under 1 megawatt, and other recognized nonfossil forms of energy generation.

(2) "Building" means:

(a) a single or multiple dwelling, including a mobile home or manufactured home; or

(b) a building used for commercial, industrial, or agricultural purposes that is enclosed with walls and a roof.

(3) "Capital investment" means any material or equipment purchased and installed in a building or land with or without improvements.

(4) "Energy conservation purpose" means one or both of the following results of an investment:

(a) reducing the waste or dissipation of energy; or

(b) reducing the amount of energy required to accomplish a given quantity of work.

(5) "Geothermal system" means a system that transfers energy either from the ground, by way of a closed loop, or from ground water, by way of an open loop, for the purpose of heating or cooling a residential building.

(6) "Low-emission wood or biomass combustion device" means:

(a) a wood-burning appliance that is:

(i) certified by the U.S. environmental protection agency pursuant to 40 CFR 60.533; or

(ii) qualified for the phase 2 white tag under the U.S. environmental protection agency method 28 OWHH for outdoor hydronic heaters;

(b) an appliance that uses wood pellets as its primary source of fuel; or

(c) a masonry heater constructed or installed in compliance with the requirements for masonry heaters in the International Residential Code for One- and Two-Family Dwellings.

(7) "Passive solar system" means a direct thermal energy system that uses the structure of a building and its operable components to provide heating or cooling during the appropriate times of the year by using the climate resources available at the site. The term includes only those portions and components of a building that are expressly designed and required for the collection, storage, and distribution of solar energy and that are not standard components of a conventional building.

(8) "Recognized nonfossil forms of energy generation" means:

(a) a system that captures energy or converts energy sources into usable sources, including electricity, by using:

(i) solar energy, including passive solar systems;

(ii) wind;

(iii) solid waste;

(iv) the decomposition of organic wastes;

(v) geothermal;

(vi) fuel cells that do not require hydrocarbon fuel; or

(vii) an alternative energy system;

(b) a system that produces electric power from biomass or solid wood wastes; or

(c) a small system that uses water power by means of an impoundment that is not over 20 acres in surface area.
Mont. Code Ann. § 15-59-113 — MT Code / Title 15 / Chapter 59 / Part 1 / Section 15-59-113
15-59-113 Credit for overpayment -- interest on overpayment
Status: in_force

15-59-113 . 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 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 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 in which 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.

(c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this law may not be considered an overpayment with respect to which interest is allowable.
Mont. Code Ann. § 15-31-162 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-162
15-31-162 Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income
Status: in_force

15-31-162 . Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income. (1) A contribution to a qualified endowment, as defined in 15-30-2327 , by a small business corporation, as defined in 15-30-3301 , a partnership, or a limited liability company, as defined in 35-8-102 , carrying on any trade or business for which deductions would be allowed under section 162 of the Internal Revenue Code, 26 U.S.C. 162, or carrying on any rental activity qualifies for the credit provided in 15-31-161 . The credit must be attributed to shareholders, partners, or members of a limited liability company in the same proportion used to report the corporation's, partnership's, or limited liability company's income or loss for Montana income tax purposes. The maximum credit that a shareholder of a small business corporation, a partner of a partnership, or a member of a limited liability company may claim in a year is $15,000. The credit allowed under this section may not exceed the taxpayer's income tax liability. There is no carryback or carryforward of the credit permitted under this section, and the credit must be applied to the tax year in which the contribution is made.

(2) (a) If during any tax year a charitable gift is recovered by the small business corporation, partnership, or limited liability company, the entity shall include as income the amount deducted in any prior year that is attributable to the charitable gift.

(b) In the tax year that a charitable gift is recovered, each shareholder, partner, or member shall increase the amount of tax due under 15-30-2103 or 15-31-101 by the amount of the credit allowed in the tax year in which the credit was taken.
Mont. Code Ann. § 15-8-601 — MT Code / Title 15 / Chapter 8 / Part 6 / Section 15-8-601
15-8-601 Assessment revision -- conference for review
Status: in_force

15-8-601 . Assessment revision -- conference for review. (1) (a) Except as provided in subsection (1)(b), whenever the department discovers that any taxable property of any person has in any year escaped assessment, been erroneously assessed, or been omitted from taxation, the department may assess the property provided that the property is under the ownership or control of the same person who owned or controlled it at the time it escaped assessment, was erroneously assessed, or was omitted from taxation. All revised assessments must be made within 10 years after the end of the calendar year in which the original assessment was or should have been made, unless the department determines a person was assessed an amount that was greater than the correct amount of the assessment. The time limit for a revised assessment that results in a refund to any person is determined pursuant to 15-16-603 .

(b) Within the time limits set by 15-23-116 , whenever the department discovers property subject to assessment under Title 15, chapter 23, that has escaped assessment, been erroneously assessed, or been omitted from taxation, the department may issue a revised assessment to the person, firm, or corporation who owned the property at the time it escaped assessment, was erroneously assessed, or was omitted from taxation, regardless of the ownership of the property at the time of the department's revised assessment.

(c) If an erroneous assessment is due to a calculation error by the department, the department shall revise the assessment of like properties that were also erroneously assessed using the same calculation.

(2) When the department proposes to revise the statement reported by the taxpayer under 15-8-301 , the action of the department is subject to the notice and conference provisions of this section. Revised assessments of centrally assessed property and industrial property that is assessed annually by the department are subject to mediation pursuant to 15-1-212 .

(3) (a) Notice of revised assessment pursuant to this section must be made by the department by postpaid letter addressed to the person interested within 10 days after the revised assessment has been made. If the property is locally assessed, the notice must include the opportunity for a conference on the matter, at the request of the person interested, within 30 days after notice is given.

(b) An assessment revision review conference is not a contested case as defined in the Montana Administrative Procedure Act. The department shall keep minutes in writing of each assessment revision review conference, and the minutes are public records.

(c) Following an assessment revision review conference or expiration of the opportunity for a conference, the department shall order an assessment that it considers proper. Any party to the conference aggrieved by the action of the department or a taxpayer who does not request a conference may appeal to the county tax appeal board within 30 days of receipt of the revised assessment or the department's assessment made pursuant to the conference.

(4) The department shall enter in the property tax record all changes and corrections made by it.
Mont. Code Ann. § 15-1-408 — MT Code / Title 15 / Chapter 1 / Part 4 / Section 15-1-408
15-1-408 Alternative remedy -- judgment
Status: in_force

15-1-408 . Alternative remedy -- judgment. If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct:

(1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action;

(2) that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year;

(3) that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or

(4) any other remedy as the court considers appropriate.
Mont. Code Ann. § 15-15-201 — MT Code / Title 15 / Chapter 15 / Part 2 / Section 15-15-201
15-15-201 Motor vehicle tax appeals -- payment and protest of local option taxes or fees in lieu of tax on motor vehicles
Status: in_force

15-15-201 . Motor vehicle tax appeals -- payment and protest of local option taxes or fees in lieu of tax on motor vehicles. (1) (a) A taxpayer who seeks to appeal the imposition of local option taxes on light vehicles or fees in lieu of tax assessed against a motor vehicle and imposed by the department of justice under authority of 15-8-202 shall file a written application for the appeal not later than 30 days after receipt of the renewal notice from the department as provided in 61-3-535 . The application must be on a form prescribed by the department of justice in consultation with the Montana tax appeal board.

(b) The application must include a specific explanation of the basis for the taxpayer's appeal. The basis for appeal must be related to the factors to be considered and applied by the department of justice under 61-3-503 and 61-3-529 and established by the department's rulemaking authority in 61-14-101 .

(2) (a) The treasurer of the county or municipality is not required to deposit local option vehicle taxes or fees in lieu of tax on a motor vehicle paid under protest in the special fund designated as a protest fund as required for property taxes under 15-1-402 . The taxes or fees paid under protest may be reported and distributed in the same manner as those received without protest.

(b) If a refund is payable as a result of the taxpayer prevailing in a tax appeal or court proceeding concerning the protested motor vehicle taxes or fees, a refund may be made in accordance with 15-16-603 .

(3) (a) A motor vehicle tax appeal may be heard by the county tax appeal board during its next regularly scheduled session if the application for the appeal was filed by December 1. If during its current session, a county tax appeal board refuses or fails to hear a taxpayer's application that was timely filed by December 1, then the taxpayer's application is considered to be granted on the day following the board's final meeting for that year.

(b) A motor vehicle tax appeal filed after December 1 may be held over by the board to a session in the following year. If a taxpayer's application that was timely filed after December 1 of the current session of the county tax appeal board is held over to a session in the following year and if the county tax appeal board refuses or fails to hear the application during the following session, then the application is considered to be granted on the day following the board's final meeting for that year.
Mont. Code Ann. § 15-23-709 — MT Code / Title 15 / Chapter 23 / Part 7 / Section 15-23-709
15-23-709 Application of suspension and installment arrangement
Status: in_force

15-23-709 . Application of suspension and installment arrangement. The suspension of delinquent coal gross proceeds taxes pursuant to 15-23-708 applies to the portion allocated to the state, county, and school district shares in the same manner as the distributions are calculated in 15-23-703 .
Mont. Code Ann. § 15-62-301 — MT Code / Title 15 / Chapter 62 / Part 3 / Section 15-62-301
15-62-301 Family education savings trust
Status: in_force

15-62-301 . Family education savings trust. (1) There is a family education savings trust that is an instrumentality of the state and that is created for a public purpose.

(2) The assets of the trust consist of investments and earnings on investments of funds received by the program as contributions to accounts and amounts transferred to the trust from accounts established prior to October 1, 2005, pursuant to subsection (3).

(3) In accordance with the instructions of the account owner, the trustee shall invest funds contributed to each account in permitted investment products as provided in this chapter. The trustee or a financial institution acting as an agent of the trustee shall pay or apply funds from each account for qualified withdrawals, nonqualified withdrawals, and withholdings.
Mont. Code Ann. § 15-23-504 — MT Code / Title 15 / Chapter 23 / Part 5 / Section 15-23-504
15-23-504 Lien of tax and penalty
Status: in_force

15-23-504 . Lien of tax and penalty. The tax and penalty so assessed on net proceeds are a lien upon all of the right, title, and interest of such operator in or to such mine or mining claim and upon all of the right, title, and interest in or to the machinery, buildings, tools, and equipment used in operating the mine or mining claim. The tax and penalty on such net proceeds may be collected and the payment enforced by the seizure and sale of the personal property upon which the tax and penalty are a lien in the same manner as other personal property is seized and sold for delinquent taxes or by the sale of the mine and improvements, as provided for the sale of real property for delinquent taxes, or by the institution of a civil action for its collection in any court of competent jurisdiction. Resort to any one of the methods of enforcing collection shall not bar the right to resort to either or both of the other methods, but any two or all of the methods may be used until the full amount of such tax and penalty is collected.
Mont. Code Ann. § 15-7-310 — MT Code / Title 15 / Chapter 7 / Part 3 / Section 15-7-310
15-7-310 Penalty
Status: in_force

15-7-310 . Penalty. A person convicted of violating any provision of this part shall be fined not to exceed $500 or be imprisoned in the county jail for any term not to exceed 6 months, or both.
Mont. Code Ann. § 15-1-231 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-231
15-1-231 Payment of taxes by credit card and other commercially acceptable means
Status: in_force

15-1-231 . Payment of taxes by credit card and other commercially acceptable means. (1) The department may accept payment of any tax that it administers, including penalties, interest, and fees, by credit card, debit card, or other commercially acceptable means.

(2) (a) If the payment is made by credit card, debit card, charge card, or similar method, the tax liability is not discharged and the person has not paid the tax until the department receives payment or credit from the financial institution or credit card company responsible for making the payment or credit and the payment or credit is not subsequently charged back to the state by the financial institution or credit card company. Upon receipt of the payment or credit, the amount is considered paid on the date on which the charge was made by the taxpayer, unless the payment or credit is subsequently charged back to the state by the financial institution or credit card company.

(b) Upon notice of nonpayment, the department may charge the person who attempted the payment of the tax a fee not to exceed the costs of processing the claim for payment of the tax. The amount of the fee must be added to the tax due and is collected in the same manner as the tax due.

(3) The taxpayer shall pay all fees required by a financial institution or credit card company for a payment made pursuant to this section.
Mont. Code Ann. § 15-64-111 — MT Code / Title 15 / Chapter 64 / Part 1 / Section 15-64-111
15-64-111 Information -- confidentiality -- agreements with another state
Status: in_force

15-64-111 . Information -- confidentiality -- agreements with another state. (1) (a) Except as provided in subsections (2) through (5), in accordance with 15-30-2618 and 15-31-511 , it is unlawful for an employee of the department or any other public official or public employee to disclose or otherwise make known information that is disclosed in a return or report required to be filed under this part or information that concerns the affairs of the person making the return and that is acquired from the person's records, officers, or employees in an examination or audit.

(b) This section may not be construed to prohibit the department from publishing statistics if they are classified in a way that does not disclose the identity of a person making a return or the content of any particular report or return. A person violating the provisions of this section is subject to the penalty provided in 15-30-2618 or 15-31-511 for violating the confidentiality of individual income tax or corporate income tax information.

(2) (a) This section may not be construed to prohibit the department from providing information obtained under this part to the department of justice, the internal revenue service, or law enforcement to be used for the purpose of investigation and prevention of criminal activity, noncompliance, tax evasion, fraud, and abuse under this part.

(b) The department may enter into an agreement with the taxing officials of another state for the interpretation and administration of the laws of their state that provide for the collection of a sales tax or use tax in order to promote fair and equitable administration of the laws and to eliminate double taxation.

(c) In order to implement the provisions of this part, the department may furnish information on a reciprocal basis to the taxing officials of another state if the information remains confidential under statutes within the state receiving the information that are similar to this section.

(3) In order to facilitate processing of returns and payment of taxes required by this part, the department may contract with vendors and may disclose data to the vendors. The data disclosed must be administered by the vendor in a manner consistent with this section.

(4) (a) The officers charged with the custody of the reports and returns may not be required to produce them or evidence of anything contained in them in an action or proceeding in a court, except in an action or proceeding:

(i) to which the department is a party under the provisions of this part or any other taxing act; or

(ii) on behalf of a party to any action or proceedings under the provisions of this part or other taxes when the reports or facts shown by the reports are directly involved in the action or proceedings.

(b) The court may require the production of and may admit in evidence only as much of the reports or of the facts shown by the reports as are pertinent to the action or proceedings.

