Mont. Code Ann. § 15-63-202 — MT Code / Title 15 / Chapter 63 / Part 2 / Section 15-63-202
15-63-202 Tax exemption -- conditions
Status: in_force

15-63-202 . Tax exemption -- conditions. (1) Except as provided in this section, the amount of principal provided for in subsection (2) contributed prior to January 1, 2024, by an account holder to an account and all interest or other income on the principal that was contributed prior to January 1, 2024, may be excluded from Montana taxable income of the account holder and is exempt from taxation, in accordance with 15-30-2120 , as long as the principal and interest or other income is contained within the account or withdrawn only for eligible costs for the purchase of a single-family residence by a first-time home buyer. Any part of the principal or income, or both, withdrawn from an account may not be excluded under subsection (2) and this subsection if the amount is withdrawn from the account and used for a purpose other than for eligible costs for the purchase of a single-family residence.

(2) For contributions to principal that were made prior to January 1, 2024, there is no limitation on the amount of principal and interest or other income on the principal that may be retained tax-free within an account.

(3) The account holder who establishes the account, individually or jointly, is the owner of the account. An account holder may withdraw money in an account and deposit the money in another account with a different account administrator or with the same account administrator without incurring tax liability.

(4) The account holder shall use the money in the account for the eligible costs related to the purchase of a single-family residence within 10 years following the year in which the account was established. Any principal and income in the account not expended on eligible costs at the time of purchase of a single-family residence or any principal or income remaining in the account on December 31 of the last year of the 10-year period must be taxed as ordinary income.

(5) The amount of a disbursement of any assets of a first-time home buyer savings account pursuant to a filing for protection under the United States Bankruptcy Code, 11 U.S.C. 101 through 1330, by an account holder does not subject the account holder to tax liability.

(6) Within 30 days of being furnished proof of the death of the account holder, the account administrator shall distribute the principal and accumulated interest or other income in the account to the estate of the account holder or to a designated pay-on-death beneficiary as provided in 72-6-223 .
Mont. Code Ann. § 15-6-501 — MT Code / Title 15 / Chapter 6 / Part 5 / Section 15-6-501
15-6-501 Short title
Status: in_force

15-6-501 . Short title. This part may be cited as the "Senior Care Facilities and Housing Development Exemption Act".
Mont. Code Ann. § 15-1-708 — MT Code / Title 15 / Chapter 1 / Part 7 / Section 15-1-708
15-1-708 Release of lien
Status: in_force

15-1-708 . Release of lien. (1) Upon payment in full of the unpaid tax plus accumulated penalty, if any, and accumulated interest, the department shall release the lien acquired by filing the warrant for distraint.

(2) Upon partial payment or whenever the department determines that a release or partial release of the lien will facilitate the collection of the unpaid tax, penalty, and interest, the department may release or may partially release the lien acquired by filing the warrant for distraint. The department may release the lien if it determines that the lien is unenforceable.

(3) (a) After making all reasonable efforts to collect unpaid taxes, penalties, and interest on the taxes and penalties, the department may determine a debt to be uncollectible. Upon determining that a debt is uncollectible, the department may proceed as provided in 17-4-104 .

(b) Reasonable fees or costs of collection incurred by the department may be added to the amount of the debt, including added fees or costs. The debtor is liable for repayment of the amount of the debt plus fees or costs added pursuant to this subsection. All money collected must be applied to the debt, except that all fees or costs collected must be retained by the department. If less than the full amount of the debt is collected, the department shall retain only a proportionate share of the collection fees or costs.
Mont. Code Ann. § 15-24-1704 — MT Code / Title 15 / Chapter 24 / Part 17 / Section 15-24-1704
15-24-1704 Terminated
Status: in_force

15-24-1704 . Terminated. Sec. 5, Ch. 422, L. 1993.
Mont. Code Ann. § 15-16-702 — MT Code / Title 15 / Chapter 16 / Part 7 / Section 15-16-702
15-16-702 Cancellation of taxes and obligations -- filing of lists
Status: in_force

15-16-702 . Cancellation of taxes and obligations -- filing of lists. (1) Within 30 days of receiving any list prepared under 15-16-701 , the board of county commissioners shall examine the list and make any necessary corrections. After examining the list, the board shall make its order canceling all personal property taxes and contractual obligations contained in the list or lists, as corrected, that are required by this part to be canceled and, subject to subsection (2), canceling real property taxes.

(2) The board may cancel any or all delinquent real property taxes contained in the list prepared under 15-16-701 as corrected under subsection (1) of this section. If the board cancels any real property taxes under this subsection, the cancellation must be included in the order provided for in subsection (1).

(3) The order made under subsection (1) must be included in the board's minutes. The order and minutes may include only a reference for the proper identification of any list included in the order. When the order is made, the original or a copy of the list or lists, as corrected, must be filed with the records of the board. One legible copy of any list included in the order must be filed with the county clerk and recorder as a public record, and one legible copy of any list included in the order must be filed with the county treasurer as a permanent record of the treasurer's office.
Mont. Code Ann. § 15-30-3408 — MT Code / Title 15 / Chapter 30 / Part 34 / Section 15-30-3408
15-30-3408 Estimated tax payments during course of federal audit
Status: in_force

15-30-3408 . Estimated tax payments during course of federal audit. A taxpayer may make estimated payments to the department, following the process prescribed by the department, of the Montana individual income or corporate income tax expected to result from a pending internal revenue service audit, prior to the due date of the federal adjustments report, without having to file the report with the department. The estimated tax payments must be credited against any tax liability ultimately found to be due to this state and will limit the accrual of further statutory interest on that amount. If the estimated tax payments exceed the final tax liability and statutory interest ultimately determined to be due, the taxpayer is entitled to a refund or credit for the excess, provided the taxpayer files a federal adjustments report or claim for refund or credit of tax pursuant to 15-30-2609 or 15-31-509 , no later than 1 year following the final determination date.
Mont. Code Ann. § 15-32-610 — MT Code / Title 15 / Chapter 32 / Part 6 / Section 15-32-610
15-32-610 Deduction for purchase of recycled material
Status: in_force

15-32-610 . Deduction for purchase of recycled material. In addition to all other deductions from Montana taxable income allowed in computing taxable income under Title 15, chapter 30, or from gross corporate income allowed in computing net income under Title 15, chapter 31, part 1, a taxpayer may deduct an additional amount equal to 10% of the taxpayer's expenditures for the purchase of recycled material that was otherwise deductible by the taxpayer as business-related expense in Montana.
Mont. Code Ann. § 15-7-208 — MT Code / Title 15 / Chapter 7 / Part 2 / Section 15-7-208
15-7-208 Reclassification by department
Status: in_force

15-7-208 . Reclassification by department. The department may reclassify land as nonagricultural upon giving due notice to the property owner or any purchaser under contract for deed under the provisions of 15-7-102 . Upon notice of a change in classification of land from agricultural to another use, the property owner may petition the department to reclassify the land as agricultural by completing a form prescribed by the department and by producing whatever information is necessary to prove that the subject land meets the definition of agricultural land embodied in 15-7-202 .
Mont. Code Ann. § 15-8-204 — MT Code / Title 15 / Chapter 8 / Part 2 / Section 15-8-204
15-8-204 Supplemental assessment
Status: in_force

15-8-204 . Supplemental assessment. When any personal property liable to taxation is brought into a county at any time after the first Monday of August and the property has not been assessed for that year, it must be listed and assessed the same as if it had been in the county at the time of the regular assessment, and the tax must be collected, as provided in this code, at any time.
Mont. Code Ann. § 15-24-3116 — MT Code / Title 15 / Chapter 24 / Part 31 / Section 15-24-3116
15-24-3116 Rules
Status: in_force

15-24-3116 . Rules. (1) The department of revenue shall adopt rules for the implementation of this part, including the valuation of qualifying property and administration of property certified under 15-24-3112 or classified under 15-6-157 or 15-6-158 .

(2) The department of environmental quality shall adopt rules necessary for certification, compliance, and revocation of certificates, as provided in 15-24-3112 , and for classification as class fourteen property, as provided in 15-6-157 , or class fifteen property, as provided in 15-6-158 . The rules may include specifying procedures, including timeframes for certification application, and definitions necessary to identify property for certification and compliance. The percentage of the carbon dioxide produced by a facility that is to be sequestered or offset must be based on technology that is practically obtainable as determined by the department.
Mont. Code Ann. § 15-35-112 — MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-112
15-35-112 Deficiency assessment -- review -- penalty and interest
Status: in_force

15-35-112 . 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. § 15-24-2002 — MT Code / Title 15 / Chapter 24 / Part 20 / Section 15-24-2002
15-24-2002 Building and land tax exemption -- procedure -- termination
Status: in_force

15-24-2002 . Building and land tax exemption -- procedure -- termination. (1) A building and land owned by a local economic development organization that the local economic development organization intends to sell or lease to a profit-oriented, employment-stimulating business are eligible for an exemption from property taxes as provided in this section.

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

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

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

(c) owns or will own the building and land.

(3) (a) The governing body shall:

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

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

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

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

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

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

(7) Property taxes abated from the reduction in property taxes allowed by this section are subject to recapture by the local governing body if the ownership or use of the property does not meet the requirements of this section or the resolution required by subsection (2). The recapture is equal to the amount of taxes avoided, plus interest and penalties for nonpayment of property taxes provided in 15-16-102 , during any period in which an abatement under the provisions of this section was in effect. The amount recaptured, including penalty and interest, must be distributed by the treasurer to funds and accounts subject to the abatement in the same ratio as the property tax was abated. A recapture of taxes abated by this section is not allowed with regard to property ceasing to qualify for the abatement by reason of an involuntary conversion. The recapture of abated taxes may be canceled, in whole or in part, if the local governing body determines that the taxpayer's failure to meet the requirements is a result of circumstances beyond the control of the taxpayer.
Mont. Code Ann. § 15-67-204 — MT Code / Title 15 / Chapter 67 / Part 2 / Section 15-67-204
15-67-204 Penalty and interest for delinquent fee
Status: in_force

15-67-204 . (Temporary) Penalty and interest for delinquent fee. If the fee for any intermediate care facility is not paid on or before the due date of the report as provided in 15-67-201 , penalty and interest, as provided in 15-1-216 , must be added to the fee. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-53-149 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-149
15-53-149 Warrant for distraint
Status: in_force

15-53-149 . Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any claim, lien, or demand filed after the department files the warrant for distraint.
Mont. Code Ann. § 15-66-202 — MT Code / Title 15 / Chapter 66 / Part 2 / Section 15-66-202
15-66-202 Audit -- records
Status: in_force

15-66-202 . (Temporary) Audit -- records. (1) The department may audit the records and other documents of any hospital to ensure that the proper utilization fees have been collected.

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

(3) A hospital shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of inpatient bed days in the facility and the hospital outpatient revenue subject to the utilization fees. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-70-513 — MT Code / Title 15 / Chapter 70 / Part 5 / Section 15-70-513
15-70-513 Recordkeeping requirements
Status: in_force

15-70-513 . Recordkeeping requirements. The records of each ethanol distributor and ethanol-blended gasoline dealer must be kept for a period of not more than 3 years and must include receipts, invoices, and other information that the department may require.
Mont. Code Ann. § 15-32-303 — MT Code / Title 15 / Chapter 32 / Part 3 / Section 15-32-303
15-32-303 Deduction for purchase of Montana-produced organic or inorganic fertilizer
Status: in_force

15-32-303 . Deduction for purchase of Montana-produced organic or inorganic fertilizer. In addition to all other deductions from adjusted gross individual income allowed in computing taxable income under Title 15, chapter 30, or from gross corporate income allowed in computing net income under Title 15, chapter 31, part 1, a taxpayer may deduct expenditures for organic fertilizer and inorganic fertilizer produced as a byproduct produced in Montana and used in Montana if the expenditure was not otherwise deducted in computing taxable income.
Mont. Code Ann. § 15-59-102 — MT Code / Title 15 / Chapter 59 / Part 1 / Section 15-59-102
15-59-102 License tax on producers and importers of gypsum and cement
Status: in_force

15-59-102 . License tax on producers and importers of gypsum and cement. Every person engaged in or carrying on the business in the state of producing or manufacturing cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum and any person who imports into this state any such products for sale or use must pay to the department of revenue for the use of the state a license tax for engaging in and carrying on such business in the state in an amount equal to the following sums:

(1) for each ton of cement produced or manufactured by such person or used by such person in the manufacture or production of any of the articles or products hereinabove enumerated or imported by such person into this state for sale or use, 22 cents;

(2) for each ton of gypsum produced or manufactured by such person or used by such person in the manufacture or production of any of the articles or products hereinabove named or imported by such person into this state for such sale or use, 5 cents.
Mont. Code Ann. § 15-8-701 — MT Code / Title 15 / Chapter 8 / Part 7 / Section 15-8-701
15-8-701 Property tax record -- definition -- listing property in
Status: in_force

15-8-701 . Property tax record -- definition -- listing property in. (1) Unless the context clearly indicates otherwise, the term "property tax record" means the record that is kept in each county by the department and that contains the information described in subsection (2). The term includes records referred to as an "assessment book" or "assessment roll" and, in a county in which the property tax record is kept on a computer system, the information on the system analogous to the information described in subsection (2).