(5) This section may not be construed to limit the investigative authority of the legislative branch, as provided in 5-11-106 , 5-12-303 , or 5-13-309 .
Mont. Code Ann. § 15-15-103 — MT Code / Title 15 / Chapter 15 / Part 1 / Section 15-15-103
15-15-103 Examination of applicant -- failure to hear application
Status: in_force

15-15-103 . Examination of applicant -- failure to hear application. (1) Before the county tax appeal board grants any application or makes any reduction applied for, it shall examine on oath the person or agent making the application with regard to the value of the property of the person or eligibility for the homestead reduced tax rate provided for in 15-6-405 or the rental property reduced tax rate provided for in 15-6-411 or eligibility as a primary residence pursuant to 15-6-703 . A reduction may not be made or a property certified as a primary residence unless the applicant makes an application, as provided in 15-15-102 , and attends the county board hearing. An appeal of the county board's decision may not be made to the Montana tax appeal board unless the person or the person's agent has exhausted the remedies available through the county board. In order to exhaust the remedies, the person or the person's agent shall attend the county board hearing. On written request by the person or the person's agent and on the written concurrence of the department, the county board may waive the requirement that the person or the person's agent attend the hearing. The testimony of all witnesses at the hearing and the deliberation of the county tax appeal board in rendering a decision must be electronically recorded and preserved for 1 year. If the decision of the county board is appealed, the record of the proceedings, including the electronic recording of all testimony and the deliberation of the county tax appeal board, must be forwarded, together with all exhibits, to the Montana board. The date of the hearing, the proceedings before the county board, and the decision must be entered upon the minutes of the county board, and the county board shall notify the applicant of its decision by mail within 3 days. A copy of the minutes of the county board must be transmitted to the Montana board no later than 3 days after the county board holds its final hearing of the year.

(2) (a) Except as provided in 15-15-201 , if a county board refuses or fails to hear a taxpayer's timely application for a reduction in valuation of property, eligibility for a reduced tax rate, or eligibility as a primary residence, the taxpayer's application is considered to be granted on the day following the county board's final meeting for that year. The department shall enter the appraisal, classification, tax rate, or eligibility as a primary residence sought in the application in the property tax record. An application is not automatically granted for the following appeals:

(i) those listed in 15-2-302 (1); and

(ii) if a taxpayer's appeal from the department's determination of classification or appraisal made pursuant to 15-7-102 was not received in time, as provided for in 15-15-102 , to be considered by the county board during its current session.

(b) The county board shall provide written notification of each application that was automatically granted pursuant to subsection (2)(a) to the department, the Montana board, and any affected municipal corporation. The notice must include the name of the taxpayer and a description of the subject property.

(3) The county tax appeal board shall consider an independent appraisal provided by the taxpayer if the appraisal meets standards set by the Montana board of real estate appraisers and the appraisal was conducted within 6 months of the valuation date. If the county tax appeal board does not use the appraisal provided by the taxpayer in conducting the appeal, the county board shall provide to the taxpayer the reason for not using the appraisal.
Mont. Code Ann. § 15-32-101 — MT Code / Title 15 / Chapter 32 / Part 1 / Section 15-32-101
15-32-101 Purpose
Status: in_force

15-32-101 . Purpose. The purpose of this part is to encourage the use of alternative energy sources and the conservation of energy through incentive programs. The incentives are to be made available to the energy user on a basis that requires the energy user to take the initiative in obtaining a particular incentive.
Mont. Code Ann. § 15-15-102 — MT Code / Title 15 / Chapter 15 / Part 1 / Section 15-15-102
15-15-102 Application for reduction in valuation -- reduced tax rate -- certification as primary residence
Status: in_force

15-15-102 . Application for reduction in valuation -- reduced tax rate -- certification as primary residence. (1) The county tax appeal board may not reduce the valuation of property or review eligibility for the homestead reduced tax rate provided for in 15-6-405 or the rental property reduced tax rate provided for in 15-6-411 , or review eligibility as a primary residence under 15-6-703 unless either the taxpayer or the taxpayer's agent makes and files a written application with the county tax appeal board.

(2) The application may be obtained at the local appraisal office or from the county tax appeal board. The completed application must be submitted to the county clerk and recorder. The date of receipt is the date stamped on the appeal form by the county clerk and recorder upon receipt of the form. The county tax appeal board is responsible for obtaining the applications from the county clerk and recorder.

(3) One application may be submitted during each valuation cycle. The application must be submitted within the time periods provided for in 15-6-418 , 15-6-705 , or 15-7-102 (3)(a).

(4) A taxpayer who receives an informal review by the department of revenue as provided in 15-6-418 , 15-6-705 , or 15-7-102 (3)(a)(i) and (3)(a)(ii) may appeal the decision of the department of revenue to the county tax appeal board as provided in 15-6-705 (2) and 15-7-102 (6). The taxpayer may not file a subsequent application for the same property with the county tax appeal board during the same valuation cycle.

(5) If the department's determination after review is not made in time to allow the county tax appeal board to review the matter during the current tax year, the appeal must be reviewed during the next tax year, but the decision by the county tax appeal board is effective for the year in which the request for review was filed with the department. The application must state the post-office address of the applicant, specifically describe the property involved, and state the facts upon which it is claimed the reduction should be made or the property should be certified as a primary residence.
Mont. Code Ann. § 15-6-221 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-221
15-6-221 Exemption for rental housing providing affordable housing to lower-income tenants
Status: in_force

15-6-221 . Exemption for rental housing providing affordable housing to lower-income tenants. (1) That portion of residential rental property that is dedicated to providing affordable housing for lower-income persons is exempt from property taxation in any year that:

(a) (i) the property is owned and operated by an entity, including but not limited to a limited partnership, limited liability company, or limited liability partnership in which a general partner or limited liability company member is a nonprofit corporation 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, or is a housing authority as defined in 7-15-4402 and the nonprofit general partner or limited liability company member actively participates in accordance with the definition found in 26 U.S.C. 469(i). Section 26 U.S.C. 469(i) is applicable without reference to section 26 U.S.C. 469(i)(6).

(ii) the board of housing, established in 2-15-1814 , has allocated low-income housing tax credits to the owner under 26 U.S.C. 42;

(iii) a deed restriction or other legally binding instrument restricts the property's usage and provides that the units designated for use by lower-income households must be made available to or occupied by lower-income households for the period required to qualify for low-income housing tax credits at rents that do not exceed those prescribed by the terms of the deed restriction or other legally binding instruments;

(iv) the property meets a public purpose in providing housing to an underserved population; and

(v) the owner's partnership or operating agreement or accompanying document provides that at the end of the compliance period, as that term is defined in 26 U.S.C. 42, the ownership of the property may be transferred to the nonprofit corporation or housing authority general partner or limited liability company member as provided for in 26 U.S.C. 42(i)(7); or

(b) the property is owned and operated by a nonprofit corporation exempt from taxation under 26 U.S.C. 501(c)(3) and was constructed using a home investment partnerships program grant.

(2) (a) Prior to applying to the department for the tax exemption provided for in this section, the unit of local government where the proposed project is to be located shall publish notice:

(i) as provided in 7-1-2121 if the governing body is a county commission; or

(ii) as provided in 7-1-4127 for a time period in accordance with 7-1-4127 (7)(b) if the governing body is a city commission or a town council.

(b) The unit of local government shall hold a public hearing to solicit comment on whether the proposed qualifying low-income rental housing property meets a community housing need.

(c) A record of the public hearing must be forwarded to the board of housing.

(3) (a) A party satisfies the nonprofit partner or limited liability company member requirement of subsection (1)(a)(i) if it is a single-member limited liability company that is fully owned and controlled by a nonprofit corporation described in subsection (1)(a)(i).

(b) A property must be considered to be owned and operated by an entity as described in subsection (1)(a)(i) if it is occupied by the entity as a lessee under a long-term lease exceeding 49 years in length under which most benefits and burdens of ownership during the lease term have shifted to the lessee, including the obligation to pay property taxes.

(c) If a residential rental property is an integral part of a combination of two properties that when combined make up a single commonly operated residential rental property, the qualifications for both properties under subsection (1)(a)(ii) must be measured collectively with reference to the units located on both properties if:

(i) the beneficial ownership of the entities described in subsection (1)(a)(i) for both properties are substantially identical; and

(ii) all other requirements of both parties under this section are met.
Mont. Code Ann. § 15-24-1604 — MT Code / Title 15 / Chapter 24 / Part 16 / Section 15-24-1604
15-24-1604 Eligibility
Status: in_force

15-24-1604 . Eligibility. A property that meets the design review criteria in 15-24-1605 is eligible for the property tax abatement if it is:

(1) located within the boundaries of a national register historic district and contributes to the district, as determined by the state historic preservation office;

(2) a newly constructed property within the boundaries of a national register historic district that meets design review criteria as being architecturally compatible with the historic district, as determined by the local review board or the state historic preservation office; or

(3) listed individually in the National Register of Historic Places.
Mont. Code Ann. § 15-66-101 — MT Code / Title 15 / Chapter 66 / Part 1 / Section 15-66-101
15-66-101 Definitions
Status: in_force

15-66-101 . (Temporary) Definitions. For purposes of this chapter, the following definitions apply:

(1) (a) "Hospital" has the meaning provided in 50-5-101 and includes a critical access hospital and a rural emergency hospital as those terms are defined in 50-5-101 .

(b) The term does not include the Montana state hospital or a hospital or facility operated by the state, a political subdivision of the state, the United States, or an Indian tribe or any facility authorized under the Indian Health Care Improvement Act.

(2) (a) "Hospital outpatient revenue" means the gross revenue from a hospital's charges for services provided on an outpatient basis.

(b) The term does not include charges for professional services provided as part of the outpatient treatment.

(3) (a) "Inpatient bed day" means a day of inpatient care provided to a patient in a hospital. A day begins at midnight and ends 24 hours later. A part of a day, including the day of admission, counts as a full day. The day of discharge or death is not counted as a day. If admission and discharge or death occur on the same day, the day is considered a day of admission and is counted as one inpatient bed day. Inpatient bed days include all inpatient hospital benefit days as defined for medicare reporting purposes in section 20.1 of chapter 3 of the centers for medicare and medicaid services publication 100-02, the Medicare Benefit Policy Manual. Inpatient bed days also include all nursery days during which a newborn infant receives care in a nursery.

(b) The term does not include observation days or days of care in a swing bed, as defined in 50-5-101 .

(4) "Patient" means an individual obtaining skilled medical and nursing services in a hospital. The term includes newborn infants.

(5) "Report" means the report of inpatient bed days and hospital outpatient revenue required in 15-66-201 .

(6) "Utilization fee" or "fee" means the fees required to be paid as provided in 15-66-102 . (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-1-222 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-222
15-1-222 Taxpayer bill of rights
Status: in_force

15-1-222 . Taxpayer bill of rights. The department of revenue shall in the course of performing its duties in the administration and collection of the state's taxes ensure that:

(1) the taxpayer has the right to record any interview, meeting, or conference with auditors or any other representatives of the department;

(2) the taxpayer has the right to hire a representative of the taxpayer's choice to represent the taxpayer's interests before the department, a county tax appeal board, or the Montana tax appeal board. The representative is not considered to be practicing law pursuant to 37-61-201 and is not required to be an attorney or a certified public accountant. The taxpayer has a right to obtain a representative at any time, except that the selection of a representative may not be used to unreasonably delay a field audit that is in progress. The representative must have written authorization from the taxpayer to receive from the department confidential information concerning the taxpayer. The department shall provide copies to the authorized representative of all information sent to the taxpayer and shall notify the authorized representative concerning contacts with the taxpayer.

(3) except as provided in subsection (5), the taxpayer has the right to be treated by the department in a similar manner as all similarly situated taxpayers regarding the administration and collection of taxes, imposition of penalties and interest, and available taxpayer remedies unless there is a rational basis for the department to distinguish them;

(4) the taxpayer has the right to obtain tax advice from the department. The taxpayer has a right to the waiver of penalties and interest, but not taxes, when the taxpayer has relied on written advice provided to the taxpayer by an employee of the department.

(5) at the discretion of the department, upon consideration of all facts relevant to the specific taxpayer, the taxpayer has the right to pay delinquent taxes, interest, and penalties on an installment basis. This subsection applies only to taxes collected by the department, provided the taxpayer meets reasonable criteria.

(6) the taxpayer has the right to a complete and accurate written description of the basis for any additional tax assessed by the department;

(7) the taxpayer has the right to a review by management level employees of the department for any additional taxes assessed by the department;

(8) the taxpayer has the right to a full explanation of the available procedures for review and appeal of additional tax assessments;

(9) the taxpayer, after the exhaustion of all appropriate administrative remedies, has the right to have the Montana tax appeal board or a court, or both, review any final decision of the department assessing an additional tax. The taxpayer shall seek a review in a timely manner. A taxpayer is entitled to collect court costs and attorney fees from the department for frivolous or bad faith lawsuits as provided in 25-10-711 , and lawsuits pertaining to an appeal of the value of class four residential property in which the taxpayer substantially prevails, as provided in 15-2-306 .

(10) the taxpayer has the right to expect that the department will adhere to the same tax appeal deadlines as are required of the taxpayer unless otherwise provided by law;

(11) the taxpayer has the right to a full explanation of the department's authority to collect delinquent taxes, including the procedures and notices that are required to protect the taxpayer;

(12) the taxpayer has the right to have certain property exempt from levy and seizure as provided in Title 25, chapter 13, part 6, and any other applicable provisions in Montana law;

(13) the taxpayer has the right to the immediate release of any lien the department has placed on property when the tax is paid or when the lien is the result of an error by the department;

(14) the taxpayer has the right to assistance from the department in complying with state and local tax laws that the department administers; and

(15) the taxpayer has the right to be guaranteed that an employee of the department is not paid, promoted, or in any way rewarded on the basis of assessments or collections from taxpayers.
Mont. Code Ann. § 15-27-113 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-113
15-27-113 Warrant for distraint
Status: in_force

15-27-113 . (Temporary -- effective on occurrence of contingency) Warrant for distraint. If the assessment fee is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (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. § 15-27-110 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-110
15-27-110 Deficiency assessment -- penalty and interest -- hearing
Status: in_force

15-27-110 . (Temporary -- effective on occurrence of contingency) Deficiency assessment -- penalty and interest -- hearing. (1) (a) If the department determines that the amount of the assessment fee due is greater than the amount disclosed by the report, it shall mail the ambulance provider a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the ambulance provider may file with the department a written protest against the proposed additional fees stating the grounds on which the protest is based. The ambulance provider may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fee liability.