(2) The department shall prepare a property tax record with appropriate headings, in which must be listed all property within the state and in which must be specified, by an appropriate heading:

(a) the name of the person to whom the property is assessed;

(b) land by description sufficient to identify it, the locality, and the improvements on the land;

(c) all taxable personal property, showing the number, kind, amount, and quality; but a failure to enumerate in detail the personal property does not invalidate the assessment;

(d) the assessed value of real estate;

(e) the assessed value of improvements on land, except that land and improvements must be separately listed when required under 15-8-111 ;

(f) the assessed value of improvements on real estate assessed to persons other than the owners of the real estate. Taxable improvements owned by a person, located upon land exempt from taxation, must, as to the manner of assessment, be assessed as other real estate. A value may not be assessed against the exempt land, and the land may not be charged with and is not responsible for the assessment made against any taxable improvements located on the land.

(g) the assessed value of all taxable personal property;

(h) the school, road, and other revenue districts in which each piece of property assessed is situated;

(i) the total assessed value of all property;

(j) the taxable value of all property;

(k) the taxes and fees assessed against the property; and

(l) the total of each type of tax, levy, and fee.
Mont. Code Ann. § 15-31-502 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-502
15-31-502 Assessment and payment of tax -- estimated tax payment -- amount of required installments
Status: in_force

15-31-502 . Assessment and payment of tax -- estimated tax payment -- amount of required installments. (1) All taxpayers shall compute the amount of tax payable under this chapter and shall remit the amount to the department of revenue on or before the 15th day of the 5th month following the close of the tax period.

(2) (a) A corporation shall make estimated tax payments if its annual estimated tax is $5,000 or more. Subject to the due date provision in 15-31-111 (2)(b), the estimated payments must be made in installments, as follows, if the $5,000 threshold is met or exceeded:

(i) For a corporation taxed on a calendar-year basis: For the following required installments the due date is:

1st April 15 2nd June 15 3rd September 15 4th December 15

(ii) For a corporation taxed on a fiscal-year basis: For the following required installments the due date is:

1st 15th day of the 4th month 2nd 15th day of the 6th month 3rd 15th day of the 9th month 4th 15th day of the 12th month

(b) Except as provided in 15-31-510 , the amount of any required installment is 25% of the required annual payment. The required annual payment is the lesser of:

(i) 80% of the tax shown on the return for the tax year or, if a return is not filed, 80% of the tax for that year; or

(ii) 100% of the tax shown on the return of the corporation for the preceding tax year if the preceding tax year was a period of 12 months and if the corporation filed a return for that year.

(3) The application of this section to tax years of less than 12 months must be in accordance with rules adopted by the department.

(4) At the election of the corporation, any installment of the estimated tax may be paid before the date prescribed for its payment.
Mont. Code Ann. § 15-70-401 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-401
15-70-401 Definitions
Status: in_force

15-70-401 . (Temporary) Definitions. As used in this part, the following definitions apply:

(1) "Agricultural use" means use of gasoline or special fuel by a person who earns income while engaging in the business of farming or ranching and who files farm or income reports for tax purposes as required by the United States internal revenue service.

(2) "Aviation fuel" means gasoline or any other liquid fuel by whatever name the liquid fuel may be known or sold, compounded for use in and sold for use in aircraft, including but not limited to any and all gasoline or liquid fuel meeting or exceeding the minimum specifications prescribed by the United States for use by its military forces in aircraft.

(3) (a) "Biodiesel" means a fuel produced from monoalkyl esters of long-chain fatty acids derived from vegetable oils, renewable lipids, animal fats, or any combination of those ingredients. The fuel must meet the requirements of ASTM D6751, also known as the Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels, as adopted by the American society for testing and materials.

(b) Biodiesel is also known as "B-100".

(4) "Bulk delivery" means placing gasoline or special fuel not intended for resale in storage or containers. The term does not mean gasoline or special fuel delivered into the supply tank of a motor vehicle.

(5) "Cardtrol" or "keylock" means a unique device intended to allow access to a fuel dealer's unattended pump or dispensing unit for the purpose of delivery of gasoline or special fuel to an authorized user of the unique device.

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

(7) (a) "Distributed" means the withdrawal of gasoline or special fuel from a refinery or terminal storage, other than by pipeline, by a licensed distributor for sale or use in this state, including:

(i) gasoline or special fuel refined, produced, manufactured, or compounded in this state and placed in storage tanks in this state;

(ii) gasoline or special fuel transferred from a refinery or pipeline terminal in this state and placed in tanks at the refinery or terminal; or

(iii) gasoline or special fuel imported into this state and placed in storage at a refinery or pipeline terminal.

(b) Gasoline or special fuel imported into this state, other than gasoline or special fuel placed in storage at a refinery or pipeline terminal, is considered to be distributed after it has arrived in and is brought to rest in this state.

(8) (a) "Distributor" means:

(i) a person who engages in the business in this state of producing, refining, manufacturing, or compounding gasoline or special fuel for sale, use, or distribution;

(ii) an importer who imports gasoline or special fuel for sale, use, or distribution;

(iii) a person who engages in the wholesale distribution of gasoline or special fuel in this state and chooses to become licensed to assume the Montana state gasoline tax or special fuel tax liability;

(iv) an exporter;

(v) a dealer licensed as of January 1, 1969, except a dealer at an established airport; or

(vi) a person in Montana who blends ethanol with gasoline.

(b) The term does not include a special biodiesel fuel producer who produces biodiesel from waste vegetable oil feedstock in this state for the operation of motor vehicles owned or controlled by the person on the public roads and highways of the state.

(9) "Ethanol" means nominally anhydrous ethyl alcohol that has been denatured as specified in 27 CFR, parts 20 and 21, and that meets the standards for ethanol adopted pursuant to 82-15-103 .

(10) "Ethanol-blended gasoline" means gasoline blended with ethanol. The percentage of ethanol in the blend is identified by the letter "E" followed by the percentage number. A blend that is 10% denatured ethanol and 90% gasoline would be reflected as E-10. A blend that is 85% denatured ethanol and 15% gasoline would be reflected as E-85.

(11) "Export" means to transport out of Montana, by any means other than in the fuel supply tank of a motor vehicle, gasoline or special fuel received from a refinery or pipeline terminal within Montana.

(12) "Exporter" means a person who transports, other than in the fuel supply tank of a motor vehicle, gasoline or special fuel received from a refinery or pipeline terminal in Montana to a destination outside Montana for sale, use, or consumption outside Montana.

(13) (a) "Gasoline" includes:

(i) all petroleum products commonly or commercially known or sold as gasolines, including casinghead gasoline, natural gasoline, aviation fuel, and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating internal combustion engines; and

(ii) any other type of additive when the additive is mixed or blended into gasoline, regardless of the additive's classifications or uses.

(b) "Gasoline" does not include special fuels as defined in this section.

(14) "Import" means to first receive gasoline or special fuel into possession or custody after its arrival and coming to rest at a destination within the state or to first receive any gasoline or special fuel shipped or transported into this state from a point of origin outside this state other than in the fuel supply tank of a motor vehicle.

(15) "Importer" means a person who transports or arranges for the transportation of gasoline or special fuel into Montana for sale, use, or distribution.

(16) "Improperly imported fuel" means gasoline or special fuel that is:

(a) consigned to a Montana destination and imported into the state without the distributor first having obtained a Montana distributor license as required in 15-70-402 ; or

(b) delivered, possessed, sold, or transferred in the state in any manner not authorized under Title 15, chapter 70.

(17) "Motor vehicle" means all vehicles that are operated on the public roads and highways of this state and that are operated in whole or in part by the combustion of gasoline or special fuel.

(18) "Person" includes any person, firm, association, joint-stock company, syndicate, partnership, or corporation. Whenever the term is used in any clause prescribing and imposing a fine or imprisonment, or both, as applied to a firm, association, syndicate, or partnership, it includes the partners or members and, as applied to joint-stock companies and corporations, the officers.

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

(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.

(20) "Special biodiesel fuel producer" means a person who produces less than 2,500 gallons annually of biodiesel fuel from waste vegetable oil feedstock for the operation of motor vehicles owned or controlled by the person on the public roads and highways of the state.

(21) "Special fuel" means those combustible gases and liquids commonly referred to as diesel fuel or any other volatile liquid of less than 46 degrees A.P.I. (American petroleum institute) gravity test, except liquid petroleum gas, when actually sold for use in motor vehicles operating on the public roads and highways of this state. The term "special fuel" includes biodiesel and additives of all types when the additive is mixed or blended into special fuel, regardless of the additive's classifications or uses.

(22) (a) "Special fuel user" means a person who consumes special fuel for the operation of motor vehicles owned or controlled by the person on the public roads and highways of this state.

(b) The term does not include:

(i) the U.S. government, a state, a county, an incorporated city or town, or a school district of this state; or

(ii) a special biodiesel fuel producer who produces biodiesel from waste vegetable oil feedstock for the operation of motor vehicles owned or controlled by the person on the public roads and highways of this state.

(23) "Use" means the operation of a motor vehicle on the public roads and highways of this state or of any political subdivision of this state.

(24) "Waste vegetable oil" means used cooking oil gathered from restaurants or commercial food processors.
Mont. Code Ann. § 15-23-517 — MT Code / Title 15 / Chapter 23 / Part 5 / Section 15-23-517
15-23-517 Net proceeds for limestone -- statement -- value
Status: in_force

15-23-517 . Net proceeds for limestone -- statement -- value. (1) A statement of gross yield and value, required in 15-23-502 , that is filed by a producer of limestone extracted for the production of quicklime must contain the following:

(a) the name and address of the owner, lessee, or operator of the mine, together with the name and address of any person owning or claiming a royalty interest in the mineral product of the mine or the proceeds derived from the sale of the mineral product, and the amount or amounts paid or yielded as royalty to each person during the period covered by the statement;

(b) the description and location of the mine;

(c) the number of tons of limestone extracted and sold either as limestone or quicklime from the mine during the period covered by the statement;

(d) the amount and character of the limestone and the yield of the limestone from the mine, measured in tons, yielded to the person engaged in mining and to each royalty holder, if any, during the period covered by the statement; and

(e) the gross yield or value in dollars and cents.

(2) (a) For purposes of this section, the gross yield or value of limestone is determined by multiplying the number of tons of limestone reported under subsection (1)(c) by:

(i) for the tax year beginning January 1, 1993, 34 cents; and

(ii) for the taxable years beginning January 1, 1994, and thereafter, the product obtained by multiplying 34 cents by the quotient of the PCE for the first quarter of the year previous to the taxable year for which the net proceeds value is being calculated, divided by the PCE for the first quarter of the 1992 taxable year.

(b) "PCE" means the implicit price deflator for personal consumption expenditures as published quarterly in the Survey of Current Business by the bureau of economic analysis of the U.S. department of commerce.
Mont. Code Ann. § 15-72-103 — MT Code / Title 15 / Chapter 72 / Part 1 / Section 15-72-103
15-72-103 Definitions
Status: in_force

15-72-103 . Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:

(1) "Customer" or "purchaser" means a person who acquires for consideration electricity for use or consumption and not for resale.

(2) "Distribution services provider" means a person controlling or operating distribution facilities for distribution of electricity to the public. A distribution services provider includes a purchaser who takes electricity directly from a transmission line or substation and a purchaser who generates electricity for the purchaser's own use but does not include electricity generated by the purchaser for noncommercial use or for agricultural use.

(3) "Person" means an individual, estate, trust, receiver, cooperative association, corporation, limited liability company, firm, partnership, joint venture, syndicate, or other entity, including any gas or electric utility owned or operated by a county, municipality, or other political subdivision of the state.

(4) "Transmission services provider" means a person or entity controlling or operating facilities used for the transmission of electricity.
Mont. Code Ann. § 15-6-238 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-238
15-6-238 Public information on exempt property
Status: in_force

15-6-238 . Public information on exempt property. (1) The department shall maintain public information about real property that is exempt from property taxation under Title 15, chapter 6, part 2, and for which an application to the department is required.