(b) If a protest is not filed, the amount of the additional fees proposed to be assessed becomes final on the expiration of the 30-day period.

(c) If a protest is filed, the department shall reconsider the proposed assessment and, if the ambulance provider has requested, shall grant the provider an oral hearing. After consideration of the protest and the evidence presented at an oral hearing, the department's action on the protest is final when it mails notice of its action to the ambulance provider.

(2) When a deficiency is determined and the fees become final, the department shall mail a notice and demand to the ambulance provider for payment. Penalty and interest may be added to any deficiency assessment as provided in 15-1-216 . (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. § 15-31-522 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-522
15-31-522 When immediate payment demanded
Status: in_force

15-31-522 . When immediate payment demanded. If the department determines that the assessment or collection of the tax or a deficiency in tax due under any corporate income tax statute of Montana for any taxable period will be jeopardized in whole or in part by delay, it may mail notice of its findings to the taxpayer, together with a demand for immediate payment of the tax or deficiency declared to be in jeopardy, including penalty and accrued interest. In the case of a tax for a current period, the department may declare the taxable period of the taxpayer immediately terminated and shall mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax based on the period declared terminated. A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once.
Mont. Code Ann. § 15-30-2106 — MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2106
15-30-2106 Nonresident compensation -- exclusion
Status: in_force

15-30-2106 . Nonresident compensation -- exclusion. (1) Except as provided in subsection (2), compensation subject to withholding pursuant to Title 15, chapter 30, part 25, without regard to 15-30-2513 , that is received by a nonresident for employment duties performed in this state, is excluded from Montana source income if:

(a) the nonresident performed employment duties in more than one state during the year; and

(b) the nonresident is present in this state to perform employment duties for not more than 30 days during the tax year in which the compensation is received, where presence in this state for any part of a day constitutes presence for that day unless the presence is purely for purposes of transit through the state.

(2) This section does not apply to compensation received by a person:

(a) who is a professional athlete or member of a professional athletic team;

(b) who is a professional entertainer who performs services in the professional performing arts;

(c) of prominence who performs services for compensation on a per-event basis;

(d) who receives lottery winnings on a lottery ticket purchased in Montana;

(e) who performs construction services to improve real property, predominantly on construction sites, as a laborer;

(f) who is a key employee for the year immediately preceding the current tax year; or

(g) who is a qualified production employee.

(3) This section does not prevent the operation, renewal, or initiation of any agreement with the taxing authorities of states contiguous to this state pursuant to 15-30-2621 .

(4) This section creates an exclusion from nonresident compensation under certain de minimis circumstances and has no application to this state's jurisdiction to impose a tax under this chapter or any other tax imposed in this state on a taxpayer;

(5) For the purpose of this section, the following definitions apply:

(a) "Key employee" means an individual who, for the year immediately preceding the current tax year, had annual compensation from the employer of greater than $500,000.

(b) "Qualified production employee" means a person who performs production services of any nature:

(i) directly in connection with a qualified production activity, as that term is defined under 15-31-1003 ; and

(ii) for compensation, provided the compensation paid to the person qualifies as compensation under 15-31-1003 .

(c) "State of residence" means the 50 states of the United States, the District of Columbia, and any territory or possession of the United States.
Mont. Code Ann. § 15-24-1605 — MT Code / Title 15 / Chapter 24 / Part 16 / Section 15-24-1605
15-24-1605 Responsibilities of local governing bodies -- local review board -- design review process
Status: in_force

15-24-1605 . Responsibilities of local governing bodies -- local review board -- design review process. (1) A local governing body that approves the tax benefit may designate a local review board to establish an application and review process to certify eligible properties. The review process must include design review criteria based on the secretary of the interior's standards for preservation projects or other standards approved by the state historic preservation office.

(2) The board shall include:

(a) at least three members with professional expertise in history, planning, archaeology, architectural history, historic archaeology, or another historic preservation-related discipline;

(b) at least one architect; and

(c) up to two members of the general public.

(3) The board shall determine whether a property is eligible under 15-24-1604 and is qualified for the tax abatement. The board shall approve or deny an application for the tax abatement within 30 days of receiving a taxpayer's complete application and report its recommendation to the local governing body.
Mont. Code Ann. § 15-31-141 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-141
15-31-141 Consolidated returns -- computation and procedure -- penalty and interest
Status: in_force

15-31-141 . Consolidated returns -- computation and procedure -- penalty and interest. (1) Corporations that are affiliated may not file a consolidated return unless at least 80% of all classes of stock of each corporation involved is owned directly or indirectly by one or more members of the affiliated group.

(2) Corporations may not file a consolidated return unless the operation of the affiliated group constitutes a unitary business and, except for a unitary business operation described in subsection (2)(b), permission to file a consolidated return is given by the department. For purposes of this section, a "unitary business operation" means one in which:

(a) the business operations conducted by the corporations in the affiliated group are interrelated or interdependent to the extent that the net income of one corporation cannot reasonably be determined without reference to the operations conducted by the other corporations; or

(b) all of the corporations in the affiliated group operate exclusively in Montana, are not multistate corporations, and have filed a consolidated federal return for the tax year.

(3) The election to file a consolidated return is binding as long as the affiliated group continues to file a federal consolidated return.

(4) If the conditions of subsections (1) and (2) are met, the department may require corporations to file a consolidated return when the department considers a consolidated return necessary.

(5) A corporation liable to report under this chapter and owning or controlling, either directly or indirectly, at least 80% of all classes of stock of each corporation involved may be required to make a consolidated report showing the combined net income, the assets of the corporation that are required for the purposes of this chapter, and any other information that the department may require, but excluding intercorporate stockholdings and intercorporate accounts. A corporation liable to report under this chapter and owned or controlled, either directly or indirectly, by another corporation may be required to make a report consolidated with the owning company, showing the combined net income, the assets of the corporation that are required for the purposes of this chapter, and any other information that the department may require, but excluding intercorporate stockholdings and intercorporate accounts. If it appears to the department that any arrangement exists in a manner that improperly reflects the business done, the segregable assets, or the entire net income earned from business done in this state, the department may equitably adjust the tax in a manner that it may determine.

(6) (a) If an affiliated group elects to file a consolidated return under the provisions of this section, a corporation of the affiliated group shall file a separate return for any portion of its tax period in which its income is not included in the consolidated return of the group. Subject to the due date provision in 15-31-111 (2)(b), the separate return must be filed no later than the 15th day of the 5th month following the close of the tax period for which a consolidated return of the affiliated group is filed.

(b) (i) A corporation is allowed an automatic extension of time for filing its tax return of up to 6 months following the date prescribed for filing its return. The tax, penalty, and interest must be paid when the return is filed. Penalty and interest must be added to the tax due as provided in 15-31-510 (2).

(ii) The department may grant an additional extension of time for filing of a tax return whenever in its judgment good cause exists.
Mont. Code Ann. § 15-10-321 — MT Code / Title 15 / Chapter 10 / Part 3 / Section 15-10-321
15-10-321 Limitation on levy and computation of tax -- new taxing jurisdictions
Status: in_force

15-10-321 . Limitation on levy and computation of tax -- new taxing jurisdictions. The department of revenue may not be required to levy or compute a tax for any new taxing jurisdiction created or for any change in an existing jurisdiction unless formally notified of its creation or change by January 1 of the year in which the taxes are to be levied.
Mont. Code Ann. § 15-33-106 — MT Code / Title 15 / Chapter 33 / Part 1 / Section 15-33-106
15-33-106 Capital gains -- dividends exempted
Status: in_force

15-33-106 . Capital gains -- dividends exempted. Any capital gains or dividend income realized by an individual or a corporation from an investment in an SBIC organized in accordance with this part is exempt from taxation under the provisions of Title 15, chapters 30 and 31.
Mont. Code Ann. § 15-30-2506 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2506
15-30-2506 Annual withholding statement
Status: in_force

15-30-2506 . Annual withholding statement. Every employer shall, prior to January 31 in each year, furnish to each employee a written statement showing the total wages paid by the employer to the employee during the preceding calendar year and showing the amount of the federal income tax deducted and withheld from the wages and the amount of the tax deducted and withheld under the provisions of 15-30-2501 through 15-30-2509 . The statement must contain additional information and must be in the form that the department prescribes, and a duplicate of the statement must be filed by the employee with the employee's state income tax return.
Mont. Code Ann. § 15-1-230 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-230
15-1-230 Report on income tax credit to committee
Status: in_force

15-1-230 . Report on income tax credit to committee. The department shall report to the revenue interim committee biennially, in accordance with 5-11-210 , the number and type of taxpayers claiming the credit under 15-30-2328 , the total amount of the credit claimed, the total amount of the credit recaptured, and the department's cost associated with administering the credit.
Mont. Code Ann. § 15-65-114 — MT Code / Title 15 / Chapter 65 / Part 1 / Section 15-65-114
15-65-114 Seller's permit -- application to department -- collection by short-term rental marketplace
Status: in_force

15-65-114 . Seller's permit -- application to department -- collection by short-term rental marketplace. (1) Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401 .

(2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15-68-111 .
Mont. Code Ann. § 15-10-202 — MT Code / Title 15 / Chapter 10 / Part 2 / Section 15-10-202
15-10-202 Certification of taxable values
Status: in_force

15-10-202 . Certification of taxable values. (1) Subject to subsection (2), by the first Monday in August, the department shall certify to each taxing authority the total taxable value within the jurisdiction of the taxing authority. The department shall also send to each taxing authority a written statement of its best estimate of the total taxable value of newly taxable property, as described in 15-10-420 (3). Upon the request of a taxing authority, the department shall provide an estimate of the total taxable value within the jurisdiction of the taxing authority by the second Monday in July.

(2) For tax years beginning after December 31, 2000, if the ownership of centrally assessed property has been transferred in whole or in part to a different owner and the transferred property has a market value of $1 million or more as determined by the department, the department shall determine separately the taxable value of newly taxable property and the taxable value associated with reappraisal of centrally assessed property that is transferred to a different owner. The department shall certify to each taxing authority, at the time specified in subsection (1), the taxable value of newly taxable property and the total taxable value of centrally assessed property, exclusive of newly taxable property, that has been transferred to a different owner.
Mont. Code Ann. § 15-37-114 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-114
15-37-114 Deficiency assessment -- review -- penalty and interest
Status: in_force

15-37-114 . 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. § 15-6-244 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-244
15-6-244 Temporary exemption for residential subdivision development -- rulemaking
Status: in_force

15-6-244 . Temporary exemption for residential subdivision development -- rulemaking. (1) Subject to the provisions of this section, property that is undergoing residential subdivision development is temporarily exempt from taxation at the start of the property tax year beginning January 1 after the following conditions are met:

(a) the developer has submitted a timely property tax exemption application to the department and the department has approved the exemption application; and

(b) within 30 days after approval of the exemption application and before January 1 of the property tax year in which the exemption is sought, the developer has submitted a property tax prepayment equal to five times the amount of property taxes and assessments due on the property in the most recent property tax year. The payment is payable to the county treasurer and must be distributed by the treasurer to funds and accounts in the same ratio as property tax collected on the property is distributed.

(2) At the time the exemption is granted, the department shall provide a notice to the clerk and recorder in the county in which the property is located. The clerk shall file the notice when the payment provided for in subsection (1)(b) is made. The notice must indicate that an exemption pursuant to this section has been granted on a form prescribed by the department.

(3) The developer or an interested party shall pay the amount provided for in subsection (1)(b) plus a fee of 5% before January 1 of the property tax year in which the exemption is sought. The payment is payable to the county treasurer and must be distributed by the treasurer to funds and accounts in the same ratio as property tax collected on the property is distributed.

(4) (a) Subject to subsection (4)(b), the temporary exemption applies to all real property in the subdivision that was granted the exemption, including new construction of residential property for a period not to exceed 5 years, regardless of the number of conveyances from the land split, the value of real property and residential real property during the construction process, or a change in ownership.

(b) The exemption expires on any lot that was part of the land split at the start of the property tax year beginning on January 1 after a habitable residential structure has been constructed on the lot.

(5) If subdivision development is complete before the expiration of the period provided for in subsection (4)(a), the temporary exemption expires on December 31 of the year in which the subdivision development is complete. For the purposes of this subsection (5), subdivision development is complete when at least 95% of the lots that are part of the land split contain a habitable residential structure.

(6) The department may adopt rules to implement the provisions of this section.
Mont. Code Ann. § 15-31-121 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-121
15-31-121 Rate of tax -- minimum tax -- distribution of revenue
Status: in_force

15-31-121 . Rate of tax -- minimum tax -- distribution of revenue. (1) Except as provided in subsection (2), the percentage of net income to be paid under 15-31-101 is 6 3/4% of all net income for the tax period.

(2) For a taxpayer making a water's-edge election, the percentage of net income to be paid under 15-31-101 is 7% of all taxable net income for the tax period.

(3) Each corporation subject to taxation under this part shall pay a minimum tax of not less than $50.
Mont. Code Ann. § 15-1-106 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-106
15-1-106 Federal tax return information
Status: in_force

15-1-106 . Federal tax return information. (1) Except as provided by section 6103 of the Internal Revenue Code, 26 U.S.C. 6103, and subsection (2) of this section, it is unlawful to knowingly or purposely divulge or make known in any manner any federal tax return or federal tax return information submitted on state tax returns pursuant to state law.

(2) The department shall furnish state return information to the legislative auditor, the legislative fiscal analyst pursuant to 5-12-303 , and the office of budget and program planning pursuant to 17-7-111 , unless the furnishing of the information requested is specifically prohibited by federal or state law. The legislative fiscal analyst and the office of budget and program planning may disclose state return information to each other. State return information includes information on or a copy of any portion of a federal return or any information from a federal return that is required to be attached or included in a state return under state law.

(3) Income tax information held by the department, the legislative auditor, the legislative fiscal analyst, and the office of budget and program planning is solely for their official use and is not a public record.

(4) A person convicted of violating this section shall be fined not to exceed $1,000 or be imprisoned in the county jail for a term not to exceed 1 year, or both. If a public officer or employee is convicted of violating this section, the person is dismissed from office or employment and may not hold any public office or public employment in the state for a period of 1 year after dismissal or, in the case of a former officer or employee, for 1 year after conviction.
Mont. Code Ann. § 15-70-123 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-123
15-70-123 Report by unlicensed fuel dealer -- definition -- penalty
Status: in_force

15-70-123 . Report by unlicensed fuel dealer -- definition -- penalty. (1) The department of transportation may require a fuel dealer who is not licensed by the department under Title 15, chapter 70, to file, within 30 days of the end of a quarter, on a form prescribed by the department a report of the amount of fuel received and sold during the quarter. The report must also contain other information as required by the department.