(2) The public information must include a map of tax-exempt parcels that is organized by county and type of exemption and include the following information:

(a) the county in which the exempt real property is located;

(b) the name of the owner or entity utilizing the exemption;

(c) the mailing address of the owner or entity utilizing the exemption;

(d) the exempt real property's legal description and total exempt area, including the square footage or acreage of the parcel and the square footage of any buildings;

(e) the property address of the exempt real property;

(f) the type of exemption; and

(g) any additional information considered relevant by the department.
Mont. Code Ann. § 15-23-802 — MT Code / Title 15 / Chapter 23 / Part 8 / Section 15-23-802
15-23-802 Metal mines -- ad valorem taxation -- reports and sampling
Status: in_force

15-23-802 . Metal mines -- ad valorem taxation -- reports and sampling. (1) Each person mining or extracting gold, silver, copper, lead, or other metals from any mine or mining property located within this state must, on or before March 31 each year, file with the department of revenue a statement of the gross metal yield from each mine or mining property owned or worked by such person in the preceding calendar year and the value thereof. The statement shall be in the form prescribed by the department and shall contain 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 such ore, concentrate, or other mineral products or deposits have been shipped or sold during the period covered by the statement;

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

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

(g) any other information requested by the department.

(2) This section applies regardless of the location of any smelter, mill, or reduction works to which the ore, concentrate, or other mineral products or deposits are 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. § 15-72-111 — MT Code / Title 15 / Chapter 72 / Part 1 / Section 15-72-111
15-72-111 Examination of return -- adjustments -- delivery of notices and demands
Status: in_force

15-72-111 . Examination of return -- 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 15-72-110 constitutes the tax to be paid.

(2) If the tax due exceeds the amount of tax reported as due on the taxpayer's return, the excess must be paid to the department within 30 days after notice of the amount and demand for payment is mailed or delivered to the person making the return 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 return and has been paid, the excess must be credited or, if no tax liability exists or is likely to exist, refunded to the person making the return.

(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 return, 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. § 15-31-1004 — MT Code / Title 15 / Chapter 31 / Part 10 / Section 15-31-1004
15-31-1004 Application for state certification
Status: in_force

15-31-1004 . Application for state certification. (1) (a) A production company may not receive the tax credit provided for in 15-31-1007 unless the production has been certified by the department of commerce as provided in this section.

(b) A postproduction company may not receive the tax credit provided for in 15-31-1009 unless the postproduction company has been certified by the department of commerce. The postproduction company shall submit an application that includes the information provided for in subsection (2)(a) for the postproduction company. The application must be submitted in the year in which the postproduction plans to claim the credit and must be accompanied by a $500 application fee. For the purposes of allocating the credit pursuant to 15-31-1010 , the application must contain an estimate of the amount of credit the postproduction company will claim. A postproduction company that plans to claim the credit in more than 1 tax year must apply for the credit each year, but the application fee is only required in the first year of application. The department of commerce shall notify the applicant whether the postproduction company qualifies for the credit within 30 days of receipt of the application.

(2) An application, on a form provided by the department of commerce, must be submitted by the production company to the department of commerce before the start of principal photography. The application must be accompanied by a $500 fee and must include:

(a) the production company's name, primary business address, telephone and fax numbers, incorporation information, federal tax identification number, and the name of at least one principal company officer or manager;

(b) the address and telephone and fax numbers of the production company's Montana office;

(c) the name of the line producer, unit production manager, or production accountant;

(d) a statement that the applicant meets the definition of production company in 15-31-1003 ;

(e) the title of the production;

(f) the type of production;

(g) the proposed dates of production from preproduction to the start and completion of principal photography;

(h) a copy or synopsis of the production script;

(i) a list of production locations;

(j) a statement that the proposed production does not contain any material or performance that would be considered obscene under 45-8-201 (2);

(k) a statement that the production will include a qualified Montana promotion; and

(l) a statement that the production company plans to make a base investment of $350,000 or more or, if subsection (5) applies, that the production company plans to make a base investment of $50,000 or more.

(3) The application must be signed by the manager, agent, president, vice president, or other person authorized to represent the production company.

(4) (a) The department of commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.

(b) If the department of commerce approves the application, the department of commerce shall provide a certification number to the applicant.

(5) The department of commerce may approve on a case-by-case basis an application for a commercial, music video, production for website creation, video game, interactive entertainment, or experimental or low-budget project that plans a base investment of less than $350,000 but more than $50,000.

(6) (a) If the department of commerce determines that the production company has violated the provisions of subsection (2)(j) or (2)(k), the department of commerce may revoke the state certification of the production. If the department of commerce revokes the state certification, the department of commerce shall notify the department of revenue. The production company has the right to a hearing before the department of commerce on the revocation of the state certification as provided in Title 2, chapter 4, part 6.

(b) The department of revenue shall recapture any tax credit claimed by a production company for which the state certification has been revoked. The recapture is subject to penalties and interest as provided in 15-1-216 .

(c) If the production company transferred the tax credit, the recapture provisions of 15-31-1008 (7) apply.

(7) The department of commerce shall design and furnish the Montana screen credit needed to qualify for the additional tax credit provided for in 15-31-1007 (3)(b)(ix) and the programming promoting Montana destinations provided for in 15-31-1003 (15)(e).

(8) The application fee must be deposited in an account in the state special revenue fund. The fee is statutorily appropriated to the department of commerce, as provided in 17-7-502 , to administer the provisions of 15-31-1004 through 15-31-1012 .

(9) The department of commerce shall prescribe rules necessary to carry out the provisions of this section, including a procedure for review of the department of commerce's denial or revocation of state certification, the department's policies on the types of productions that may include the Montana screen credit, and the criteria for approving projects with a base investment of less than $350,000.
Mont. Code Ann. § 15-53-156 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-156
15-53-156 Retail telecommunications excise tax revenue
Status: in_force

15-53-156 . Retail telecommunications excise tax revenue. After retaining an allowance for refunds, retail telecommunications excise tax revenue collected by the department must, in accordance with the provisions of 17-2-124 , be deposited in the state general fund.
Mont. Code Ann. § 15-30-3702 — MT Code / Title 15 / Chapter 30 / Part 37 / Section 15-30-3702
15-30-3702 Definitions
Status: in_force

15-30-3702 . Definitions. As used in this part, the following definitions apply:

(1) (a) "Capital stock" means voting or nonvoting common or preferred stock acquired as the result of employment or service as an employee or director with a corporation.

(b) The term does not include stock rights or debt securities.

(2) (a) "Corporation" means a corporation, as defined in 15-30-2101 , including a unitary business, as described in 15-31-301 .

(b) The term includes a predecessor or successor corporation.

(c) The term does not include either a business entity or a business entity with a financial interest in another business entity that is directly or indirectly engaged in a business activity that is illegal under federal law, regardless of how the business entity is organized.

(3) "Net long-term capital gain" has the meaning provided in section 1222(7) of the Internal Revenue Code, 26 U.S.C. 1222(7).

(4) "Predecessor or successor corporation" means a corporation that was party to a reorganization that was entirely or substantially tax-free and that occurred during or after the employment of an individual claiming the rate under 15-30-3704 .
Mont. Code Ann. § 15-10-107 — MT Code / Title 15 / Chapter 10 / Part 1 / Section 15-10-107
15-10-107 Terminated
Status: in_force

15-10-107 . Terminated. Sec. 6, Ch. 408, L. 1999.
Mont. Code Ann. § 15-70-132 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-132
15-70-132 Local road and bridge account -- appropriation
Status: in_force

15-70-132 . Local road and bridge account -- appropriation. (1) There is a local road and bridge account in the state special revenue fund established in 17-2-102 . All funds received pursuant to section 4, Chapter 698, Laws of 2023, must be deposited in the account.

(2) Money deposited in the account is statutorily appropriated as provided in 17-7-502 to the department of transportation and, except as provided in subsection (3), may be used for:

(a) funding or providing the state matching source for the reconstruction and repair of:

(i) off-system bridges;

(ii) secondary highway system routes;

(iii) urban highway system routes; or

(b) providing a state matching source, at the discretion of the department, for discretionary grants for road and bridge repair or reconstruction awarded to local governments.

(3) The amount of $20 million deposited in the account must be distributed pursuant to section 2, Chapter 698, Laws of 2023, by September 1, 2023.
Mont. Code Ann. § 15-1-142 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-142
15-1-142 Terminated
Status: in_force

15-1-142 . Terminated. Sec. 9, Ch. 44, L. 2023.
Mont. Code Ann. § 15-44-103 — MT Code / Title 15 / Chapter 44 / Part 1 / Section 15-44-103
15-44-103 Legislative intent -- value of forest lands -- valuation zones
Status: in_force

15-44-103 . Legislative intent -- value of forest lands -- valuation zones. (1) In order to encourage landowners of private forest lands to retain and improve their holdings of forest lands, to promote better forest practices, and to encourage the investment of capital in reforestation, forest lands must be classified and assessed under the provisions of this section.

(2) The forest productivity value of forest land must be determined by:

(a) capitalizing the value of the mean annual net wood production at the culmination of mean annual increment plus other agriculture-related income, if any; less

(b) annualized expenses, including but not limited to the establishment, protection, maintenance, improvement, and management of the crop over the rotation period.

(3) To determine the forest productivity value of forest lands, the department shall:

(a) divide the state into appropriate forest valuation zones, with each zone designated so as to recognize the uniqueness of marketing areas, timber types, growth rates, access, operability, and other pertinent factors of that zone; and

(b) establish a uniform system of forest land classification that takes into consideration the productive capacity of the site to grow forest products and furnish other associated agricultural uses.

(4) In computing the forest land productivity valuation for each forest valuation zone, the department shall determine the productive capacity value of all forest lands in each forest valuation zone using the formula V = I/R, where:

(a) V is the per-acre forest productivity value of the forest land;

(b) I is the per-acre net income of forest lands in each valuation zone and is determined by the department using the formula I = (M x SV) + AI - C, where:

(i) I is the per-acre net income;

(ii) M is the mean annual net wood production;

(iii) SV is the stumpage value;

(iv) AI is the per-acre agriculture-related income; and

(v) C is the per-unit cost of the forest product and agricultural product produced, if any; and

(c) R is the capitalization rate determined by the department as provided in subsection (6).

(5) Net income must:

(a) be calculated for each year of a base period, which is the most recent 10-year period for which data is available prior to the date the revaluation cycle ends. Data referred to in subsection (4)(b) must be averaged.

(b) be based on the average stumpage value of timber harvested within the forest valuation zone, excluding the lowest and highest annual stumpage value in the period, and on the associated production cost data for the base period from sources considered appropriate by the department; and

(c) include agriculture-related net income for the same time period as the period used to determine average stumpage values.

(6) The capitalization rate must be calculated for each year of the base period and is the average capitalization rate determined by the department after consultation with the forest lands taxation advisory committee, plus the effective tax rate. The capitalization rate must be adopted by rule. However, the capitalization rate for each year of the base period may not be less than 8%.

(7) The effective tax rate must be calculated for each year of the base period by dividing the total estimated tax due on forest lands subject to the provisions of this section by the total forest value of those lands.

(8) For the purposes of this section, if forest service sales are used in the determination of stumpage values, the department shall take into account purchaser road credits.

(9) (a) There is a forest lands taxation advisory committee consisting of:

(i) four members with expertise in forest matters, one appointed by the majority leader of the senate, one by the minority leader of the senate, one by the majority leader of the house of representatives, and one by the minority leader of the house of representatives; and

(ii) five members appointed by the governor, two who are industrial forest landowners, two who are nonindustrial forest landowners, and one who is a county commissioner.

(b) (i) Except as otherwise provided in this subsection (9)(b), each member must be appointed to a 4-year term.

(ii) Legislative leaders shall appoint members by July 1 of the year of a regular legislative session. The initial terms must be for 2 years. If a leader appoints a member of the legislature and the legislator leaves the chamber in which the legislator served at the time of the appointment prior to the completion of the term, the leader that appointed the legislator shall appoint a successor.

(iii) The governor shall appoint members by July 1 of each year. The initial membership must consist of one member appointed for 1 year, one member appointed for 2 years, one member appointed for 3 years, and two members appointed for 4 years.

(c) The advisory committee shall:

(i) review data required by subsections (2) through (6) and (8), including data on productivity value, stumpage value, wood production, capitalization rate, net income, and agriculture-related income;

(ii) recommend to the department any adjustments to data if required by changes in government forest land programs, market conditions, or prevailing forest lands practices;

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

(iv) verify for each forest valuation zone and forest land classification and subclassification under subsection (3) that the income determined in subsection (5) reasonably approximates that which the average Montana forest landowner could have attained;

(v) recommend forest land valuation techniques to the department;

(vi) meet in Montana at least once a year; and

(vii) report biennially on committee activity, in accordance with 5-11-210 , to the revenue interim committee provided for in 5-5-227 .
Mont. Code Ann. § 15-23-523 — MT Code / Title 15 / Chapter 23 / Part 5 / Section 15-23-523
15-23-523 Dissolved corporations to make returns on net proceeds of mines and pay tax accrued
Status: in_force

15-23-523 . Dissolved corporations to make returns on net proceeds of mines and pay tax accrued. Every corporation which shall be dissolved or cease to do business in this state during any taxpaying year shall make all statements, reports, and returns required by law to be made with reference to the net proceeds of mines and pay the tax due for such period as it transacted business on or before the date of such dissolution or cessation of business. The department of revenue may grant a reasonable extension of time for filing a return upon good cause shown therefor.
Mont. Code Ann. § 15-30-2642 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2642
15-30-2642 Notice of additional assessment -- penalty and interest for deficiency
Status: in_force

15-30-2642 . Notice of additional assessment -- penalty and interest for deficiency. (1) If the department determines that the amount of tax due is greater than the amount disclosed by the 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 on any deficiency assessment must be calculated from the applicable date specified in 15-30-2604 for payment of the tax, with penalty and interest added as provided in 15-1-216 . A certificate by the department of the mailing of the notice specified in subsection (1) is prima facie evidence of the computation and levy of the deficiency in tax and of the giving of the notice.
Mont. Code Ann. § 15-23-702 — MT Code / Title 15 / Chapter 23 / Part 7 / Section 15-23-702
15-23-702 Entry of gross proceeds in property tax record
Status: in_force

15-23-702 . Entry of gross proceeds in property tax record. On or before July 1 each year, the department shall enter the valuation of the gross proceeds of coal mines in the property tax record for each county in which the mines are located.
Mont. Code Ann. § 15-31-142 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-142
15-31-142 Reports upon merger of corporations
Status: in_force

15-31-142 . Reports upon merger of corporations. If any corporation shall acquire, either directly, indirectly, or by merger or consolidation, the major portion of the actively employed assets of another corporation or of corporations doing any business in this state during any year or shall merge or consolidate another corporation, it shall within 30 days after such acquisition, merger, or consolidation file a report and include therein a statement showing its own and the consolidated entire net income of all such corporations for preceding calendar or fiscal years to the extent that all such income has not been used or included in measuring a corporation excise tax to this state. It shall, in any event, be liable for and pay all taxes that would have been due and payable by the corporation or corporations on or before the first day of January next succeeding had the corporation or corporations whose assets were acquired or which were merged or consolidated continued in business and as though there had been no interruption or change of the business thereof or discontinuance of the privilege of doing business. It shall also include in its own next annual return, in addition to its own entire net income, so much of the entire net income of corporations whose assets it acquired or which were merged or consolidated as shall not have been used or included in measuring a corporation excise tax to this state and shall be taxed upon such combined entire net income for the year to ensue.
Mont. Code Ann. § 15-27-107 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-107
15-27-107 Periods of limitation
Status: in_force

15-27-107 . (Temporary -- effective on occurrence of contingency) Periods of limitation. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the year for which a report is filed unless the notice of additional fees proposed to be assessed is mailed within 5 years from the date the report was filed. For the purposes of this section, a report filed before the last day prescribed for filing is considered filed on the last day. If, before the expiration of the period prescribed for the assessment of the fees, the ambulance provider consents in writing to an assessment after the 5-year period, the fees may be assessed at any time prior to the expiration of the period agreed on.

(2) A refund or credit may not be paid or allowed with respect to the year for which a report is filed after 5 years from the last day prescribed for filing the report or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period, the ambulance provider files a claim or the department has determined the existence of the overpayment and has approved the refund or credit. If the ambulance provider has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period for filing a claim for a refund or credit or for allowing a refund or credit if no claim is filed, is automatically extended. (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. § 15-7-401 — MT Code / Title 15 / Chapter 7 / Part 4 / Section 15-7-401
15-7-401 Purpose
Status: in_force

15-7-401 . Purpose. The legislature finds that the rapid commercial and industrial growth in many Montana cities and towns is engulfing homes. Owners of these homes are often forced to pay higher property taxes upon these homes because their property is appraised on its industrial or commercial use. The legislature intends that houses and lots in these areas of changing use shall be appraised on their value as residential property.
Mont. Code Ann. § 15-31-305 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-305
15-31-305 Apportionment of apportionable income
Status: in_force

15-31-305 . Apportionment of apportionable income. All apportionable income must be apportioned to this state as provided in Article IV, subsection (9), of 15-1-601 .
Mont. Code Ann. § 15-30-2546 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2546
15-30-2546 Violations by remitter -- penalties -- interest -- remedies -- waivers -- rulemaking
Status: in_force

15-30-2546 . Violations by remitter -- penalties -- interest -- remedies -- waivers -- rulemaking. (1) The department shall, as provided in 15-1-216 , add penalty and interest to the amount of all delinquent withholding taxes.

(2) In addition to the penalties imposed by 15-1-216 , a remitter that fails to furnish the royalty and tax statement required by 15-30-2544 is subject to a penalty of $150 for each failure, with a minimum of $1,000.

(a) If the department has not previously imposed a penalty authorized by this section on the remitter, the penalty must be waived if the royalty and tax statement is furnished within 30 days of the department's notice that the statement is delinquent.

(b) If the department has previously imposed a penalty authorized by this section on the remitter, the penalty may only be waived if the remitter:

(i) submits the royalty and tax statement within 15 calendar days of the due date of the royalty and tax statement; or

(ii) demonstrates there is reasonable cause for the failure to furnish the required royalty and tax statement.

(c) Penalties imposed by the department for failing to timely file a royalty and tax statement occurring before May 22, 2023, are not relevant when making a determination under subsections (2)(a) and (2)(b).

(d) The department is authorized to adopt rules to administer and enforce the provisions of this section.

(3) All remedies available to the state for the administration, enforcement, and collection of income taxes are available and apply to the tax required to be deducted and withheld under the provisions of 15-30-2536 through 15-30-2547 unless otherwise specifically provided for in this part.
Mont. Code Ann. § 15-30-2105 — MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2105
15-30-2105 Tax on lump-sum distributions
Status: repealed

15-30-2105 . Tax on lump-sum distributions. (1) A separate tax is imposed on that portion of a lump-sum distribution for which a deduction was allowed by section 62(a)(8) of the Internal Revenue Code (now repealed).

(2) The tax is 10% of the amount of tax determined under section 402(d) of the Internal Revenue Code that was in effect and applicable to a distribution before amendment by section 1401 of Public Law 104-188.

(3) All means available for the administration and enforcement of income taxes must be applied to the tax on lump-sum distributions.
Mont. Code Ann. § 15-6-223 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-223
15-6-223 Timber exemption
Status: in_force

15-6-223 . Timber exemption. Timber, as defined in 15-44-102 , is exempt from taxation.
Mont. Code Ann. § 15-2-305 — MT Code / Title 15 / Chapter 2 / Part 3 / Section 15-2-305
15-2-305 Jurisdiction to make interlocutory adjudication
Status: in_force

15-2-305 . Jurisdiction to make interlocutory adjudication. A district court may make an interlocutory adjudication of an issue pending before the Montana tax appeal board if that issue involves procedure, the admissibility of evidence, or a substantive question of law and does not require the determination of a question of fact. If the petition is granted, the district court shall rule on all issues presented in the petition and the response, regardless of whether a ruling on less than all of the issues is dispositive of the case. Appeals from the ruling of the court may be appealed as in other civil actions.
Mont. Code Ann. § 15-65-115 — MT Code / Title 15 / Chapter 65 / Part 1 / Section 15-65-115
15-65-115 Failure to pay or file -- penalty and interest -- review -- interest
Status: in_force

15-65-115 . Failure to pay or file -- penalty and interest -- review -- interest. (1) A seller who fails to file the report as required by 15-65-112 must be assessed a penalty as provided in 15-1-216 . The department may waive any penalty as provided in 15-1-206 .

(2) A seller who fails to make payment or fails to report and make payment as required by 15-65-112 must be assessed penalty and interest as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 .

(3) (a) If a seller fails to file the report required by 15-65-112 or if the department determines that the report understates the amount of tax due, the department may determine the amount of the tax due and assess that amount against the seller. The provisions of 15-1-211 apply to any assessment by the department. The seller may seek review of the assessment pursuant to 15-1-211 .

(b) When a deficiency is determined and the tax becomes final, the department shall mail a notice and demand for payment to the seller. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .
Mont. Code Ann. § 15-8-511 — MT Code / Title 15 / Chapter 8 / Part 5 / Section 15-8-511
15-8-511 Undivided interest in common elements of condominium project -- definition
Status: in_force

15-8-511 . Undivided interest in common elements of condominium project -- definition. (1) Each unit of a condominium project is considered a parcel of real property subject to separate assessment and taxation. Each unit owner must be assessed for the unit owner's percentage of undivided interest in elements of the condominium project, except parks, owned in common by the unit owners. The percentage of undivided interest stated in a unit declaration is the figure to be used in assessing common elements under this section.

(2) As used in this chapter, "common elements" has the meaning provided in 70-23-102 .
Mont. Code Ann. § 15-68-815 — MT Code / Title 15 / Chapter 68 / Part 8 / Section 15-68-815
15-68-815 Information -- confidentiality -- agreements with another state
Status: in_force

15-68-815 . Information -- confidentiality -- agreements with another state. (1) (a) Except as provided in subsections (2) through (4), it is unlawful for an employee of the department or any other public official or public employee to divulge or otherwise make known information that is disclosed in a report or return required to be filed under this chapter 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 and 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) 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.

(b) In order to implement the provisions of this chapter, 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 chapter, 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) 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. § 15-67-206 — MT Code / Title 15 / Chapter 67 / Part 2 / Section 15-67-206
15-67-206 Deficiency assessment -- penalty and interest -- hearing
Status: in_force

15-67-206 . (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 intermediate care facility a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the intermediate care 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 fee 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 intermediate care facility has requested it, shall grant the intermediate care 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 intermediate care facility.

(2) When a deficiency is determined and the fees become final, the department shall mail notice and demand to the intermediate care facility. Penalty and interest must be added to any deficiency assessment and accrues from the date specified in 15-67-201 for payment of the fees. A certificate by the department of the mailing of the notices specified in this section is prima facie evidence of the computation and levy of the deficiency in the fees and of the giving of the notices. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-24-1501 — MT Code / Title 15 / Chapter 24 / Part 15 / Section 15-24-1501
15-24-1501 Remodeling, reconstruction, or expansion of buildings or structures -- assessment provisions -- levy limitations
Status: in_force

15-24-1501 . Remodeling, reconstruction, or expansion of buildings or structures -- assessment provisions -- levy limitations. (1) Subject to 15-10-420 and the authority contained in subsection (5) of this section, remodeling, reconstruction, or expansion of existing buildings or structures, which increases their taxable value by at least 2 1/2% as determined by the department, may receive tax benefits during the construction period and for the following 5 years in accordance with subsections (2), (4), and (5) and the following schedule. The percentages must be applied as provided in subsections (4) and (5) and are limited to the increase in taxable value caused by remodeling, reconstruction, or expansion:

Construction period 0% First year following construction 20% Second year following construction 40% Third year following construction 60% Fourth year following construction 80% Fifth year following construction 100% Following years 100%

(2) In order for a taxpayer to receive the tax benefits described in subsection (1), the taxpayer must have applied by March 1 of the year during which the benefit is first applicable. The governing body of the affected county or, if the construction will occur within an incorporated city or town, the governing body of the incorporated city or town shall, following due notice as provided in 7-1-2121 if a county or 7-1-4127 if an incorporated city or town and a public hearing, approve by resolution for each remodeling, reconstruction, or expansion project the use of the schedule provided for in subsection (1) or a schedule adopted pursuant to subsection (5).

(3) (a) The governing body shall:

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

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

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

(4) The tax benefit described in subsection (1) applies only to the number of mills levied and assessed for high school district and elementary school district purposes and to the number of mills levied and assessed by the local governing body approving the benefit. The benefit described in subsection (1) may not apply to statewide levies.

(5) A local government may, in the resolution required by subsection (2), modify the percentages contained in subsection (1) that apply to the first year following construction through the fourth year following construction. A local government may not modify the percentages contained in subsection (1) that apply to the fifth year following construction or years following the fifth year. A local government may not modify the time limits contained in subsection (1). The modifications to the percentages in subsection (1) adopted by a local government apply uniformly to each remodeling, reconstruction, or expansion project approved by the governing body.