(2) As used in this section, "fuel dealer" means a dealer who:

(a) is directly or indirectly engaged in delivering, transporting, or distributing gasoline, aviation gasoline, special fuel, or alternative fuel in this state; or

(b) offers or advertises to sell, refine, manufacture, or store gasoline, aviation gasoline, special fuel, or alternative fuel in this state.

(3) A fuel dealer who fails to file the report required by subsection (1) shall be fined $50 for the first offense, $75 for the second offense, and $100 for the third and each subsequent offense.
Mont. Code Ann. § 15-36-322 — MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-322
15-36-322 Rulemaking authority
Status: in_force

15-36-322 . Rulemaking authority. The department shall adopt rules that are necessary to implement and administer this part.
Mont. Code Ann. § 15-31-524 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-524
15-31-524 Reviver of corporation after suspension or forfeiture
Status: in_force

15-31-524 . Reviver of corporation after suspension or forfeiture. A corporation that has suffered the suspension or forfeiture referred to in 15-31-523 may be relieved upon making application in writing supported by a certificate from the department showing that the required return has been made and filed and that the tax and interest and penalties have been paid, for which the suspension or forfeiture occurred. Application for reviver may be made by any stockholder or creditor of the corporation or by a majority of the surviving trustees or directors. The application must be filed with the secretary of state and must be accompanied by a filing and recording fee of $15. If the application is made more than 1 year after the date the suspension or forfeiture occurred, the applicant shall pay twice the amount of the tax and penalties due the state for the tax year with respect to which the suspension or forfeiture occurred. Upon payment, the secretary of state shall issue a certificate of reviver for which the secretary of state shall collect a fee of $15, and upon issuance of the certificate, the applicant is revived. The reviver is without prejudice to any action, defense, or right that has accrued by reason of the original suspension or forfeiture. The certificate of reviver is prima facie evidence of the reviver. A certificate of reviver provided for in this section may be recorded in the office of the county clerk and recorder in any county of this state.
Mont. Code Ann. § 15-70-411 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-411
15-70-411 Recordkeeping requirements
Status: in_force

15-70-411 . Recordkeeping requirements. Each distributor or any other person dealing in, transporting, receiving, or storing gasoline or special fuel shall keep records, receipts, and invoices and any other pertinent papers and information that the department of transportation may require for a minimum of 3 years.
Mont. Code Ann. § 15-60-206 — MT Code / Title 15 / Chapter 60 / Part 2 / Section 15-60-206
15-60-206 Deficiency assessment -- penalty and interest -- hearing
Status: in_force

15-60-206 . (Temporary) Deficiency assessment -- penalty and interest -- hearing. (1) If the department determines that the amount of fees due is greater than the amount disclosed by the report, it shall mail to the facility a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the facility may file with the department a written protest against the proposed additional fees, setting forth the grounds upon which the protest is based, and may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fees liability. If a protest is not filed, the amount of the additional fees proposed to be assessed becomes final upon the expiration of the 30-day period. If a protest is filed, the department shall reconsider the proposed assessment and, if the facility has requested, shall grant the facility an oral hearing. After consideration of the protest and the evidence presented at an oral hearing, the department's action upon the protest is final when it mails notice of its action to the facility.

(2) When a deficiency is determined and the fees become final, the department shall mail notice and demand to the facility for payment. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 . (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
Mont. Code Ann. § 15-70-433 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-433
15-70-433 Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records
Status: in_force

15-70-433 . Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records. (1) A licensed distributor who pays the special fuel tax under 15-70-403 on biodiesel, as defined in 15-70-401 , may claim a refund equal to 2 cents a gallon on biodiesel sold during the previous calendar quarter if the biodiesel is produced entirely from biodiesel ingredients produced in Montana.

(2) The owner or operator of a retail motor fuel outlet may claim a refund equal to 1 cent a gallon on biodiesel on which the special fuel tax has been paid and that is purchased from a licensed distributor if the biodiesel is produced entirely from biodiesel ingredients produced in Montana.

(3) (a) To receive the refund allowed under subsection (1) or (2), the licensed distributor or the owner or operator of a motor fuel outlet shall file a statement within 30 days after the end of each calendar quarter on a form provided by the department.

(b) The statement provided by a licensed distributor must set forth information required by the department, including the gallons of biodiesel sold and the source of ingredients used to produce biodiesel.

(c) The statement provided by the owner or operator of a retail motor fuel outlet must set forth information required by the department, including the gallons of biodiesel purchased.

(4) The payment of the refund allowed by this section must be made by the department within 90 days after the claim for a refund is filed by the licensed distributor or the owner or operator of a retail motor fuel outlet. Tax refund payments under this section are statutorily appropriated, as provided in 17-7-502 , from the state general fund.

(5) The records of each licensed distributor or owner or operator of a retail motor fuel outlet must be kept for a period of not more than 3 years and must include receipts, invoices, and other information as the department may require.

(6) The department or its authorized representative may examine the books, papers, or records of any licensed distributor or owner or operator of a retail motor fuel outlet.
Mont. Code Ann. § 15-31-506 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-506
15-31-506 Copy of federal return required -- report of amended federal return
Status: in_force

15-31-506 . Copy of federal return required -- report of amended federal return. Every corporation shall, upon request of the department of revenue, furnish a copy of its federal income tax return and the computation schedule filed for the taxable year or years that the department may specify in its request. Except as provided in 15-30-3403 or 15-30-3404 , if the amount of a corporation's taxable income reported on its federal income tax return or the computation schedule filed for a tax year is changed or corrected by the United States internal revenue service or other competent authority, the corporation shall file an amended Montana return with the department within 180 days after the final determination date. Except as provided in 15-30-3404 , a corporation filing an amended federal income tax return changing or correcting its taxable income for a tax year shall also file an amended Montana return with the department within 180 days after filing an amended federal income tax return.
Mont. Code Ann. § 15-27-102 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-102
15-27-102 Ambulance provider assessment fee
Status: in_force

15-27-102 . (Temporary -- effective on occurrence of contingency) Ambulance provider assessment fee. (1) Each ambulance provider shall pay to the department a uniform assessment fee of 5.75% of net operating revenues.

(2) After the administration costs of the department are deducted, the department shall deposit the remaining proceeds from collection of the assessment fee in the ambulance provider special revenue account provided for in 53-6-152 . (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. § 15-7-207 — MT Code / Title 15 / Chapter 7 / Part 2 / Section 15-7-207
15-7-207 Continuance of valuation as agricultural land
Status: in_force

15-7-207 . Continuance of valuation as agricultural land. Continuance of valuation, assessment, and taxation under this part shall depend upon continuance of the land in agricultural use and compliance with the other requirements of this part and not upon continuance in the same owner of title to the land.
Mont. Code Ann. § 15-30-3004 — MT Code / Title 15 / Chapter 30 / Part 30 / Section 15-30-3004
15-30-3004 Montana farm and ranch risk management account -- creation -- administration
Status: in_force

15-30-3004 . (Temporary) Montana farm and ranch risk management account -- creation -- administration. (1) A Montana farm and ranch risk management account is a trust created or organized in the state for the exclusive benefit of the taxpayer. The account trustee must be a financial institution, other than an investment adviser, as defined in 15-62-103 , supervised by the United States or by the state of Montana. The trust must be created by written instrument.

(2) The trustee shall report to the department if a portion of a deposit is distributed within 6 months of the date of deposit.

(3) The assets of the trust must consist entirely of cash or of obligations that have adequate stated interest and that pay the interest at least annually.

(4) All income of the trust must be distributed currently to the grantor.

(5) The assets of the trust may not be commingled with other property except in a common trust fund or common investment fund. (Terminates on occurrence of contingency--sec. 9, Ch. 262, L. 2001.)
Mont. Code Ann. § 15-30-3106 — MT Code / Title 15 / Chapter 30 / Part 31 / Section 15-30-3106
15-30-3106 Student scholarship organizations -- listing on website
Status: in_force

15-30-3106 . (Temporary) Student scholarship organizations -- listing on website. The department shall maintain on its website a hyperlink to a current list of all:

(1) student scholarship organizations that have been certified pursuant to 15-30-3105 (1)(a);

(2) scholarship award policies adopted and published by each student scholarship organization pursuant to 15-20-3103 (1)(j);

(3) the names of qualified education providers to which each student scholarship organization awarded scholarships in the previous calendar year;

(4) the number and amount of scholarships provided to each qualified education provider that is not a tutor in the previous calendar year; and

(5) hyperlinks to each student scholarship organization's website. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021, sec. 7, Ch. 558, L. 2023.)
Mont. Code Ann. § 15-65-131 — MT Code / Title 15 / Chapter 65 / Part 1 / Section 15-65-131
15-65-131 State agencies to account for in-state lodging expenditures
Status: in_force

15-65-131 . State agencies to account for in-state lodging expenditures. Each state agency shall account for in-state lodging expenditures in a manner that will enable the department to determine total expenditures for in-state lodging by state agencies in order to make a deposit of a portion of the tax proceeds imposed by 15-65-111 in the state general fund and distribute the portion of taxes paid with federal funds to the agency that made the in-state lodging expenditure.
Mont. Code Ann. § 15-32-604 — MT Code / Title 15 / Chapter 32 / Part 6 / Section 15-32-604
15-32-604 Limitation of credit
Status: in_force

15-32-604 . Limitation of credit. Notwithstanding the provisions of 15-32-602 and 15-32-603 , a tax credit may not be claimed for an investment in property used to produce energy from reclaimed material.
Mont. Code Ann. § 15-8-707 — MT Code / Title 15 / Chapter 8 / Part 7 / Section 15-8-707
15-8-707 Correction of defects in property tax record
Status: in_force

15-8-707 . Correction of defects in property tax record. (1) At any time after the original assessment is made and prior to a sale for delinquent taxes, omissions, errors, or defects in the property tax record may only be corrected by the department.

(2) If the correction involves an assessment of property that is the subject of pending litigation with a taxing jurisdiction within the county, the county attorney must be notified of the correction.
Mont. Code Ann. § 15-8-405 — MT Code / Title 15 / Chapter 8 / Part 4 / Section 15-8-405
15-8-405 Street railroads, bridges, and ferries
Status: in_force

15-8-405 . Street railroads, bridges, and ferries. Street railroads, bridges, and ferries owned by persons or corporations must be listed and assessed in the county, town, or district where the property or any portion of the property is located. The track of the railroad and the bridge are personal property.
Mont. Code Ann. § 15-32-602 — MT Code / Title 15 / Chapter 32 / Part 6 / Section 15-32-602
15-32-602 Amount and duration of credit -- how claimed
Status: in_force

15-32-602 . Amount and duration of credit -- how claimed. (1) An individual, corporation, partnership, or small business corporation, as defined in 15-30-3301 , may receive a credit against taxes imposed by Title 15, chapter 30 or 31, for investments in depreciable property to collect or process reclaimable material or to manufacture a product from reclaimed material, if the taxpayer qualifies under 15-32-603 .

(2) Subject to subsection (4), a taxpayer qualifying for a credit under 15-32-603 is entitled to claim a credit, as provided in subsection (3), for the cost of each item of property purchased to collect or process reclaimable material or to manufacture a product from reclaimed material only in the year in which the property was purchased.

(3) The amount of the credit that may be claimed under this section for investments in depreciable property is determined according to the following schedule:

(a) 25% of the cost of the property on the first $250,000 invested;

(b) 15% of the cost of the property on the next $250,000 invested; and

(c) 5% of the cost of the property on the next $500,000 invested.

(4) A credit may not be claimed for investments in depreciable property in excess of $1 million.
Mont. Code Ann. § 15-6-506 — MT Code / Title 15 / Chapter 6 / Part 5 / Section 15-6-506
15-6-506 Temporary exemption for senior care and housing development project -- rulemaking
Status: in_force

15-6-506 . Temporary exemption for senior care and housing development project -- rulemaking. (1) If the governing body approves a petition for a senior care and housing development project pursuant to 15-6-504 , the board of the tax-exempt senior care and housing sponsor may submit a property tax exemption application to the department. The application must include the petition that was submitted to the governing body and the resolution approving the petition. After the department has approved the exemption application, the property of the senior care and housing development project is temporarily exempt from all property taxation at the start of the property tax year beginning January 1 after the approval.

(2) At the time the exemption is granted, the department shall provide a notice to the clerk and recorder in the county where the property is located, and the clerk shall file the notice. The notice must indicate that an exemption pursuant to this section has been granted on a form prescribed by the department.

(3) Subject to subsection (5), the temporary exemption applies to all real property owned by a property owner-operator or a tax-exempt senior care and housing sponsor within the senior care and housing development project, including new construction, for a period equal to the lesser of 5 years or until the development is final and operational. A tax-exempt property owner-operator or tax-exempt senior care and housing sponsor may rent homes and multifamily projects for senior care facilities and housing without loss of the temporary exemption.

(4) During the year in which the exemption provided for in subsection (3) expires, a tax-exempt property owner-operator or the board of a tax-exempt senior care and housing sponsor may submit a renewal application to the department for an additional 5-year exemption. The exemption applies to all property owned by the tax-exempt property owner-operator or tax-exempt senior care and housing sponsor that is used for senior care facilities and senior housing facilities.

(5) The exemptions in subsections (3) and (4) expire at the start of the property tax year beginning on January 1 for a lot or structure that is leased or sold by the tax-exempt senior care and housing sponsor to anyone other than a tax-exempt property owner-operator.

(6) Subject to subsection (7), the donor of property to a tax-exempt senior care and housing sponsor may retain a portion of land within the senior care and housing development project and receive a property tax exemption until the earliest of:

(a) the expiration of the exemption;

(b) the date the project becomes operational by filling beds, an apartment, or other living facility; or

(c) when a commercial business is open to the public.

(7) The senior care and housing development project may not be composed of more than 20% of land that is used for complementary ancillary commercial businesses other than senior care facilities and senior housing, including but not limited to doctor's offices, rehabilitation facilities, grocery or convenience stores, neighborhood restaurants, pharmacies, and workforce housing related to employment at senior care facilities.
Mont. Code Ann. § 15-10-105 — MT Code / Title 15 / Chapter 10 / Part 1 / Section 15-10-105
15-10-105 Terminated
Status: in_force

15-10-105 . Terminated. Sec. 2, Ch. 582, L. 1979.
Mont. Code Ann. § 15-35-106 — MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-106
15-35-106 Annual testing of samples
Status: in_force

15-35-106 . Annual testing of samples. The Montana state bureau of mines and geology shall test coal production subject to this chapter and may make rules governing the collection of test data. A person subject to this chapter shall submit to the bureau on or before August 1 each year a sample of mine-run, "as is" coal from each mine producing that year. Additional samples shall be submitted at the request of the bureau. The bureau shall compute the Btu per pound of each sample received and forward this information to the department prior to September 1 each year.
Mont. Code Ann. § 15-50-311 — MT Code / Title 15 / Chapter 50 / Part 3 / Section 15-50-311
15-50-311 Disposal of license taxes
Status: in_force

15-50-311 . Disposal of license taxes. License taxes collected under this chapter must be deposited by the department with the state treasurer, who shall, in accordance with the provisions of 17-2-124 , credit the license taxes to the state general fund.
Mont. Code Ann. § 15-1-709 — MT Code / Title 15 / Chapter 1 / Part 7 / Section 15-1-709
15-1-709 Remedy not exclusive
Status: in_force

15-1-709 . Remedy not exclusive. The use of the warrant for distraint provided for in 15-1-701 through 15-1-708 is not exclusive, and the department may use any other remedy provided by law for the collection of tax debts.
Mont. Code Ann. § 15-6-301 — MT Code / Title 15 / Chapter 6 / Part 3 / Section 15-6-301
15-6-301 Definitions
Status: in_force

15-6-301 . Definitions. As used in this part, the following definitions apply:

(1) "Annual verification" means the use of a process to:

(a) verify an applicant's income;

(b) approve, renew, or deny benefits for the current year based upon the applicant's eligibility; and

(c) terminate participation based upon death or loss of status as a qualified veteran or veteran's spouse.

(2) "Firefighter" means a firefighter qualified under 7-33-4107 who receives full or partial pay or a volunteer firefighter as defined in 19-17-102 .

(3) "First responder" means a law enforcement officer, firefighter, or volunteer emergency care provider.

(4) "Injured in the line of duty" means an injury directly related to an individual's required employment duties.

(5) "Law enforcement officer" means a police officer, sheriff, deputy sheriff, undersheriff, highway patrol officer, investigator appointed by the department of justice, fish and game warden, park ranger, or other public safety officer certified by the public safety officer standards and training council.

(6) "PCE" means the implicit price deflator (price index) for personal consumption expenditures as published in the national income and product accounts by the bureau of economic analysis of the U.S. department of commerce.

(7) "PCE inflation factor" for a tax year means the PCE price index value for the first quarter of the prior tax year before the tax year divided by the PCE price index value for the first quarter of 2023.

(8) (a) "Primary residence" is, subject to the provisions of subsection (8)(b), a dwelling:

(i) in which a taxpayer can demonstrate the taxpayer lived for at least 7 months of the year for which benefits are claimed;

(ii) that is the only residence for which property tax assistance is claimed; and

(iii) determined using the indicators provided for in the rules authorized by 15-6-302 (2).

(b) A primary residence may include more than one dwelling when the taxpayer's combined residence in the dwellings is at least 7 months of the tax year.

(9) "Qualified first responder" means a first responder:

(a) who was killed in the line of duty or died from a disability resulting from an injury in the line of duty; or

(b) who, if living:

(i) receives a disability retirement benefit pursuant to 19-6-601 , 19-7-601 , 19-8-701 , 19-9-902 , 19-13-802 , 19-17-601 , or 19-18-604 ; or

(ii) for an injured volunteer emergency care provider, receives compensation for permanent total disability under 39-71-702 or for permanent partial disability under 39-71-703 .

(10) "Qualified veteran" means a veteran:

(a) who was killed while on active duty or died as a result of a service-connected disability; or

(b) if living:

(i) was honorably discharged from active service in any branch of the armed services; and

(ii) is currently rated 100% disabled or is paid at the 100% disabled rate by the U.S. department of veterans affairs for a service-connected disability, as verified by official documentation from the U.S. department of veterans affairs.

(11) "Qualifying income" means:

(a) the federal adjusted gross income excluding capital and income losses of an applicant and the applicant's spouse as calculated on the Montana income tax return for the prior year;

(b) for assistance under 15-6-311 , the federal adjusted gross income excluding capital and income losses of an applicant as calculated on the Montana income tax return for the prior tax year; or

(c) for an applicant who is not required to file a Montana income tax return, the income determined using available income information.

(12) "Qualifying property" means a primary residence that a qualified applicant owned and occupied for at least 7 months during the tax year.

(13) "Residential real property" means the land and improvements of a taxpayer's primary residence.

(14) "Volunteer emergency care provider" has the same meaning as provided in 50-6-202 .
Mont. Code Ann. § 15-37-126 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-126
15-37-126 Terminated
Status: in_force

15-37-126 . Terminated. Sec. 39(3), Ch. 15, Sp. L. July 1992.
Mont. Code Ann. § 15-8-309 — MT Code / Title 15 / Chapter 8 / Part 3 / Section 15-8-309
15-8-309 Violation and penalty
Status: in_force

15-8-309 . Violation and penalty. A person who fails for any reason to file or return the statement required by 15-8-301 must be assessed a $25 penalty. The department shall deposit the penalty to the credit of the state general fund.
Mont. Code Ann. § 15-24-3112 — MT Code / Title 15 / Chapter 24 / Part 31 / Section 15-24-3112
15-24-3112 Certification
Status: in_force

15-24-3112 . Certification. (1) (a) Upon application by a taxpayer, the department of environmental quality shall determine whether a facility or equipment qualifies for a tax abatement under 15-24-3111 or rules adopted under 15-24-3116 . If the department determines that a facility or equipment qualifies for abatement or a classification, it shall issue a certification of eligibility.

(b) An application for certification must be made on forms available from the department.

(c) Certification remains in effect only as long as substantial compliance with this part continues.

(2) The department of environmental quality shall identify and track compliance with this part in the use of certified property. The department may revoke a certification for failure to maintain substantial compliance with eligibility requirements in 15-24-3111 or with rules adopted pursuant to 15-24-3116 . Revocation of a certificate must be reported to the department of revenue within 30 days of revocation.

(3) If a taxpayer's certification is revoked, the taxpayer forfeits the abatement or classification under 15-6-157 or 15-6-158 . Upon revocation, the property must be assessed at 100% of its taxable value beginning on January 1 of the year or years for which the certification is revoked. Any remaining abatement must be forfeited. The taxpayer is immediately liable for any additional taxes, penalty, and interest resulting from the revocation.

(4) A taxpayer that has forfeited any portion of its abatement because of revocation may not reapply for an abatement under this part.

(5) A taxpayer aggrieved by a determination made by the department of environmental quality or the department of revenue has the right to the review procedures in 15-1-211 , to mediation under 15-1-212 , and to a hearing under Title 2, chapter 4, part 6.
Mont. Code Ann. § 15-30-2605 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2605
15-30-2605 Revision of return by department -- statute of limitations -- examination of records and persons
Status: in_force

15-30-2605 . Revision of return by department -- statute of limitations -- examination of records and persons. (1) If, in the opinion of the department, any return of a taxpayer is in any essential respect incorrect, it may revise the return.

(2) If a taxpayer does not file a return as required under this chapter, including a federal adjustments report required under 15-30-3403 or 15-30-3404 , the department may, at any time, audit the taxpayer or estimate the Montana taxable income of the taxpayer from any information in its possession and, based upon the audit or estimate, assess the taxpayer for the taxes, penalties, and interest due the state.

(3) Except as provided in subsections (2) and (4), the amount of tax due under any return may be determined by the department within 3 years after the return was filed, regardless of whether the return was filed on or after the last day prescribed for filing. For the purposes of 15-30-2607 and this section, a tax return due under this chapter and filed before the last day prescribed by law or rule is considered to be filed on the last day prescribed for filing.

(4) If a taxpayer, with intent to evade the tax, purposely or knowingly files a false or fraudulent return, including a federal adjustments report required under 15-30-3403 or 15-30-3404 , that violates a provision of this chapter, the amount of tax due may be determined at any time after the return is filed and the tax may be collected at any time after it becomes due.

(5) The department, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of Montana taxable income of any person where information has been obtained, may also examine or cause to have examined by any agent or representative designated by it for that purpose any books, papers, or records of memoranda bearing upon the matters required to be included in the return and may require the attendance of the person rendering the return or any officer or employee of the person or the attendance of any person having knowledge in the premises and may take testimony and require proof material for its information, with power to administer oaths to the person or persons.
Mont. Code Ann. § 15-70-701 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-701
15-70-701 Definitions
Status: in_force

15-70-701 . Definitions. As used in this part, the following definitions apply:

(1) (a) "Alternative fuel" means a gas, liquid, or other fuel that, with or without adjustment or manipulation such as adjustment or manipulation of pressure or temperature, is capable of being used for the generation of power to propel a motor vehicle. The term includes but is not limited to compressed natural gas, liquefied natural gas, liquefied petroleum gas, hydrogen, or hydrogen compressed natural gas, such as hythane.

(b) The term does not include motor fuel, leaded racing fuel, or an excluded liquid.

(2) "Alternative fuel dealer" means a person that is licensed or required to be licensed under 15-70-702 that delivers alternative fuel into the fuel supply tank or tanks of a motor vehicle.

(3) "Bond" means:

(a) a bond executed by an alternative fuel dealer as principal with a corporate surety qualified under the laws of Montana, payable to the state of Montana, conditioned on performance of all requirements of this part, including the payment of all taxes, penalties, and other obligations of the alternative fuel dealer arising out of this part; or

(b) a deposit with the department by the alternative fuel dealer, under terms and conditions that the department may prescribe, of certificates of deposit or irrevocable letters of credit issued by a bank and insured by the federal deposit insurance corporation.

(4) "Compressed natural gas" means a product that is used as a fuel and that contains carbon or hydrogen, or both, and is compressed to greater than 24 pounds per square inch absolute base pressure and up to 3,600 pounds per square inch absolute base pressure when sold for use in motor vehicles operated on the public roads and highways of this state.

(5) "Department" means the department of transportation.

(6) "Hydrogen fuel" means fuel that produces energy by combining hydrogen and oxygen atoms.

(7) "Liquefied petroleum gas" means any petroleum product that is sold for use in motor vehicles and that is composed predominantly of any of the following hydrocarbons or mixtures of hydrocarbons:

(a) propane;

(b) propylene;

(c) butane, including normal butane or isobutane; or

(d) butylene.

(8) "Motor vehicle" means any vehicle that is self-propelled by alternative fuel and that is driven on the public roads and highways of this state.

(9) (a) "Person" means a person, firm, association, joint-stock company, syndicate, partnership, or corporation.

(b) When used in any clause prescribing and imposing a fine or imprisonment, or both, as applied to a firm, association, syndicate, or partnership, person means the partners or members of a firm, association, syndicate, or partnership. As applied to a joint-stock company or corporation, the term means the officers of the joint-stock company or corporation.

(10) "Public roads and highways of this state" means all streets, roads, highways, and related structures that are:

(a) built and maintained with appropriated funds of the United States, the state of Montana, or any political subdivision of the state;

(b) dedicated to public use;

(c) acquired by eminent domain, as provided in Title 60, chapter 4, or Title 70, chapter 30; or

(d) acquired by adverse use by the public, with jurisdiction having been assumed by the state or any political subdivision of the state.
Mont. Code Ann. § 15-50-307 — MT Code / Title 15 / Chapter 50 / Part 3 / Section 15-50-307
15-50-307 Inspection of books of contractor
Status: in_force

15-50-307 . Inspection of books of contractor. The books and records of a public contractor must be subject to inspection by the department during reasonable hours.
Mont. Code Ann. § 15-6-208 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-208
15-6-208 Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite
Status: in_force

15-6-208 . Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite. (1) One-half of the contract sales price of coal sold by a coal producer who extracts less than 50,000 tons of coal in a calendar year is exempt from taxation.

(2) Metal mines producing less than 20,000 tons of ore in a taxable year are exempt from property taxation on one-half of the merchantable value.

(3) The first 1,000 tons of travertine and building stone extracted from a mine in a tax year are exempt from property taxation.

(4) Bentonite extracted from a mine is exempt from property taxation.
Mont. Code Ann. § 15-17-325 — MT Code / Title 15 / Chapter 17 / Part 3 / Section 15-17-325
15-17-325 Sale not voided by misnomer of ownership
Status: in_force

15-17-325 . Sale not voided by misnomer of ownership. When a tax lien assignment is taken, as provided in 15-17-323 , or when the county is the possessor of the tax lien and the taxes were properly assessed on the property of a particular person, no misnomer of ownership or other mistake relating to ownership affects the tax lien or renders it void or voidable.
Mont. Code Ann. § 15-6-218 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-218
15-6-218 Intangible personal property exemption
Status: in_force

15-6-218 . Intangible personal property exemption. (1) Intangible personal property is exempt from taxation.

(2) For the purposes of this section, "intangible personal property" means personal property that is not tangible personal property and that:

(a) has no intrinsic value but is the representative or evidence of value, including but not limited to certificates of stock, bonds, promissory notes, licenses, copyrights, patents, trademarks, contracts, software, and franchises; or

(b) lacks physical existence, including but not limited to goodwill.