(6) Property taxes abated from the reduction in property taxes allowed by this section are subject to recapture by the local governing body if the ownership or use of the property does not meet the requirements of this section or the resolution required by subsection (2). The recapture is equal to the amount of taxes avoided, plus interest and penalties for nonpayment of property taxes provided in 15-16-102 , during any period in which an abatement under the provisions of this section was in effect. The amount recaptured, including penalty and interest, must be distributed by the treasurer to funds and accounts subject to the abatement in the same ratio as the property tax was abated. A recapture of taxes abated by this section is not allowed with regard to property ceasing to qualify for the abatement by reason of an involuntary conversion. The recapture of abated taxes may be canceled, in whole or in part, if the local governing body determines that the taxpayer's failure to meet the requirements is a result of circumstances beyond the control of the taxpayer.
Mont. Code Ann. § 15-17-326 — MT Code / Title 15 / Chapter 17 / Part 3 / Section 15-17-326
15-17-326 Voided tax lien -- refund -- limitation on action for royalty interest
Status: in_force

15-17-326 . Voided tax lien -- refund -- limitation on action for royalty interest. (1) If a tax lien attached under the provisions of this chapter is declared void by a court for irregularity in the assessment, levy, or assignment or if a tax lien is assigned in error, the money paid by the assignee must be refunded, with interest at the rate payable upon delinquencies, as provided in 15-16-102 , from the date of the payment, to the assignee, together with any penalty paid by the assignee.

(2) Following the payment of a refund as provided in subsection (1), the county is the possessor of the tax lien upon the property for the legal taxes on the property accruing from the date of delinquency, plus penalties and interest as provided in 15-16-102 . Any money refunded that was received, as provided in 15-17-323 , and distributed by the treasurer to the state or a city, town, or district must be charged to the state, city, town, or district, respectively, by the treasurer and deducted from the next money due the state, city, town, or district on account of taxes paid or collected. An assignment made by a city or town that by resolution or ordinance collects its own taxes instead of having the taxes collected by the county treasurer must be reimbursed in similar manner and in similar circumstances out of the city or town treasury upon order of the mayor or, when applicable, the city manager or presiding officer of the city commission. The city or town clerk or city or town treasurer, as appropriate, shall make proper charges and deductions against the respective funds of the city or town upon the next collection of taxes by the city or town.

(3) The assignee has a lien upon the property for the amount of taxes, penalties, interest, and costs paid, with the interest to be at the rate specified for delinquencies in 15-16-102 . If the assignee is in possession of the property and resides on the property, the assignee may not be ejected from the property until the assignee's lien has been liquidated.

(4) All affirmative defenses at law or equity, including but not limited to estoppel, laches, and adverse possession, may apply in a suit brought to challenge the title to a royalty interest in land claimed to have been acquired by a county by tax deed.

(5) An action against a county to recover a royalty interest in land acquired by the county by tax deed must be brought within the period prescribed in 27-2-210 .
Mont. Code Ann. § 15-62-207 — MT Code / Title 15 / Chapter 62 / Part 2 / Section 15-62-207
15-62-207 Deductions for contributions
Status: in_force

15-62-207 . Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income in accordance with 15-30-2120 . The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.
Mont. Code Ann. § 15-62-209 — MT Code / Title 15 / Chapter 62 / Part 2 / Section 15-62-209
15-62-209 Access to records
Status: in_force

15-62-209 . Access to records. Information that identifies the contributor, account owner, or designated beneficiary of a family education savings account is confidential information as defined in 2-6-1002 and is exempt from any provision of law permitting the public examination or copying of documents. The provisions of this section may not prevent the release of information about a specific designated beneficiary to a higher education institution at which the designated beneficiary is enrolled or to which the designated beneficiary has applied for admission.
Mont. Code Ann. § 15-62-205 — MT Code / Title 15 / Chapter 62 / Part 2 / Section 15-62-205
15-62-205 Scholarships and financial aid provisions -- exceptions
Status: in_force

15-62-205 . Scholarships and financial aid provisions -- exceptions. (1) Except as provided in subsection (2), a student loan program, student grant program, or other financial assistance program established or administered by the state or a financial assistance program administered by a state-supported college or university must treat the balance in an account of which the student is a designated beneficiary as if it were an asset of the parent of the designated beneficiary and not as a scholarship or grant or as an asset of the student for determining a student's or parent's income, assets, or financial need.

(2) This section does not apply if:

(a) federal law requires all or a portion of the amount in an account to be taken into account in a different manner;

(b) federal benefits could be lost if all or a portion of the amount in an account is not taken into account in a different manner; or

(c) a specific grant establishing a financial assistance program requires that all or a portion of the amount in an account be taken into account.
Mont. Code Ann. § 15-1-120 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-120
15-1-120 Policy and purpose
Status: in_force

15-1-120 . Policy and purpose. (1) The purpose of Chapter 574, Laws of 2001, is to establish a financial partnership between state and local governments.

(2) This partnership is founded on trust and is committed to protecting and promoting the financial interests of cities, towns, counties, local schools, special districts, and state government.

(3) Local governments agree to relinquish dedicated revenue in exchange for an entitlement share of the state general fund based on a formula that responds to the performance of the Montana economy.

(4) The legislature agrees to fund the entitlement share in accordance with the provisions of 15-1-121 .
Mont. Code Ann. § 15-70-426 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-426
15-70-426 Required records
Status: in_force

15-70-426 . Required records. (1) Except as provided in subsection (6), gasoline or special fuel purchased and delivered into bulk storage for use in motor vehicles on public roads and nonhighway use must be fully accounted for by detailed withdrawal records to accurately show the manner in which it was used. Gasoline or special fuel on hand, determined by actual measurement, must be deducted from a claim and must be reported as an opening inventory on the next claim.

(2) Service stations, bulk dealers, and marinas shall prepare a complete invoice identifying the type of fuel for each withdrawal of gasoline or special fuel for which a refund is to be claimed.

(3) Special storage facilities used for certain periods must be identified and explained. If gasoline or special fuel withdrawn from special storage is used entirely for off-highway purposes and is not used in licensed vehicles, no records will be required other than purchase invoices showing the delivery into special storage.

(4) When no highway use of gasoline or special fuel is deducted from the claim, the applicant shall substantiate purchases of gasoline or special fuel and miles traveled for licensed motor vehicles on request of the department of transportation.

(5) Any person who operates a licensed motor vehicle on and off the public roads for commercial purposes may claim refund of the state tax on the gasoline or special fuel used to operate the vehicle on roads or property in private ownership if the person has maintained the following records:

(a) the total number of miles traveled on and off public roads by each licensed vehicle;

(b) the total number of gallons of gasoline or special fuel used in each vehicle; and

(c) purchase invoices supporting all gasoline or special fuel handled through bulk storage.

(6) The United States government, the state of Montana, any other state, or any county, incorporated city, town, or school district of this state is not required to keep dispersal records in order to claim a refund of special fuel taxes.

(7) An exporter or any other person who transports gasoline or special fuel out of Montana for sale, use, or consumption outside Montana shall maintain detailed and current records of withdrawal, transportation, ownership, and delivery of the gasoline or special fuel to destinations outside Montana as required by the department.
Mont. Code Ann. § 15-8-111 — MT Code / Title 15 / Chapter 8 / Part 1 / Section 15-8-111
15-8-111 Appraisal -- market value standard -- exceptions
Status: in_force

15-8-111 . Appraisal -- market value standard -- exceptions. (1) All taxable property must be appraised at 100% of its market value except as otherwise provided.

(2) (a) Market value is the value at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.

(b) If the department uses the cost approach as one approximation of market value, the department shall fully consider reduction in value caused by depreciation, whether through physical depreciation, functional obsolescence, or economic obsolescence.

(c) If the department uses the income approach as one approximation of market value and sufficient, relevant information on comparable sales and construction cost exists, the department shall rely upon the two methods that provide a similar market value as the better indicators of market value.

(d) Except as provided in subsection (4), the market value of special mobile equipment and agricultural tools, implements, and machinery is the average wholesale value shown in national appraisal guides and manuals or the value before reconditioning and profit margin. The department shall prepare valuation schedules showing the average wholesale value when a national appraisal guide does not exist.

(3) (a) In valuing class four residential and commercial property described in 15-6-134 , the department shall conduct the appraisal following the appropriate uniform standards of professional appraisal practice for mass appraisal promulgated by the appraisal standards board of the appraisal foundation. In valuing the property, the department shall use information available from any source considered reliable. Comparable properties used for valuation must represent similar properties within an acceptable proximity of the property being valued. The department shall use the same valuation method to value residential properties in the same neighborhood or subdivision unless there is a compelling reason to use a different approach.

(b) When valuing residential property under the cost approach, the department shall document why the comparable sales model does not support usage of the comparable sales approach, including an analysis of whether the cost approach is used for other class four residential property in the market area.

(4) The department may not adopt a lower or different standard of value from market value in making the official assessment and appraisal of the value of property, except:

(a) the market value for agricultural implements and machinery is the average wholesale value category as provided in published national agricultural and implement valuation guides. The valuation guide must provide average wholesale values specific to the state of Montana or a region that includes the state of Montana. The department shall adopt by rule the valuation guides used as provided in this subsection (4)(a). If the average wholesale value category is unavailable, the department shall use a comparable wholesale value category.

(b) (i) for condominium property, the department shall establish the value as provided in subsection (5); and

(ii) for a townhome or townhouse, as defined in 70-23-102 , the department shall determine the value in a manner established by the department by rule; and

(c) as otherwise authorized in Titles 15 and 61.

(5) (a) Subject to subsection (5)(c), if sufficient, relevant information on comparable sales is available, the department shall use the sales comparison approach to appraise residential condominium units. Because the undivided interest in common elements is included in the sales price of the condominium units, the department is not required to separately allocate the value of the common elements to the individual units being valued.

(b) Subject to subsection (5)(c), if sufficient, relevant information on income is made available to the department, the department shall use the income approach to appraise commercial condominium units. Because the undivided interest in common elements contributes directly to the income-producing capability of the individual units, the department is not required to separately allocate the value of the common elements to the individual units being valued.

(c) If sufficient, relevant information on comparable sales is not available for residential condominium units or if sufficient, relevant information on income is not made available for commercial condominium units, the department shall value condominiums using the cost approach. When using the cost approach, the department shall value the units individually and allocate only the common area elements to the units based on the percentage of undivided interest in the condominium declaration.

(6) For purposes of taxation, assessed value is the same as appraised value.

(7) The taxable value for all property is the market value multiplied by the tax rate for each class of property.

(8) The market value of properties in 15-6-131 through 15-6-134 , 15-6-143 , and 15-6-145 is as follows:

(a) Properties in 15-6-131 , under class one, are assessed at 100% of the annual net proceeds after deducting the expenses specified and allowed by 15-23-503 or, if applicable, as provided in 15-23-515 , 15-23-516 , 15-23-517 , or 15-23-518 .

(b) Properties in 15-6-132 , under class two, are assessed at 100% of the annual gross proceeds.

(c) Properties in 15-6-133 , under class three, are assessed at 100% of the productive capacity of the lands when valued for agricultural purposes. All lands that meet the qualifications of 15-7-202 are valued as agricultural lands for tax purposes.

(d) Properties in 15-6-134 , under class four, are assessed at 100% of market value.

(e) Properties in 15-6-143 , under class ten, are assessed at 100% of the forest productivity value of the land when valued as forest land.

(f) Railroad transportation properties in 15-6-145 are assessed based on the valuation formula described in 15-23-205 .

(9) Land and the improvements on the land are separately assessed when any of the following conditions occur:

(a) ownership of the improvements is different from ownership of the land;

(b) the taxpayer makes a written request; or

(c) the land is outside an incorporated city or town.