(3) To the extent that the unit value of centrally assessed property includes intangible personal property, that value must be removed from the unit value.
Mont. Code Ann. § 15-1-2304 — MT Code / Title 15 / Chapter 1 / Part 23 / Section 15-1-2304
15-1-2304 Terminated
Status: in_force

15-1-2304 . Terminated. Sec. 10, Ch. 764, L. 2023.
Mont. Code Ann. § 15-38-128 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-128
15-38-128 Gross value of product for limestone
Status: in_force

15-38-128 . Gross value of product for limestone. As used in this part, when referring to limestone, "gross value of product" is the gross yield or value as determined in 15-23-517 (2).
Mont. Code Ann. § 15-33-105 — MT Code / Title 15 / Chapter 33 / Part 1 / Section 15-33-105
15-33-105 Rulemaking authority
Status: in_force

15-33-105 . Rulemaking authority. The department of revenue may adopt rules necessary to carry out the provisions of this part.
Mont. Code Ann. § 15-23-503 — MT Code / Title 15 / Chapter 23 / Part 5 / Section 15-23-503
15-23-503 Net proceeds -- how computed
Status: in_force

15-23-503 . Net proceeds -- how computed. (1) The department of revenue shall calculate from the returns the gross product yielded from a mine and its gross value for the year covered by the statement and shall calculate and compute the net proceeds of the mine yielded to the person engaged in mining. Except as provided in 15-23-515 through 15-23-518 , net proceeds must be determined by subtracting from the value of the gross product of the mine the following:

(a) all royalty paid or apportioned in cash or in kind by the person engaged in mining;

(b) all money expended for necessary labor, machinery, and supplies needed and used in the mining operations and developments;

(c) all money expended for improvements, repairs, and betterments necessary in and about the working of the mine, except as provided in this section;

(d) all money expended for costs of repairs and replacements of the milling and reduction works used in connection with the mine;

(e) depreciation in the sum of 6% of the assessed valuation of the milling and reduction works for the calendar year for which the return is made;

(f) all money actually expended for transporting the ores and mineral products or deposits from the mines to the mill or reduction works or to the place of sale and for extracting the metals and minerals and for marketing the product and the conversion of the product into money;

(g) all money expended for insurance and welfare and retirement costs reported in the statement required in 15-23-502 ;

(h) all money expended for necessary labor, equipment, and supplies for testing minerals extracted to satisfy federal or state health and safety laws or regulations, for plant security in Montana, for assaying and sampling the extracted minerals, for the cost of reclamation at the site of the mine, and for engineering and geological services conducted in Montana for existing mining operations but not including services beyond the stage of reduction and beneficiation of the minerals.

(2) In computing the deductions allowable for repairs, improvements, and betterments to the mine, the department shall allow 10% of the cost each year for a period of 10 years.

(3) Money invested in mines or improvements may not be allowed as a deduction unless all machinery, equipment, and buildings represented by the money are returned to the county in which the mine is located for assessment purposes at the level of assessment of all other property in the county.

(4) Money invested in the mines and improvements during any year except the year for which the statement is made and except as provided in this section may not be included in the expenditures, and the expenditures may not include the salary or any portion of the salary of any person or officer not actually engaged in the working of the mine or superintending the management of the mine.
Mont. Code Ann. § 15-37-111 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-111
15-37-111 License tax supplemental
Status: in_force

15-37-111 . License tax supplemental. The license taxes herein provided for shall be in addition to all other taxes, licenses, and other fees now required to be paid by persons subject to the provisions of this part.
Mont. Code Ann. § 15-30-2118 — MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2118
15-30-2118 Taxable liability on termination of independent liability fund
Status: in_force

15-30-2118 . Taxable liability on termination of independent liability fund. If an independent liability fund established pursuant to Title 33, chapter 27, is terminated as provided in 33-27-119 , the income from the principal distributed pursuant to 33-27-119 (3) is taxable to that person or persons under the applicable provisions of this chapter.
Mont. Code Ann. § 15-70-434 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-434
15-70-434 Approval or rejection of claim
Status: in_force

15-70-434 . Approval or rejection of claim. (1) The department of transportation has 120 working days after receiving the claim to approve or reject it. If approved, the department shall issue a credit in lieu of refund for the amount of the claim if the claimant is a distributor; for all other persons, a warrant must be drawn upon the state treasurer for the amount of the claim.

(2) If the department determines that any claim has been fraudulently presented or is supported by invoice or invoices fraudulently made or altered or that any statement in the claim or affidavit is willfully false and made for the purpose of misleading, the department shall reject the claim in full. If a claim is rejected, the department may suspend the claimant's right to refund for a period not to exceed 1 year.
Mont. Code Ann. § 15-6-159 — MT Code / Title 15 / Chapter 6 / Part 1 / Section 15-6-159
15-6-159 Class sixteen property -- description -- taxable percentage
Status: in_force

15-6-159 . Class sixteen property -- description -- taxable percentage. (1) Class sixteen property includes high-voltage direct-current converter stations that are constructed in a location and manner so that the converter station can direct power to two different regional power grids.

(2) Class sixteen property does not include property described in subsection (1) for which the standard prevailing rate of wages for heavy construction, as provided in 18-2-414 , was not paid during the construction phase.

(3) (a) The department shall determine whether to certify that the property meets the criteria of subsection (1).

(b) If the department finds that a certification previously granted was based on an application that the applicant knew was false or fraudulent, the property must be placed in class nine under 15-6-141 . If the application was fraudulent, the applicant may be liable for additional taxes, penalty, and interest from the time that the certification was in effect.

(4) Class sixteen property is taxed at 2.25% of its market value.
Mont. Code Ann. § 15-53-139 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-139
15-53-139 Return required of telecommunications services providers
Status: in_force

15-53-139 . Return required of telecommunications services providers. (1) A return, on a form approved by the department, and payment of the tax for the preceding calendar quarter must be filed with the department on or before 60 days after the end of each calendar quarter in which the tax imposed by this part is payable. Each telecommunications services provider engaged in providing retail telecommunications services in this state that is subject to tax under this part shall file a return.

(2) Each telecommunications services provider liable to collect the tax under this part shall keep a record, on a form approved by the department, of all revenue received from providing retail telecommunications services for each quarter.

(3) The department may grant a reasonable extension of time for filing the return upon good cause shown.
Mont. Code Ann. § 15-6-220 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-220
15-6-220 Agricultural processing facilities exemption
Status: in_force

15-6-220 . Agricultural processing facilities exemption. (1) The following property is exempt from property taxation:

(a) machinery and equipment used in an oilseed processing facility;

(b) machinery and equipment used in a malting barley facility;

(c) personal property used by an industrial dairy or an industrial milk processor and dairy livestock used by an industrial dairy;

(d) all manufacturing machinery, fixtures, equipment, and tools used for the production of ethanol from grain during the course of the construction of an ethanol manufacturing facility and for 10 years after completion of construction of the manufacturing facility;

(e) machinery and equipment used in a pulse processing facility; and

(f) machinery and equipment used in a hemp processing facility.

(2) "Hemp processing facility" means a facility and integral machinery and equipment placed into production after December 31, 2019, used principally to process hemp in accordance with a license issued by the department of agriculture under Title 80, chapter 18.

(3) "Industrial dairy" means a large-scale dairy operation with 1,000 or more milking cows and includes the dairy livestock and integral machinery and equipment that the dairy uses to produce milk and milk products solely for export from the state, either directly by the dairy or after the milk or milk product has been further processed by an industrial milk processor. After export, any unprocessed milk must be further processed into other dairy products.

(4) "Industrial milk processor" means a facility and integral machinery used solely to process milk into milk products for export from the state.

(5) "Malting barley facility" means a facility and integral machinery and equipment used principally to malt malting barley and includes machinery and equipment to mix, blend, transport, transfer, or process the barley and malt at the facility.

(6) "Oilseed" means camelina, canola, flax, mustard, rapeseed, safflower, sunflower, and soybean.

(7) "Oilseed processing facility" means a facility that extracts oil from oilseeds, refines the crude oil to produce edible oil, formulates and packages the edible oil into food products, or engages in any one or more of these processes.

(8) "Pulse crops" means dry peas, lentils, chickpeas, and fava beans.

(9) "Pulse processing facility" means a facility and integral machinery and equipment placed into service after December 31, 2017, and used principally to process pulse crops. The term includes machinery and equipment used to mix, split, transport within the facility, transfer, extract protein from, dry, or handle any pulse crop. (Subsections (1)(e), (8), and (9) terminate December 31, 2027--sec. 3, Ch. 383, L. 2017; subsections (1)(f) and (2) terminate December 31, 2029--sec. 3, Ch. 290, L. 2019.)
Mont. Code Ann. § 15-68-520 — MT Code / Title 15 / Chapter 68 / Part 5 / Section 15-68-520
15-68-520 Limitations
Status: in_force

15-68-520 . Limitations. (1) Except in the case of a person that purposely or knowingly, as those terms are defined in 45-2-101 , files a false or fraudulent return violating the provisions of this chapter, a deficiency may not be assessed or collected with respect to a quarter for which a return is filed unless the notice of additional tax proposed to be assessed is mailed to or personally served upon the taxpayer within 5 years from the date that the return was filed. For purposes of this section, a return filed before the last day prescribed for filing is considered to be filed on the last day.

(2) If, before the expiration of the 5-year period prescribed in subsection (1) for assessment of the tax, the taxpayer consents in writing to an assessment after expiration of the 5-year period, a deficiency may be assessed at any time prior to the expiration of the period to which consent was given.
Mont. Code Ann. § 15-24-305 — MT Code / Title 15 / Chapter 24 / Part 3 / Section 15-24-305
15-24-305 Taxation of motion picture and television commercial property
Status: in_force

15-24-305 . Taxation of motion picture and television commercial property. Except as provided in 61-3-520 , property used exclusively for filming motion pictures or television commercials and that remains in the state for a period exceeding 180 consecutive days in a calendar year is subject to assessment and taxation as all other property subject to property taxation.
Mont. Code Ann. § 15-23-701 — MT Code / Title 15 / Chapter 23 / Part 7 / Section 15-23-701
15-23-701 Reporting gross yield from coal
Status: in_force

15-23-701 . Reporting gross yield from coal. Each person engaged in mining coal must, on or before March 31 each year, file with the department of revenue a statement of the gross yield from each coal mine owned or worked by the person in the preceding calendar year and the value of the coal. The statement must be in the form prescribed by the department, which may be coordinated with the form used under 15-35-104 and must be verified by an officer of the firm. The statement must include:

(1) the name and address of the owner or lessee or operator of the mine;

(2) the location of the mine;

(3) the tons of coal extracted, treated, and sold from the mine during the tax period;

(4) the gross yield or value in dollars and cents derived from the contract sales price as defined in 15-35-102 .
Mont. Code Ann. § 15-23-116 — MT Code / Title 15 / Chapter 23 / Part 1 / Section 15-23-116
15-23-116 Statute of limitations
Status: in_force

15-23-116 . 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) Except as provided in subsection (3), a refund or credit may not be allowed or paid unless the taxpayer has paid the tax under protest as provided by 15-1-402 .

(3) If the department determines that the taxpayer has made an overpayment, the department shall refund or credit the overpayment if the overpayment was discovered within 5 years from the last day prescribed for filing the return.

(4) 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. § 15-31-405 — MT Code / Title 15 / Chapter 31 / Part 4 / Section 15-31-405
15-31-405 Information return -- period for assessment of tax
Status: in_force

15-31-405 . Information return -- period for assessment of tax. When a corporation formerly subject to tax under part 1 of this chapter becomes subject to tax under this part, it shall file an information return for the income year in which the change occurs. The tax for the year in which the change occurs will be assessed under parts 1, 3, and 5 and not under this part. For years subsequent to the year in which the change occurs, the tax will be assessed under this part.
Mont. Code Ann. § 15-30-2523 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2523
15-30-2523 Determination of employer status
Status: in_force

15-30-2523 . Determination of employer status. A final determination by either the department of labor and industry or the workers' compensation court that an employer-employee relationship existed between the taxpayer and certain individuals subjecting the taxpayer to the requirements of this chapter is not subject to any further administrative or judicial challenge in any proceeding before or with the department of revenue concerning a determination of the proper amount of state income tax withholding.
Mont. Code Ann. § 15-70-702 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-702
15-70-702 Alternative fuel dealer's license
Status: in_force

15-70-702 . Alternative fuel dealer's license. A person may not act as an alternative fuel dealer in this state unless the person holds a valid alternative fuel dealer's license issued by the department.
Mont. Code Ann. § 15-6-134 — MT Code / Title 15 / Chapter 6 / Part 1 / Section 15-6-134
15-6-134 Class four property -- description -- taxable percentage -- definitions
Status: in_force

15-6-134 . Class four property -- description -- taxable percentage -- definitions. (1) Class four property includes:

(a) all land, except that specifically included in another class;

(b) (i) all improvements, including single-family residences, trailers, manufactured homes, or mobile homes used as a residence, except those specifically included in another class;

(ii) appurtenant improvements to the residences, including the parcels of land upon which the residences are located and any leasehold improvements;

(iii) vacant residential lots; and

(iv) rental multifamily dwelling units.

(c) all improvements on land that is eligible for valuation, assessment, and taxation as agricultural land under 15-7-202 ;

(d) 1 acre of real property beneath residential improvements on land described in 15-6-133 (1)(c) and 1 acre of real property beneath an improvement used as a residence on land eligible for valuation, assessment, and taxation as forest land under 15-6-143 . The 1 acre must be valued at market value.

(e) real property beneath commercial improvements and as much of the surrounding land that is reasonably required to support the commercial improvements on land described in 15-6-133 (1)(c) and real property beneath commercial improvements and as much of the surrounding land that is reasonably required to support the commercial improvements on land eligible for valuation, assessment, and taxation as forest land under 15-6-143 . The land must be valued at market value.

(f) all commercial and industrial property, as defined in 15-1-101 , and including:

(i) all commercial and industrial property that is used or owned by an individual, a business, a trade, a corporation, a limited liability company, or a partnership and that is used primarily for the production of income;

(ii) all golf courses, including land and improvements actually and necessarily used for that purpose, that consist of at least nine holes and not less than 700 lineal yards;

(iii) commercial buildings and parcels of land upon which the buildings are situated;

(iv) shooting ranges that are not exempt from property taxes under 15-6-201 and are operated by an entity that is a nonprofit corporation exempt from taxation under 26 U.S.C. 501(c)(3) or 501(c)(4) of the Internal Revenue Code, 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

(v) vacant commercial lots.

(2) If a property includes both residential and commercial uses, the property is classified and appraised as follows:

(a) the land use with the highest percentage of total value is the use that is assigned to the property; and

(b) the improvements are apportioned according to the use of the improvements.

(3) Subject to 15-24-1402 , 15-24-1501 , and 15-24-1502 , class four property is taxed as follows:

(a) Except as provided in subsections (3)(b) and (3)(c), class four residential property described in subsections (1)(a) through (1)(d) of this section is taxed at 1.9% of market value.

(b) (i) The tax rate for class four residential property described in subsections (1)(a), (1)(b)(i), (1)(b)(ii), and (1)(d) of this section that qualifies for the homestead reduced tax rate provided for in 15-6-405 or the rental property reduced tax rate provided for in 15-6-411 is:

(A) 0.76% for the market value that is less than or equal to the median residential value;

(B) 0.9% for the market value that is greater than the median residential value and less than 2 times the median residential value;

(C) 1.1% for the market value that is 2 times the median residential value or greater and less than 4 times the median residential value; and

(D) 1.9% for the market value that is 4 times the median residential value or greater.

(ii) The tax rate for a rental multifamily dwelling unit described in subsection (1)(b)(iv) that qualifies for the rental property reduced tax rate is 1.1%.

(c) The tax rate for property described in subsection (1)(c) that does not qualify for the homestead reduced tax rate or the rental property reduced tax rate is 1.35%.

(d) The tax rate for commercial and industrial property described in subsections (1)(e) and (1)(f), except property described in subsections (1)(f)(ii) [and (1)(f)(iv)], is:

(i) for the market value less than 6 times the median commercial and industrial value, 1.5%; and

(ii) for the market value 6 times the median commercial and industrial value or greater, 1.9%.

(e) Property described in subsections (1)(f)(ii) and (1)(f)(iv) is taxed at one-half the tax rate established in subsection (3)(d).

(4) The department shall calculate the median residential value and median commercial and industrial value every 2 years as part of the periodic reappraisal provided for in 15-7-111 .

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

(a) "Median commercial and industrial value" means the median value of class four commercial and industrial property located in the state of Montana rounded to the nearest thousand dollars.

(b) "Median residential value" means the median value of a single-family residence located in the state of Montana rounded to the nearest thousand dollars.

(c) (i) "Shooting range" means buildings, improvements, and appurtenant land of up to 150 acres that is reasonably necessary to provide a safe and suitable place for people to discharge firearms.

(ii) The term does not include a residence, the 1 acre beneath a residence, improvements or land used for a commercial business, or any improvements that are not integral to providing a safe and suitable place for people to discharge firearms.
Mont. Code Ann. § 15-30-2545 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2545
15-30-2545 Withheld taxes held in trust for state
Status: in_force

15-30-2545 . Withheld taxes held in trust for state. Each remitter that deducts and withholds the amounts under the provisions of 15-30-2536 through 15-30-2547 shall hold the amounts in trust for the state.
Mont. Code Ann. § 15-30-2329 — MT Code / Title 15 / Chapter 30 / Part 23 / Section 15-30-2329
15-30-2329 Beneficiaries of estates -- credit for contribution to qualified endowment
Status: in_force

15-30-2329 . Beneficiaries of estates -- credit for contribution to qualified endowment. A contribution to a qualified endowment, as defined in 15-30-2327 , by an estate qualifies for the credit provided in 15-30-2328 if the contribution is a planned gift or in 15-31-161 if the contribution is an outright gift to a qualified endowment. Any credit not used by the estate may be attributed to each beneficiary of the estate in the same proportion used to report the beneficiary's income from the estate for Montana income tax purposes. The maximum amount of credit that a beneficiary may claim is $15,000, and the credit must be claimed in the year in which the contribution is made. The credit may not be carried forward or carried back.
Mont. Code Ann. § 15-30-2651 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2651
15-30-2651 Certified copies of tax returns to taxpayer -- fee
Status: in_force

15-30-2651 . Certified copies of tax returns to taxpayer -- fee. (1) Certified copies of returns filed for income tax under 15-30-2604 may be furnished by the department to the taxpayer or the taxpayer's authorized representative upon payment of 50 cents for each page.

(2) All money collected under this section must be required to reimburse the department for costs involved in the preparation of the copies. All money collected must be deposited in the general fund.

(3) The provisions of this section apply to all returns on file and all returns to be filed.
Mont. Code Ann. § 15-31-521 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-521
15-31-521 Closing agreements
Status: in_force

15-31-521 . Closing agreements. (1) The director of revenue or any person authorized in writing by the director is authorized to enter into an agreement with any taxpayer relating to the liability of the taxpayer in respect to the tax imposed by this chapter for any taxable period.

(2) Any agreement 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.
Mont. Code Ann. § 15-24-304 — MT Code / Title 15 / Chapter 24 / Part 3 / Section 15-24-304
15-24-304 Prorated fee in lieu of tax -- aircraft
Status: in_force

15-24-304 . Prorated fee in lieu of tax -- aircraft. (1) A person who acquires an aircraft required to be registered under subsections (2) through (6) of 67-3-201 after March 1 in any year shall register the aircraft within 30 days of acquiring it.

(2) The fee in lieu of tax must be prorated for aircraft registered for a period less than 1 year in the same manner as personal property taxes are prorated in 15-24-303 .

(3) A person failing to register an aircraft within 30 days following acquisition of the aircraft or bringing the aircraft into the state for commercial purposes is subject to the penalty provided in 67-3-202 .

(4) A person owning a migratory aircraft shall register as prescribed in 67-3-201 (5) and pay the fee in lieu of tax.
Mont. Code Ann. § 15-24-1601 — MT Code / Title 15 / Chapter 24 / Part 16 / Section 15-24-1601
15-24-1601 Purpose
Status: in_force

15-24-1601 . Purpose. The purpose of this part is to provide legislation and guidance for the administration of a property tax abatement program for the restoration, rehabilitation, expansion, and new construction of certified residential and commercial properties located within national register historic districts and properties listed in the National Register of Historic Places. The abatement does not apply to the tax on personal property.
Mont. Code Ann. § 15-7-210 — MT Code / Title 15 / Chapter 7 / Part 2 / Section 15-7-210
15-7-210 Tax on change of use of part of tract
Status: in_force

15-7-210 . Tax on change of use of part of tract. Separation or split-off of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other actions of the owner of such land, for a use other than agricultural shall subject the land so separated to reclassification by the department but shall not impair the right of the remaining land to continuance of valuation, assessment, and taxation hereunder, provided it meets the minimum requirements of this part.
Mont. Code Ann. § 15-18-112 — MT Code / Title 15 / Chapter 18 / Part 1 / Section 15-18-112
15-18-112 Redemption from property tax lien -- lien on interest in property for taxes paid
Status: in_force

15-18-112 . Redemption from property tax lien -- lien on interest in property for taxes paid. (1) (a) Except as provided in subsections (1)(b) and (4), in all cases in which a property tax lien has been assigned, the assignee may pay the subsequent taxes assessed against the property, once delinquent, on or after June 1 and prior to July 31 if the taxes have not been paid by the property owner.

(b) If the property qualifies for the property tax assistance program provided for in 15-6-305 and the taxes have not been paid by the property owner, the subsequent taxes may be paid after the time period provided for in 15-16-102 (4)(b) and prior to July 31.

(2) Upon redemption of the property tax lien, the redemptioner shall pay, in addition to the amount of the property tax lien, including penalties, interest, and costs, the subsequent taxes assessed, with interest and penalty at the rate established for delinquent taxes in 15-16-102 .

(3) An owner of less than all of the interest or a lienholder with an interest in real property who redeems a property tax lien on the property has a lien for the taxes paid on the interests of the property that are not owned by the redemptioner.

(4) The property tax lien may also be redeemed for a particular tax year as provided in 15-16-102 (5) if:

(a) the property tax lien for the year in which the partial payment is made is owned by the county; and

(b) the tax deed has not been issued pursuant to 15-18-211 or 15-18-220 .
Mont. Code Ann. § 15-32-603 — MT Code / Title 15 / Chapter 32 / Part 6 / Section 15-32-603
15-32-603 Credit for investment in property used to collect or process reclaimable material or to manufacture a product from reclaimed material
Status: in_force

15-32-603 . Credit for investment in property used to collect or process reclaimable material or to manufacture a product from reclaimed material. (1) The following requirements must be met to be entitled to a tax credit for investment in property to collect or process reclaimable material or to manufacture a product from reclaimed material:

(a) The investment must be for depreciable property used primarily to collect or process reclaimable material or to manufacture a product from reclaimed material.

(b) (i) The taxpayer claiming a credit must be a person who, as an owner, including a contract purchaser or lessee, or who pursuant to an agreement owns, leases, or has a beneficial interest in a business that collects or processes reclaimable material or that manufactures a product from reclaimed material. For the purposes of this section, a business qualifies as a business that collects reclaimable material if it gathers reclaimable material for later sale or processing for another business that has as its primary business function the collection or processing of reclaimable material or the manufacture of a product from reclaimed material. The collection of reclaimable material may be a minor or nonprofit part of a business otherwise engaged in a retail trade or other business activity.

(ii) The taxpayer may but need not operate or conduct a business that collects or processes reclaimable material or manufactures a product from reclaimed material. If more than one person has an interest in a business with qualifying property, they may allocate all or any part of the investment cost among themselves and their successors or assigns.

(c) The business must be owned or leased during the tax year by the taxpayer claiming the credit, except as otherwise provided in subsection (1)(b), and must have been collecting or processing reclaimable material or manufacturing a product from reclaimed material during the tax year for which the credit is claimed.

(d) The reclaimed material collected, processed, or used to manufacture a product may not be an industrial waste generated by the person claiming the tax credit unless:

(i) the person generating the waste historically has disposed of the waste onsite or in a licensed landfill; and

(ii) standard industrial practice has not generally included the reuse of the waste in the manufacturing process.

(2) The credit provided by this section is not in lieu of any depreciation or amortization deduction for the investment or other tax incentive to which the taxpayer otherwise may be entitled under Title 15.

(3) A tax credit otherwise allowable under this section that is not used by the taxpayer in the taxable year may not be carried forward to offset a taxpayer's tax liability for any succeeding tax year.

(4) The taxpayer's adjusted basis for determining gain or loss may not be further decreased by any tax credits allowed under this section.

(5) If the taxpayer is a shareholder of an electing small business corporation, the credit must be computed using the shareholder's pro rata share of the corporation's cost of investing in equipment necessary to collect or process reclaimable material or to manufacture a product from reclaimed material. In all other respects, the allowance and effect of the tax credit apply to the corporation as otherwise provided by law.
Mont. Code Ann. § 15-72-106 — MT Code / Title 15 / Chapter 72 / Part 1 / Section 15-72-106
15-72-106 Collection of wholesale energy transaction tax -- disposition of revenue
Status: in_force

15-72-106 . Collection of wholesale energy transaction tax -- disposition of revenue. (1) A transmission services provider shall collect the tax imposed under 15-72-104 from the taxpayer and pay the tax collected to the department. If the transmission services provider collects a tax in excess of the tax imposed by 15-72-104 , both the tax and the excess must be remitted to the department.

(2) A self-assessing distribution services provider is subject to the provisions of this part.

(3) The wholesale energy transaction tax collected under this part must, in accordance with the provisions of 17-2-124 , be deposited in the general fund.
Mont. Code Ann. § 15-31-158 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-158
15-31-158 Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program
Status: in_force

15-31-158 . (Temporary) Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program. There is a credit against tax liability under this chapter for a donation made to the educational improvement account as provided in 15-30-3110 . (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)
Mont. Code Ann. § 15-17-911 — MT Code / Title 15 / Chapter 17 / Part 9 / Section 15-17-911
15-17-911 Sale of personal property for delinquent taxes -- fee -- disposition of proceeds -- unsold property
Status: in_force

15-17-911 . Sale of personal property for delinquent taxes -- fee -- disposition of proceeds -- unsold property. (1) The tax on personal property may be collected and payment enforced by the seizure and sale of any personal property in the possession of the person assessed. Seizure and sale are authorized at any time after the date the taxes become delinquent or by the institution of a civil action for its collection in any court of competent jurisdiction. A resort to one method does not bar the right to resort to any other method. Any of the methods provided may be used until the full amount of the tax is collected.

(2) The provisions of 15-16-119 and this section apply to a seizure and sale under subsection (1).

(3) (a) A sale under subsection (1) must be:

(i) conducted at public auction;

(ii) conducted under the provisions of 25-13-701 (1)(b); and

(iii) noticed as a treasurer's sale of personal property seized for taxes.

(b) The return on the levy and sale must be signed by the sheriff or deputy sheriff as ex officio deputy county treasurer.

(4) (a) The county treasurer shall charge $25 or a fee set by the county commissioners, plus the cost, as defined in 15-17-121 , of the collection of delinquent personal property taxes. The cost must be assessed against the delinquent taxpayer and is in addition to any sheriff's fees, mileage, and costs charged under subsection (4)(b).

(b) The sheriff is entitled to the fees, mileage, and costs as provided in 7-32-2141 and 7-32-2143 , which must be assessed against the delinquent taxpayer.

(5) On payment of the price bid for any property sold as provided in this section, delivery of the property, with a bill of sale, vests the title of the property in the purchaser.

(6) (a) After sale of the property, the proceeds of the sale must be used first to reimburse the county for all costs and charges incurred in seizing the property and conducting the sale. Any excess, up to the total amount of the taxes owed, must be distributed proportionally to the funds that would have received the taxes if they had been paid before becoming delinquent. Any remaining excess, up to the amount of the penalty and interest owed, must then be distributed proportionally to the fund that would have received the penalty and interest if they had been paid in full.

(b) Any money collected in excess of the delinquent tax, penalties, interest, costs, and charges must be returned to the person owning the property prior to the sale, if known. If the person does not claim the excess immediately following the sale, the treasurer shall deposit the money in the county treasury for a period of 1 year from the date of sale. If the person has not claimed the excess within 1 year from the date of sale, the county treasurer shall deposit the amount in the county general fund and the person has no claim to it.

(7) Any property seized for the purpose of liquidating a delinquency by a tax lien sale that remains unsold following a sale may be left at the place of sale at the risk of the owner.

(8) The provisions of this section do not apply to property for which delinquent property taxes have been suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17.

(9) The county commission, in its discretion, may cancel any personal property taxes, including penalty, interest, costs, and charges that remain unsatisfied after the property upon which the taxes were assessed had been seized and sold. If the taxes are cancelled, one copy of the order of cancellation must be filed with the county clerk and recorder and one copy with the county treasurer.
Mont. Code Ann. § 15-30-3405 — MT Code / Title 15 / Chapter 30 / Part 34 / Section 15-30-3405
15-30-3405 Modified reporting and payment method
Status: in_force

15-30-3405 . Modified reporting and payment method. Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of 15-30-3403 or 15-30-3404 , if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes, penalties, and interest due under the provisions of 15-30-3403 or 15-30-3404 . Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in 15-30-3403 or 15-30-3404 , as appropriate.
Mont. Code Ann. § 15-1-2306 — MT Code / Title 15 / Chapter 1 / Part 23 / Section 15-1-2306
15-1-2306 Property tax rebate -- penalty for false or fraudulent claim
Status: in_force

15-1-2306 . (Temporary) Property tax rebate -- penalty for false or fraudulent claim. (1) Except as provided in subsection (2), if the department discovers that a rebate paid to a taxpayer exceeded the amount allowed by this part, the department may, within 1 year from the date the rebate was transmitted to the taxpayer, assess the taxpayer for the difference. The assessment is subject to the uniform dispute review procedure established in 15-1-211 .