(10) For the purpose of this section, the term "compelling reason" includes but is not limited to the following:

(a) there are no comparable sales in the neighborhood or subdivision;

(b) the comparable sales model prepared by the department shows that the subject property cannot be valued using the market sales approach; or

(c) other residential properties in the same neighborhood or subdivision are also valued using the cost approach and not the market sales approach.
Mont. Code Ann. § 15-70-125 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-125
15-70-125 Highway nonrestricted account
Status: in_force

15-70-125 . Highway nonrestricted account. There is a highway nonrestricted account in the state special revenue fund. All interest and penalties collected under this chapter, except those collected by a justice's court, must, in accordance with the provisions of 17-2-124 , be placed in the highway nonrestricted account. All interest and income earned on the account must be deposited to the credit of the account and any unexpended balance in the account must remain in the account.
Mont. Code Ann. § 15-32-103 — MT Code / Title 15 / Chapter 32 / Part 1 / Section 15-32-103
15-32-103 Deduction for energy-conserving investments
Status: in_force

15-32-103 . Deduction for energy-conserving investments. (1) In addition to all other deductions from gross corporate income allowed in computing net income under chapter 31, part 1, a taxpayer may deduct a portion of the taxpayer's expenditure for a capital investment in a building for an energy conservation purpose, in accordance with the following schedule:

If the installation or investment If the installation or investment is made is made in a residential building: in a building not used as a residence: 100% of first $1,000 expended 100% of first $2,000 expended 50% of next $1,000 expended 50% of next $2,000 expended 20% of next $1,000 expended 20% of next $2,000 expended 10% of next $1,000 expended 10% of next $2,000 expended

(2) This tax treatment is subject to approval of the department, as provided in 15-32-106 , and may not be claimed for so much of the expenditure and capital investment as is financed by a state, federal, or private grant for energy conservation.
Mont. Code Ann. § 15-10-401 — MT Code / Title 15 / Chapter 10 / Part 4 / Section 15-10-401
15-10-401 Declaration of policy
Status: in_force

15-10-401 . Declaration of policy. (1) The state of Montana's reliance on the taxation of property to support education and local government has placed an unreasonable burden on the owners of all classes of property described in Title 15, chapter 6, part 1.

(2) Except as provided in 15-10-420 , the people of the state of Montana declare that it is the policy of the state of Montana that no further property tax increases be imposed on property. In order to reduce volatility in property taxation and in order to reduce taxpayer uncertainty, it is the policy of the legislature to develop alternatives to market value for purposes of taxation.
Mont. Code Ann. § 15-53-127 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-127
15-53-127 Short title
Status: in_force

15-53-127 . Short title. This part may be cited as the "Retail Telecommunications Excise Tax Act".
Mont. Code Ann. § 15-6-311 — MT Code / Title 15 / Chapter 6 / Part 3 / Section 15-6-311
15-6-311 Disabled veteran program
Status: in_force

15-6-311 . Disabled veteran program. (1) The residential real property of a qualified veteran or a qualified veteran's spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section.

(2) Property qualifying under subsection (1) and owned by a qualified veteran is taxed at the rate provided in 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 - $45,803 $0 - $54,963 0% $45,804 - $50,384 $54,964 - $59,544 20% $50,385 - $54,963 $59,545 - $64,124 30% $54,964 - $59,554 $64,125 - $68,705 50%

(3) For a surviving spouse who owns property qualifying under subsection (4), the property is taxed at the rate established by 15-6-134 multiplied by a percentage figure based on the spouse's qualifying income determined from the following table:

Income Percentage Surviving Spouse Multiplier $0 - $38,169 0% $38,170 - $42,750 20% $42,751 - $47,330 30% $47,331 - $51,911 50%

(4) The property tax exemption under this section remains in effect as long as the qualifying income requirements are met and the property is the primary residence owned and occupied by the veteran or, if the veteran is deceased, by the veteran's spouse and the spouse:

(a) is the owner and occupant of the house;

(b) is unmarried; and

(c) has obtained from the U.S. department of veterans affairs a letter indicating that the veteran was rated 100% disabled or was paid at the 100% disabled rate by the U.S. department of veterans affairs for a service-connected disability at the time of death or that the veteran died while on active duty or as a result of a service-connected disability.

(5) The qualifying income levels contained in subsections (2) and (3) must be adjusted annually by 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.
Mont. Code Ann. § 15-1-703 — MT Code / Title 15 / Chapter 1 / Part 7 / Section 15-1-703
15-1-703 Emergency issuance of warrant
Status: in_force

15-1-703 . Emergency issuance of warrant. (1) The department may issue a warrant for distraint without waiting for the expiration of either 30-day period provided for in 15-1-702 if:

(a) the department determines that the collection of the tax is or may be jeopardized because of the delay imposed by the waiting period; or

(b) the tax involved is a tax considered to be held in trust by the taxpayer under state law.

(2) Whenever the provisions of this section are utilized, the department must notify the taxpayer that warrants have been issued.
Mont. Code Ann. § 15-18-114 — MT Code / Title 15 / Chapter 18 / Part 1 / Section 15-18-114
15-18-114 Distribution of redemption proceeds
Status: in_force

15-18-114 . Distribution of redemption proceeds. (1) When the county is in possession of a tax lien that is redeemed, the money received from the redemption, including penalties and interest but not costs, must be distributed to the credit of the various funds to which the taxes would have originally been distributed and in the same proportion as the taxes would have originally been distributed.

(2) (a) When an assignee is in possession of a tax lien that is redeemed, the county treasurer shall distribute to the person listed as the assignee on the assignment certificate provided for in 15-17-323 , and in the record kept by the county treasurer the amount the assignee paid the county for the property tax lien plus any subsequent amount paid pursuant to 15-18-112 plus interest, as specified in 15-16-102 , from the date of payment until the date of redemption. Any money remaining after distributing redemption proceeds to the assignee must be distributed pursuant to subsection (1).

(b) (i) The distribution must be made by the county treasurer to the assignee at the address listed on the assignment certificate within 30 days of redemption.

(ii) If the money distributed to the assignee is returned unopened to the county treasurer, the treasurer shall give notice as provided in 7-1-2121 stating that:

(A) the county treasurer is in possession of money belonging to the assignee for the redemption of the delinquency on the property named in the tax lien certificate;

(B) the money must be held by the county treasurer for a period of 1 year from the date of publication; and

(C) if the money is not claimed by the assignee within the 1-year period, the assignee relinquishes all claim to the money and the money must be credited to the county general fund.

(3) The notice required in subsection (2)(b)(ii) must be made at least annually, but the 1-year period described in subsection (2)(b)(ii)(B) may not begin until the date notice is given.

(4) The county treasurer shall keep an accurate account of all money paid in redemption, including a separate accounting of other delinquent taxes, interest, penalties, and costs, and when and to whom distributed.
Mont. Code Ann. § 15-6-237 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-237
15-6-237 Periodic review of exempt property -- rulemaking
Status: in_force

15-6-237 . Periodic review of exempt property -- rulemaking. (1) The department shall administer a program for the review of property that is exempt from taxation under Title 15, chapter 6, part 2, as provided in this section.

(2) The review process must provide for the review of all exempt property for which an application to the department is required at least once every 8 years.

(3) The department shall report to the revenue interim committee biennially in accordance with 5-11-210 information on exempt property reviewed during the biennium, including:

(a) the number of properties reviewed;

(b) the types of exemptions reviewed;

(c) the number of exemptions granted and denied; and

(d) the estimated market value and taxable value of exemptions granted and denied.

(4) The department may adopt rules to implement the exempt property review process provided for in this section.
Mont. Code Ann. § 15-30-2603 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2603
15-30-2603 Return of fiduciary
Status: in_force

15-30-2603 . Return of fiduciary. Every fiduciary, except receivers appointed by authority of law in possession of only part of the property of a taxpayer, shall make a return for the individual or estate or trust from whom the fiduciary acts. Fiduciaries required to make returns under this section are subject to all the provisions of this chapter that apply to taxpayers.
Mont. Code Ann. § 15-53-140 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-140
15-53-140 Credit for taxes paid on worthless account -- taxes paid if account collected
Status: in_force

15-53-140 . Credit for taxes paid on worthless account -- taxes paid if account collected. (1) The retail telecommunications excise taxes paid on an accrual basis by a telecommunications services provider filing a return under 15-53-139 on sales found to be worthless and actually deducted by the person as bad debt for federal income tax purposes may be credited on a subsequent payment of the tax.

(2) If the accounts are subsequently collected, the retail telecommunications excise tax must be paid on the amount collected.
Mont. Code Ann. § 15-30-3704 — MT Code / Title 15 / Chapter 30 / Part 37 / Section 15-30-3704
15-30-3704 Tax on qualifying net capital gains
Status: in_force

15-30-3704 . Tax on qualifying net capital gains. Subject to the conditions of 15-30-3703 , an alternative tax rate of 0% is imposed on the net long-term capital gain that is attributable to the sale or exchange of capital stock of a corporation.
Mont. Code Ann. § 15-37-212 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-212
15-37-212 Statute of limitations
Status: in_force

15-37-212 . Statute of limitations. (1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.

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

(3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.
Mont. Code Ann. § 15-16-704 — MT Code / Title 15 / Chapter 16 / Part 7 / Section 15-16-704
15-16-704 Certain unpaid taxes uncollectible -- stricken from records
Status: in_force

15-16-704 . Certain unpaid taxes uncollectible -- stricken from records. All unpaid taxes constituting a lien on real property in the state, levied and assessed against real property which have remained delinquent more than 10 years prior to July 1, 1976, whether the levy be by general or special assessment or by the state or any county, city, or political subdivision of the state, are hereby declared to be uncollectible and stricken from the respective tax records.
Mont. Code Ann. § 15-53-129 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-129
15-53-129 Definitions
Status: in_force

15-53-129 . (Temporary) Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:

(1) "Call-by-call basis" means any method of charging for telecommunications services that measures the price by individual calls.

(2) (a) "Charges for mobile telecommunications services" means any charge for, or associated with, the provision of commercial mobile radio service, as defined in 47 CFR 20.3, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service that is billed to the customer by or for the customer's home service provider regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.

(b) The term does not include one-way radio communications as included in 47 CFR 20.3, as in effect on June 1, 1999.

(3) (a) "Customer" or "purchaser" means, except as provided in subsection (3)(b), a person who acquires for consideration retail telecommunications services for use or consumption and not for resale.

(b) For purposes of mobile telecommunications services, the term means:

(i) the person or entity that contracts with the home service provider for mobile telecommunications services; or

(ii) if the end user of mobile telecommunications services is not the contracting party, the end user of the mobile telecommunications services, but only for the purpose of determining the place of primary use.

(c) The term does not include:

(i) a reseller of mobile telecommunications services; or

(ii) a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area.

(4) "Home service provider" means the facilities-based carrier or reseller that the customer contracts with for the provision of mobile telecommunications services.

(5) "Mobile telecommunications services" means commercial mobile radio service, as defined in 47 CFR 20.3, as in effect on June 1, 1999.

(6) "Place of primary use" means the street address for the premises where the customer's use of telecommunications services primarily occurs, which must be the residential street address or the primary business street address of the customer. For mobile telecommunications services, the place of primary use must be within the licensed service area of the home service provider.

(7) "Postpaid calling basis" means that telecommunications services are obtained by making a payment on a call-by-call basis, either through the use of a card or payment mechanism, such as a bank card, travel card, credit card, or debit card, or by a charge made to a telephone number that is not associated with the origination or termination of the telecommunications service.

(8) "Private communications service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which the channel or channels are connected, and includes switching capacity, extension lines, stations, and other associated services that are provided in connection with the use of the channel or channels.

(9) (a) "Reseller" means a provider who purchases mobile telecommunications services from another telecommunications services provider and then resells, uses as a component part of, or integrates the purchased services into a mobile telecommunications service.

(b) The term does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service provider's licensed service area.

(10) (a) "Retail telecommunications" means, except as provided in subsection (10)(b), the two-way transmission of voice, image, data, or other information over wire, cable, fiber optics, microwave, radio, satellite, or similar facilities that originates or terminates in this state and is charged to a customer with a Montana service address.

(b) For mobile telecommunications services, the term means the two-way transmission of voice, image, data, or other information that originates or terminates in a single state that is charged to a Montana service address.

(c) The term includes but is not limited to local exchange, long-distance, private communications, two-way paging, wireless telecommunications, and related services, regardless of whether the services are paid for on a call-by-call basis or postpaid calling basis.

(11) (a) "Sales price" means the consideration paid for the distribution, supply, furnishing, sale, transmission, or delivery of retail telecommunications services to the end-user customer.

(b) The term does not include:

(i) an amount added to the customer's bill because of a charge made pursuant to the tax imposed by this part;

(ii) charges added to a customer's bill under 10-4-201 and 53-19-311 ;

(iii) federal excise taxes or other federally imposed charges or fees collected for and remitted to a federal government entity;

(iv) a charge for a dishonored check;

(v) a finance or credit charge, penalty or charge for delayed payment, or discount for prompt payment;

(vi) a charge for construction or relocation of facilities;

(vii) charges for the installation, repair, inspection, or servicing of equipment and wiring located on customer premises;

(viii) bad debt;

(ix) a charge added by a hotel, motel, or similar facility for telecommunications services used in placing calls for guests;

(x) charges paid by inserting coins in coin-operated telecommunications devices; and

(xi) charges for telecommunications services that have been prepaid by a prepaid calling card that enables the origination of calls by using an access number or authorization code.

(12) (a) "Service address" means, except as provided in subsection (12)(b):

(i) the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of the location to which the bill for the call is sent or the location from which the payment of the bill is received;

(ii) if the location in subsection (12)(a)(i) is not known, the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or, if the system used to transport the signal is not that of the seller, in information received by the seller from its service provider; or

(iii) if the location in subsection (12)(a)(i) or (12)(a)(ii) is not known, the location of the customer's place of primary use.

(b) For mobile telecommunications services, the term means the location in Montana of the customer's place of primary use.

(13) "Serving carrier" means a facilities-based carrier providing mobile telecommunications services to a customer outside a home service provider's or reseller's licensed service area.

(14) "Telecommunications services provider" means a person providing retail telecommunications services. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)
Mont. Code Ann. § 15-70-514 — MT Code / Title 15 / Chapter 70 / Part 5 / Section 15-70-514
15-70-514 Examination of records
Status: in_force

15-70-514 . Examination of records. The department or its authorized representative may examine the books, papers, records, and equipment of any ethanol distributor or ethanol-blended gasoline dealer.
Mont. Code Ann. § 15-24-1401 — MT Code / Title 15 / Chapter 24 / Part 14 / Section 15-24-1401
15-24-1401 Definitions
Status: in_force

15-24-1401 . Definitions. The following definitions apply to 15-24-1402 unless the context requires otherwise:

(1) "Expansion" means that the industry has added or will add at least $50,000 worth of qualifying improvements or modernized processes to its property within the same jurisdiction either in the first tax year in which the benefits provided for in 15-24-1402 are to be received or in the preceding tax year.

(2) "Industry" includes but is not limited to a firm that:

(a) engages in the mechanical or chemical transformation of materials or substances into products in the manner defined as manufacturing in the North American Industry Classification System Manual prepared by the United States office of management and budget;

(b) engages in the extraction or harvesting of minerals, ore, or forestry products;

(c) engages in the processing of Montana raw materials such as minerals, ore, agricultural products, and forestry products;

(d) engages in the transportation, warehousing, or distribution of commercial products or materials if 50% or more of the industry's gross sales or receipts are earned from outside the state;

(e) earns 50% or more of its annual gross income from out-of-state sales;

(f) engages in the production of electrical energy in an amount of 1 megawatt or more by means of an alternative renewable energy source as defined in 15-6-225 ;

(g) operates a qualified data center or dedicated communications infrastructure classified under 15-6-162 ; or

(h) operates a green hydrogen facility, green hydrogen pipeline, or green hydrogen storage system as defined in 15-6-163 .

(3) "New" means that the firm is new to the jurisdiction approving the resolution provided for in 15-24-1402 (2) and has invested or will invest at least $125,000 worth of qualifying improvements or modernized processes in the jurisdiction either in the first tax year in which the benefits provided for in 15-24-1402 are to be received or in the preceding tax year.

(4) "Qualifying" means meeting all the terms, conditions, and requirements for a reduction in taxable value under 15-24-1402 and this section.
Mont. Code Ann. § 15-8-512 — MT Code / Title 15 / Chapter 8 / Part 5 / Section 15-8-512
15-8-512 Common elements serving residential or commercial development
Status: in_force

15-8-512 . Common elements serving residential or commercial development. (1) Each lot in a residential or commercial development, regardless of whether improved or unimproved, is considered a parcel of real property subject to separate assessment and taxation. The value of common elements must be allocated to each lot owner pursuant to 15-8-111 .

(2) The assessment provisions of subsection (1) are not negated by the existence or formation of a contract between the developer and lot purchasers or an agreement among lot purchasers that would attempt to obligate the developer or an association of lot owners to pay taxes on the common elements.
Mont. Code Ann. § 15-72-110 — MT Code / Title 15 / Chapter 72 / Part 1 / Section 15-72-110
15-72-110 Returns -- payment -- authority of department
Status: in_force

15-72-110 . Returns -- payment -- authority of department. (1) On or before the 30th day of the month following the end of the calendar quarter in which the tax imposed by this part is payable, a return, on a form provided by the department, and payment of the tax for the preceding calendar quarter must be filed with the department.

(2) Each person engaged in transmitting electricity in this state that is subject to the tax under this part shall file a return.

(3) (a) A person required to collect and pay to the department the tax imposed by this part shall keep records, render statements, make returns, and comply with the provisions of this part and the rules prescribed by the department. Each return or statement must include the information required by the rules of the department.

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

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

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

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

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

(v) administer oaths or affirmations.

(4) Pursuant to rules established by the department, returns may be computer-generated and electronically filed.
Mont. Code Ann. § 15-23-501 — MT Code / Title 15 / Chapter 23 / Part 5 / Section 15-23-501
15-23-501 Taxation of mines
Status: in_force

15-23-501 . Taxation of mines. (1) All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineral deposits, after purchase of the mines and mining claims from the United States, are taxed as all other land is taxed. All machinery, equipment, and other personal property used in mining or appurtenant to mines and mining claims that have a value separate and independent of the mines or mining claims and, except as provided in subsection (2), the annual net proceeds of all mines and mining claims are taxed as other personal property. Surface improvements upon or appurtenant to mines and mining claims that have a value separate and independent of the mines or mining claims are taxed as other improvements.

(2) Bentonite produced from mines and mining claims is not subject to net proceeds taxation and is taxed as provided in Title 15, chapter 39, part 1.
Mont. Code Ann. § 15-6-425 — MT Code / Title 15 / Chapter 6 / Part 4 / Section 15-6-425
15-6-425 Rulemaking authority
Status: in_force

15-6-425 . (Effective January 1, 2026) Rulemaking authority. The department shall adopt rules that are necessary to implement and administer this part.
Mont. Code Ann. § 15-35-101 — MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-101
15-35-101 Legislative findings and declarations of purpose
Status: in_force

15-35-101 . Legislative findings and declarations of purpose. (1) The legislature finds that although coal is extracted from the earth like metal minerals, there are differences between coal and metal minerals so that they should be classified in different categories for taxation purposes. The legislature finds that although coal can be used like petroleum products, there are differences between coal and petroleum so that they should be classified in different categories for taxation purposes. The legislature further finds that:

(a) coal is the only mineral that can supply energy while being easily found in abundance in Montana;

(b) coal is the only mineral that is so often marketed through sales contracts of many years' duration;

(c) coal, unlike most minerals, varies widely in composition and consequent value when marketed;

(d) coal in Montana is subject to regional and national demands for development that could affect the economy and environment of a larger portion of the state than any other mineral development has done;

(e) subbituminous coal and lignite coal in Montana have sufficiently different markets and value and therefore require different production taxes;

(f) coal produced in underground mines has higher production costs and underground producers are able to pay lesser amounts of royalty and production tax than strip-mine producers can pay;

(g) coal production in Montana has been subject to an uncoordinated array of taxes that overlap one another and yield revenue in an inconsistent and unpredictable manner; and

(h) coal used for the production of electricity near the coal mine by modern generating plants has significant statewide and nationwide economic, transportation, and environmental advantages that allow different production taxes.

(2) The legislature declares that the purposes of this chapter are to:

(a) allow the severance taxes on coal production to remain a constant percentage of the price of coal;

(b) stabilize the flow of tax revenue from coal mines to local governments through the property taxation system;

(c) simplify the structure of coal taxation in Montana, reducing tax overlap and improving the predictability of tax projections;

(d) recognize the economic, transportation, and environmental advantages of electrical generation by modern electrical generation plants near coal mines; and

(e) accomplish the purposes of this subsection (2) by establishing categories of taxation that recognize the unique character of coal, as well as the variations found within the coal industry, and by encouraging the use of coal to produce electricity in modern generating plants near the coal mine.
Mont. Code Ann. § 15-31-311 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-311
15-31-311 Receipts factor for receipts in this state
Status: in_force

15-31-311 . Receipts factor for receipts in this state. (1) Receipts from the sale of tangible personal property are in this state as provided for in Article IV, subsection (11), of 15-1-601 .

(2) Receipts, other than receipts provided for in subsection (1), are in this state as provided for in Article IV, subsection (12), of 15-1-601 .
Mont. Code Ann. § 15-18-113 — MT Code / Title 15 / Chapter 18 / Part 1 / Section 15-18-113
15-18-113 Treasurer to file redemptions
Status: in_force

15-18-113 . Treasurer to file redemptions. (1) The county treasurer shall execute a certificate of redemption to be filed with the county clerk and recorder upon:

(a) payment to the county treasurer of all delinquent taxes, including penalties, interest, and costs, by the person to whom taxes were assessed or the person's agent; and

(b) distribution of the redemption proceeds pursuant to 15-18-114 .

(2) The form of the certificate of redemption must be made as follows:

CERTIFICATE OF REDEMPTION

I, ........., the treasurer of .............. County, certify the following:

1. For tax years .......... (years), the taxes were delinquent on the following real property: ........ (description of the property).

2. The tax lien was attached to the property on.........(date of attachment of the tax lien ). Tax Lien Certificate No. ..... and Assignment Certificate No. ..... (if applicable).

3. The tax lien was redeemed on ........ (date of redemption) by the payment of:

Taxes..........

Penalty..........

Interest..........

Cost..........

Total..........

Receipt Number..........

4. The redemption was made by ........... (name of redemptioner).

Date: ..........

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

Signature
Mont. Code Ann. § 15-66-203 — MT Code / Title 15 / Chapter 66 / Part 2 / Section 15-66-203
15-66-203 Periods of limitation
Status: in_force

15-66-203 . (Temporary) Periods of limitation. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the year for which a report is filed unless the notice of additional fees proposed to be assessed is mailed within 5 years from the date the report was filed. For the purposes of this section, a report filed before the last day prescribed for filing is considered filed on the last day. If, before the expiration of the period prescribed for assessment of the fees, the hospital consents in writing to an assessment after the 5-year period, the fees may be assessed at any time prior to the expiration of the period agreed upon.

(2) A refund or credit may not be paid or allowed with respect to the year for which a report is filed after 5 years from the last day prescribed for filing the report or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period, the hospital files a claim or the department has determined the existence of the overpayment and has approved the refund or credit. If the hospital has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit is filed or a credit or refund is allowed if a claim is not filed is automatically extended. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-53-150 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-150
15-53-150 Statute of limitations
Status: in_force

15-53-150 . Statute of limitations. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the year for which a return is filed unless a notice of additional tax proposed to be assessed is mailed within 5 years from the date on which 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 period prescribed for the 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) A refund or credit may not 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 for refund or the department has determined the existence of the overpayment and has approved the refund or credit of the overpayment. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a refund or credit allowed if a claim is not 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 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. § 15-72-114 — MT Code / Title 15 / Chapter 72 / Part 1 / Section 15-72-114
15-72-114 Penalty and interest on deficiency
Status: in_force

15-72-114 . Penalty and interest on deficiency. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .
Mont. Code Ann. § 15-16-603 — MT Code / Title 15 / Chapter 16 / Part 6 / Section 15-16-603
15-16-603 Refund of taxes -- limitations on refunds
Status: in_force

15-16-603 . Refund of taxes -- limitations on refunds. (1) Subject to the provisions in subsections (2) and (3), a board of county commissioners shall order a refund:

(a) on a tax, penalty, interest, or cost paid more than once or erroneously or illegally collected if an appeal pursuant to 15-1-402 was not available;

(b) on a tax paid for which a refund is allowed under 15-16-612 or 15-16-613 ;

(c) on a tax, penalty, or interest collected as a result of an error in the description or location of real property or improvements or for duplicate taxes paid as determined by the department of revenue;

(d) on net or gross proceeds tax, centrally assessed property tax, penalty, or interest when the department of revenue notifies the board of county commissioners of an assessment revision completed pursuant to 15-8-601 ;

(e) upon entry of a decision either by the district court or by the Montana tax appeal board under 15-2-306 that has not been appealed to a higher court; or

(f) on a decision that a refund is payable as a result of a taxpayer prevailing in a motor vehicle tax or fee proceeding under 15-15-201 .

(2) The taxpayer shall prove that a refund is due under subsection (1)(a) or (1)(b).

(3) (a) A refund may not be granted under subsection (1)(a) or (1)(b) unless the taxpayer or a representative of the taxpayer files a written claim with the board of county commissioners within 10 years after the date when the second half of the taxes would have become delinquent if the taxes had not been paid, unless the refund is less than $10,000. There is a 15-year time limit for a written claim under this subsection (3)(a) if the amount of the refund is less than $10,000.

(b) The refund required under subsection (1)(c) must be made for 10 tax years or for the duration of the error, whichever period is shorter.