(2) A person who files a false or fraudulent claim for a property tax rebate under this part is subject to criminal prosecution under the provisions of 45-7-202 . If a false or fraudulent claim has been paid by the department, the amount paid may be recovered as any other tax owed the state, together with a penalty of 300% of the rebate claimed and interest on the amount of the rebate claimed plus penalty at the rate of 12% a year, until paid. If this rebate plus penalty becomes due and owing, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Terminates June 30, 2026--sec. 29, Ch. 767, L. 2025.)
Mont. Code Ann. § 15-70-410 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-410
15-70-410 Distributor's statement and payment -- confidentiality
Status: in_force

15-70-410 . Distributor's statement and payment -- confidentiality. (1) Each distributor shall, not later than the 25th day of each calendar month, except as provided in 15-70-113 (3), render to the department of transportation a signed statement that specifies all gasoline or special fuel distributed and received by the distributor in this state during the preceding calendar month and that contains other information the department may reasonably require in order to administer the fuel tax law. The statement must be accompanied by a payment in an amount equal to the tax imposed by 15-70-403 , less any refund credit issued under 15-70-425 and less 1% of the total tax that may be deducted by the distributor as an allowance for collection. An allowance may not be deducted from the tax on aviation fuel.

(2) A distributor engaged in or carrying on a business at more than one location in this state may include all places of business in one statement.

(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 fuel. This section does not prohibit:

(a) the delivery to a distributor or a distributor's authorized representative of a certified copy of any return or report filed in connection with the distributor's tax;

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

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

(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 any representative of either officer of the report or return of any distributor or the furnishing to the officer or authorized representative of an abstract of the report or return, but permission must be granted or information must 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. § 15-31-175 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-175
15-31-175 Grow Montana jobs -- annual job growth incentive tax credit
Status: in_force

15-31-175 . Grow Montana jobs -- annual job growth incentive tax credit. (1) There is an annual job growth incentive tax credit against the taxes otherwise due under 15-31-121 or 15-31-122 that is allowable in the amount established pursuant to 15-30-2361 when a taxpayer hires qualifying new employees as defined in 39-11-404 in the state. The credit is administered as provided in 15-30-2361 , 39-11-404 , and this section.

(2) If the credit allowed under this section is claimed by a small business corporation as defined in 15-30-3301 or a partnership, the credit must be attributed to shareholders or partners using the same proportion to report the corporation's or partnership's income or loss for Montana income tax purposes.
Mont. Code Ann. § 15-70-440 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-440
15-70-440 Unlawful use of aviation fuel
Status: in_force

15-70-440 . Unlawful use of aviation fuel. It is unlawful for any person to use aviation fuel or to sell aviation fuel for use in any motorized vehicle operated on the public roads and highways of this state. Violation of this section is a misdemeanor subject to the penalties provided in 15-70-443 .
Mont. Code Ann. § 15-7-222 — MT Code / Title 15 / Chapter 7 / Part 2 / Section 15-7-222
15-7-222 Terminated
Status: in_force

15-7-222 . Terminated. Sec. 12, Ch. 267, L. 1993.
Mont. Code Ann. § 15-38-113 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-113
15-38-113 Exemption from resource indemnity and ground water assessment tax
Status: in_force

15-38-113 . Exemption from resource indemnity and ground water assessment tax. The following persons are exempt from the resource indemnity and ground water assessment tax:

(1) a person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1;

(2) a person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3;

(3) a person who holds a permit pursuant to Title 82, chapter 4, part 4, and is subject to the fees provided for in 82-4-437 (2) and (3); or

(4) a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.
Mont. Code Ann. § 15-68-207 — MT Code / Title 15 / Chapter 68 / Part 2 / Section 15-68-207
15-68-207 Exemption -- isolated or occasional sale or lease of property
Status: in_force

15-68-207 . Exemption -- isolated or occasional sale or lease of property. The isolated or occasional sale or lease of property by a person that is not regularly engaged in or that does not claim to be engaged in the business of selling or leasing the same or a similar property is exempt from the sales tax and use tax.
Mont. Code Ann. § 15-37-106 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-106
15-37-106 Procedure in case of failure to file statements
Status: in_force

15-37-106 . Procedure in case of failure to file statements. If a person fails to file the required statement of gross yield for a reporting period on or before the date the tax becomes delinquent under 15-37-108 , the department shall, immediately after the time has expired, determine as nearly as may be possible from any returns or reports filed with any state or county officer or board under any law of this state and from any other information that the department may be able to obtain the total gross value of product of the person from the business during the reporting period for which the license tax is to be paid. The department shall file a statement showing the amount of the gross value of product and shall determine and assess the amount of the license taxes due from the person. The department shall, as soon as possible, give notice to the person in the same manner as though the statement had been filed within time. The department shall collect the license tax, along with penalty and interest as provided in 15-1-216 .
Mont. Code Ann. § 15-60-103 — MT Code / Title 15 / Chapter 60 / Part 1 / Section 15-60-103
15-60-103 Relation to other taxes and fees
Status: in_force

15-60-103 . (Temporary) Relation to other taxes and fees. The utilization fee imposed under 15-60-102 is in addition to any other taxes and fees required by law to be paid by nursing facilities. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
Mont. Code Ann. § 15-30-3102 — MT Code / Title 15 / Chapter 30 / Part 31 / Section 15-30-3102
15-30-3102 Definitions
Status: in_force

15-30-3102 . (Temporary) Definitions. As used in this part, the following definitions apply:

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

(2) "Donation" means a gift of cash.

(3) "Eligible student" means a student who is a Montana resident and who is 5 years of age or older on or before September 10 of the year of attendance and has not yet reached 19 years of age.

(4) "Innovative educational program" includes any of the following:

(a) transformational learning as defined in [ 20-7-1601 ];

(b) advanced opportunity as defined in 20-7-1503 ;

(c) any program, service, instructional methodology, or adaptive equipment used to expand opportunity for a child with a disability as defined in 20-7-401 ;

(d) any courses provided through work-based learning partnerships or for postsecondary credit or career certification;

(e) technology enhancements, including but not limited to any expenditure incurred for purposes specified in 20-9-533 ; and

(f) capital improvements and equipment necessary to support an innovative educational program.

(5) "Partnership" has the meaning provided in 15-30-2101 .

(6) "Pass-through entity" has the meaning provided in 15-30-2101 .

(7) "Qualified education provider" means an education provider that:

(a) is not a public school;

(b) (i) is accredited, has applied for accreditation, or is provisionally accredited by a state, regional, or national accreditation organization; or

(ii) is a nonaccredited provider or tutor and has informed the child's parents or legal guardian in writing at the time of enrollment that the provider is not accredited and is not seeking accreditation;

(c) is not a home school as referred to in 20-5-102 (2)(e);

(d) satisfies the health and safety requirements prescribed by law for private schools in this state; and

(e) qualifies for an exemption from compulsory enrollment under 20-5-102 (2)(e) and 20-5-109 .

(8) "Small business corporation" has the meaning provided in 15-30-3301 .

(9) "Student scholarship organization" means a charitable organization in this state that:

(a) is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3);

(b) is certified by the department in accordance with the requirements under 15-30-3103 to accept donations eligible for the tax credit under 15-30-3111 and provide scholarships to eligible students;

(c) allocates not less than 90% of its annual revenue from donations eligible for the tax credit under 15-30-3111 for scholarships to allow students to enroll with any qualified education provider; and

(d) provides educational scholarships to eligible students without limiting access to a parent's or guardian's choice of qualified education provider.

(10) "Taxpayer" has the meaning provided in 15-30-2101 . (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021, sec. 7, Ch. 558, L. 2023, sec. 12, Ch. 558, L. 2023.)
Mont. Code Ann. § 15-70-805 — MT Code / Title 15 / Chapter 70 / Part 8 / Section 15-70-805
15-70-805 Public charging station operator statements and tax payment -- rulemaking
Status: in_force

15-70-805 . Public charging station operator statements and tax payment -- rulemaking. (1) All public charging stations must be registered with the department of transportation no later than 30 days after the first day of operation.

(2) When registering the public charging station with the department of transportation, the public charging station owner shall provide the following information:

(a) name, mailing address, telephone number, and e-mail address of the owner;

(b) street address for the physical location of the public charging station;

(c) the public charging station's rated capacity in kilowatts; and

(d) additional information as required by the department.

(3) (a) The public utility shall collect the tax levied in 15-70-802 in its monthly invoice to the public charging station owner and remit the proceeds as calculated in subsection (3)(b) to the department of transportation within 30 days following the preceding calendar quarter when the tax was collected.

(b) The public utility shall remit 2.75 cents for each kilowatt hour of electricity sold to a public charging station owner to the department of transportation and is authorized to retain 0.25 cents per kilowatt hour to cover costs associated with collecting the tax.

(c) The public utility may create a new class of customers for billing at its discretion consisting solely of public charging stations.

(d) The billing rate for public charging stations must include the tax levied in 15-70-802 in addition to the public utility's approved rate or tariff.

(e) Taxes collected in accordance with this section are not subject to review or approval by the public service commission and are exempt from 69-3-305 .

(4) The department of transportation may adopt rules to implement this section.

(5) The revenue derived from 15-70-802 must be deposited in the highway restricted account provided for in 15-70-126 .
Mont. Code Ann. § 15-24-903 — MT Code / Title 15 / Chapter 24 / Part 9 / Section 15-24-903
15-24-903 Duty of owner to assist in assessment
Status: in_force

15-24-903 . Duty of owner to assist in assessment. (1) The owner of livestock, as defined in 15-24-921 , or the owner's agent shall deliver to the department by March 1 of each year an electronic or written statement, under oath, listing the number of the owner's livestock and the county or counties where the livestock were located on February 1 of the same year.

(2) As used in this section, "agent" means any person, persons, company, or corporation, including a feedlot operator or owner of grazing land, who has charge of livestock on the assessment date.
Mont. Code Ann. § 15-18-413 — MT Code / Title 15 / Chapter 18 / Part 4 / Section 15-18-413
15-18-413 Title conveyed by deed -- defects
Status: in_force

15-18-413 . Title conveyed by deed -- defects. (1) All deeds executed more than 3 years after the applicable attachment of the tax lien or pursuant to 15-18-220 convey to the grantee absolute title to the property described in the deed as of the date of issuance of the deed.

(2) The conveyance includes:

(a) all right, title, interest, estate, lien, claim, and demand of the state of Montana and of the county in and to the property; and

(b) the right, if the tax deed, tax lien attachment, or any of the tax proceedings upon which the deed may be based are attacked and held irregular or void, to recover the unpaid taxes, interest, penalties, and costs that would accrue if the tax proceedings had been regular and it was desired to redeem the property.

(3) The tax deed is free of all encumbrances except as provided in 15-18-214 (1).

(4) A tax deed is prima facie evidence of the right of possession accruing as of the date of the issuance of the tax deed.

(5) (a) Subject to 15-18-220 and subsection (5)(b) of this section, if any tax deed or deed purporting to be a tax deed is issued more than 3 years and 30 days after the date of the attachment of the tax lien pursuant to 15-18-211 , the grantee may give notice entitled "Notice of Claim of a Tax Title" as provided in 7-1-2121 . The notice must:

(i) describe all property claimed to have been acquired by a tax deed;

(ii) contain an estimate of the amount due on the property for delinquent taxes, interest, penalties, and costs;

(iii) contain a statement that for further specific information, reference must be made to the records in the office of the county treasurer;

(iv) list the name and address of record of the person in whose name the property was assessed or taxed; and

(v) contain a statement that demand is made that the true owner shall, within 30 days after the later of service or the first publication of the notice, pay to the county treasurer for use by the claimant the amount of taxes, interest, penalties, and costs as the same appear in the records of the county treasurer to redeem the property or the true owner may bring a suit to quiet the true owner's title or to set aside the tax deed.

(b) The notice described in subsection (5)(a) must be served on a taxpayer whose name and address are reasonably ascertainable.

(6) (a) Provided that the statutory requirements for a notice of intended issuance of a tax deed required by 15-18-212 have been complied with and if within the 30-day period the taxes, interest, penalties, and costs are not paid or a quiet title action is not brought, all defects in the tax proceedings and any right of redemption are considered waived. Except as provided in subsection (6)(b), after the 30-day period, the title to the property described in the notice and in the tax deed is valid and binding, irrespective of any irregularities, defects, or omissions in any of the provisions of the laws of Montana regarding the assessment, levying of taxes, or sale of property for taxes, whether or not the irregularities, defects, or omissions could void the proceedings.

(b) The proceedings in subsection (6)(a) are void if the taxes were not delinquent or have been paid.
Mont. Code Ann. § 15-66-209 — MT Code / Title 15 / Chapter 66 / Part 2 / Section 15-66-209
15-66-209 Warrant for distraint
Status: in_force

15-66-209 . (Temporary) Warrant for distraint. If the utilization fee is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-6-305 — MT Code / Title 15 / Chapter 6 / Part 3 / Section 15-6-305
15-6-305 Property tax assistance program -- fixed or limited income -- inflation adjustments
Status: in_force

15-6-305 . Property tax assistance program -- fixed or limited income -- inflation adjustments. (1) There is a property tax assistance program that provides graduated levels of tax assistance for the purpose of assisting citizens with limited or fixed incomes. To be eligible for the program, applicants must meet the requirements of 15-6-302 .

(2) The first $350,000 in market value of residential real property qualifying for the property tax assistance program is taxed at the rates established by 15-6-134 multiplied by a percentage figure based on the applicant's qualifying income determined from the following table:

Income Income Percentage Single Person Married Couple Multiplier Head of Household $0 - $13,590 $0 - $18,310 20% $13,591 - $18,580 $18,311 - $27,667 50% $18,581 - $27,621 $27,668 - $37,019 70%

(3) The market value in subsection (2) must be adjusted after each reappraisal cycle provided for in 15-7-111 using an inflation index based on the change in appraised value of a median value of residential real property participating in the property tax assistance program.

(4) The qualifying income levels contained in subsection (2) must be adjusted annually using the PCE inflation factor defined in 15-6-301 , rounded to the nearest whole dollar amount. If the adjustment results in a decrease in qualifying income levels from the previous year, the qualifying income levels must remain the same for that year.