(c) A refund may not be made under subsection (1)(c) unless the taxpayer allowed the department of revenue access to the taxpayer's property for the purposes of appraising the property.
Mont. Code Ann. § 15-27-104 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-104
15-27-104 Rulemaking authority
Status: in_force

15-27-104 . (Temporary -- effective on occurrence of contingency) Rulemaking authority. The department may adopt rules necessary to administer this part. (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. § 15-31-118 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-118
15-31-118 Taxable liability on termination of independent liability fund
Status: in_force

15-31-118 . 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. § 15-31-172 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-172
15-31-172 Small business corporation -- deduction for donation of computer equipment to schools
Status: in_force

15-31-172 . Small business corporation -- deduction for donation of computer equipment to schools. A small business corporation, as defined in 15-30-3301 , is allowed a deduction equal to the fair market value, not to exceed 30% of the small business corporation's net income, of a computer or other sophisticated technological equipment or apparatus intended for use with the computer donated to an elementary, secondary, or accredited postsecondary school located in Montana if:

(1) the contribution is made no later than 5 years after the manufacture of the donated property is substantially completed;

(2) the property is not transferred by the donee in exchange for money, other property, or services;

(3) the electing small business corporation receives a written statement from the donee in which the donee agrees to accept the property and representing that the use and disposition of the property will be in accordance with the provisions of subsection (2); and

(4) the deduction allowed in this section is in lieu of the deduction allowed for charitable contributions.
Mont. Code Ann. § 15-24-701 — MT Code / Title 15 / Chapter 24 / Part 7 / Section 15-24-701
15-24-701 Production credit associations -- assessment and payment
Status: in_force

15-24-701 . Production credit associations -- assessment and payment. Every production credit association organized under the provisions of section 1131d of Title 12, United States Codes Annotated, shall be assessed for and pay taxes upon all real and personal property owned by such association.
Mont. Code Ann. § 15-1-803 — MT Code / Title 15 / Chapter 1 / Part 8 / Section 15-1-803
15-1-803 Rules
Status: in_force

15-1-803 . Rules. The department shall adopt rules necessary to implement this part, including but not limited to rules:

(1) coordinating the filing of tax returns with the payment of taxes by electronic funds transfer;

(2) specifying the form and methods of acceptable electronic payments;

(3) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the tax payment; and

(4) providing for an alternative form of payment when electronic payments required by 15-1-802 are not available to a taxpayer.
Mont. Code Ann. § 15-24-1402 — MT Code / Title 15 / Chapter 24 / Part 14 / Section 15-24-1402
15-24-1402 New or expanding industry -- assessment -- notification
Status: in_force

15-24-1402 . New or expanding industry -- assessment -- notification. (1) In the first 5 years after commencement of construction, qualifying improvements or modernized processes that represent new industry or expansion of an existing industry, as designated in the approving resolution, must be taxed at 25% or 50% of their taxable value. Subject to 15-10-420 , each year thereafter, the percentage must be increased by equal percentages until the full taxable value is attained in the 10th year. In subsequent years, the property must be taxed at 100% of its taxable value.

(2) (a) In order for a taxpayer to receive the tax benefits described in subsection (1), the taxpayer may submit an application for a project with a project plan and receive approval for an abatement prior to commencement of construction. A taxpayer that does not seek approval prior to commencing construction must have applied by March 1 of the year during which the benefit is first applicable. The governing body of the affected county or the incorporated city or town must have approved by separate resolution for each project, following due notice as provided in 7-1-2121 if a county or 7-1-4127 if an incorporated city or town and a public hearing, the use of the schedule provided for in subsection (1) for its respective jurisdiction. The governing body may not grant approval for the project until all of the applicant's taxes have been paid in full. Taxes paid under protest do not preclude approval. If a taxpayer receives approval of a tax abatement prior to commencement of construction, the abatement does not extend to property that is outside the scope of the project plan that was submitted to the governing body with the application.

(b) The governing body shall:

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

(ii) conduct a public hearing regarding an application for the tax treatment provided for in this section and deny or approve it within 120 days of receiving the application as provided in subsection (2)(b)(i).

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

(d) Subject to 15-10-420 and subsection (2)(f) of this section, a tax benefit may not be denied once approved.

(e) The resolution provided for in subsection (2)(a) must include a definition of the improvements or modernized processes that qualify for the tax treatment that is to be allowed in the taxing jurisdiction. The resolution may provide that real property other than land, personal property, improvements, or any combination thereof is eligible for the tax benefits described in subsection (1).

(f) Property taxes abated from the reduction in taxable value allowed by this section are subject to termination or recapture by the local governing body if the ownership or use of the property does not meet the requirements of 15-24-1401 , this section, or the resolution required by subsections (2)(a) and (2)(e) of this section. The recapture is equal to the amount of taxes avoided, plus interest and penalties for nonpayment of property taxes provided in 15-16-102 , during any period in which an abatement under the provisions of this section was in effect. The amount recaptured, including penalty and interest, must be distributed by the treasurer to funds and accounts subject to the abatement in the same ratio as the property tax was abated. A recapture of taxes abated by this section is not allowed with regard to property ceasing to qualify for the abatement by reason of an involuntary conversion. The recapture of abated taxes may be canceled, in whole or in part, if the local governing body determines that the taxpayer's failure to meet the requirements is a result of circumstances beyond the control of the taxpayer.

(3) The taxpayer shall apply to the department for the tax treatment allowed under subsection (1). The application by the taxpayer must first be approved by the governing body of the appropriate local taxing jurisdiction, and the governing body shall indicate in its approval that the property of the applicant qualifies for the tax treatment provided for in this section. Upon receipt of the form with the approval of the governing body of the affected taxing jurisdiction, the department shall make the assessment change pursuant to this section.

(4) The tax benefit described in subsection (1) applies only to the number of mills levied and assessed for local high school district and elementary school district purposes and to the number of mills levied and assessed by the governing body approving the benefit over which the governing body has sole discretion. The benefit described in subsection (1) may not apply to levies or assessments required under Title 15, chapter 10, 20-9-331 , 20-9-333 , or 20-9-360 or otherwise required under state law.

(5) Prior to approving the resolution under this section, the governing body shall notify by certified mail all taxing jurisdictions affected by the tax benefit.

(6) The taxpayer may terminate an abatement provided pursuant to this section on a form promulgated by the department.
Mont. Code Ann. § 15-9-101 — MT Code / Title 15 / Chapter 9 / Part 1 / Section 15-9-101
15-9-101 Department to equalize valuations -- hearing
Status: in_force

15-9-101 . Department to equalize valuations -- hearing. (1) The department shall adjust and equalize the valuation of taxable property among the several counties, between the different classes of taxable property in any county and in the several counties, and between individual taxpayers and shall do all things necessary to secure a fair, just, and equitable valuation of all taxable property among counties, between the different classes of property, and between individual taxpayers.

(2) The department may hold a public hearing to determine the value of any class of property in any county and may raise or lower the value of any class of property on the basis of testimony at the hearing.

(3) At the hearing, the department may subpoena witnesses and hear and take evidence as in its discretion it considers proper.
Mont. Code Ann. § 15-36-311 — MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-311
15-36-311 Quarterly payment of tax -- statement -- failure to pay penalty
Status: in_force

15-36-311 . Quarterly payment of tax -- statement -- failure to pay penalty. (1) The oil and natural gas production tax must be paid in quarterly installments for the quarterly periods ending, respectively, March 31, June 30, September 30, and December 31 of each year, and the amount of the tax for each quarterly period must be paid to the department within 60 days after the end of each quarterly period.

(2) The operator shall complete on forms prescribed by the department a statement showing the total number of barrels of merchantable or marketable oil or cubic feet of natural gas produced and sold by the person in the state during each month of the quarter and during the whole quarter, the average value of the production sold during each month, and the total value of the production sold for the whole quarter, together with the total amount due as taxes for the quarter. The statement must be filed within the time provided in subsection (1). The statement must be accompanied by the tax due. The statement must be signed by the individual or the president, vice president, treasurer, assistant treasurer, or authorized agent of the association, corporation, joint-stock company, or syndicate making the statement. A person engaged in carrying on business at more than one place in this state or owning, leasing, controlling, or operating more than one oil or gas well in this state may include all operations in one statement.

(3) If the tax is not paid on or before the due date, there must be assessed penalty and interest as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 .
Mont. Code Ann. § 15-30-3407 — MT Code / Title 15 / Chapter 30 / Part 34 / Section 15-30-3407
15-30-3407 De minimis exception -- rulemaking
Status: in_force

15-30-3407 . De minimis exception -- rulemaking. The department may, at its discretion, adopt rules establishing a de minimis amount on which a taxpayer may not be required to comply with 15-30-3403 and 15-30-3404 .
Mont. Code Ann. § 15-38-108 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-108
15-38-108 Warrant for distraint
Status: in_force

15-38-108 . Warrant for distraint. If all or part of the tax imposed by this chapter is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien shall have precedence over any other claim, lien, or demand thereafter filed and recorded.
Mont. Code Ann. § 15-6-215 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-215
15-6-215 Exemption for motion picture and television commercial property
Status: in_force

15-6-215 . Exemption for motion picture and television commercial property. Except as provided in 15-24-305 and 61-3-520 , all property, including vehicles, brought into the state or otherwise used for the exclusive purpose of filming motion pictures or television commercials is exempt from property taxation and registration fees under 61-3-321 (2), provided that the property does not remain in the state for a period in excess of 180 consecutive days in a calendar year.
Mont. Code Ann. § 15-31-407 — MT Code / Title 15 / Chapter 31 / Part 4 / Section 15-31-407
15-31-407 Employment of personnel -- rules
Status: in_force

15-31-407 . Employment of personnel -- rules. The department of revenue may employ personnel and adopt rules and forms as the department finds necessary to place this part in operation and to carry out its provisions.
Mont. Code Ann. § 15-23-804 — MT Code / Title 15 / Chapter 23 / Part 8 / Section 15-23-804
15-23-804 Taxation of merchantable value
Status: in_force

15-23-804 . Taxation of merchantable value. The department shall prepare from the reported valuation a tax roll that must be transmitted to the county treasurer on or before September 15 each year. The county treasurer shall proceed to give full notice to each metal producer and to collect the taxes due at the times provided for in 15-16-102 , and any delinquencies in the payment of the taxes are subject to the interest and penalties provided for in 15-16-102 .
Mont. Code Ann. § 15-70-405 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-405
15-70-405 Exemption from special fuel tax
Status: in_force

15-70-405 . Exemption from special fuel tax. (1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.

(2) This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430 .

(3) To qualify for the exemption under this section, the special biodiesel fuel producer shall:

(a) register annually with the department; and

(b) report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.
Mont. Code Ann. § 15-66-208 — MT Code / Title 15 / Chapter 66 / Part 2 / Section 15-66-208
15-66-208 Credit for overpayment -- interest on overpayment
Status: in_force

15-66-208 . (Temporary) Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest due for any period is less than the amount paid, the amount of the overpayment must be credited against any fees, penalty, or interest due from the hospital at that time and the balance must be refunded to the hospital 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 , from the due date of the report or from the date of overpayment, whichever date is later, to the date the department approves refunding or crediting of the overpayment. Interest does not accrue during any period during which the processing of a claim for refund is delayed more than 30 days by reason of failure of the hospital to furnish information requested by the department for the purpose of verifying the amount of the overpayment.

(3) Interest is not allowed:

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

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

(4) A payment not made incident to a discharge of actual utilization fee liability or a payment reasonably assumed to be imposed by this chapter is not considered an overpayment with respect to which interest is allowable. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-1-116 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-116
15-1-116 Manufactured home considered as improvement to real property -- requirements
Status: in_force

15-1-116 . Manufactured home considered as improvement to real property -- requirements. (1) A manufactured home must be considered an improvement to real property for tax purposes if:

(a) the running gear is removed;

(b) the manufactured home is attached to a permanent foundation so that it is no longer capable of being drawn over public highways and it is placed on land that is owned or being purchased by the owner of the manufactured home or, if the land is owned by another person, it is placed on the land with the permission of the landowner; and

(c) a statement of intent declaring the manufactured home as an improvement to real property is recorded with the county clerk and recorder on a form furnished by the department of justice.

(2) (a) To eliminate a manufacturer's certificate of origin properly assigned to an owner or a certificate of title of a manufactured home, an owner shall record the statement of intent, as provided in subsection (3).

(b) The statement of intent must include:

(i) the serial number of the manufactured home;

(ii) the legal description of the real property to which the manufactured home has been permanently attached;

(iii) a description of any security interests in the manufactured home;

(iv) approval from all lienholders of the intent to eliminate the certificate of origin or certificate of title; and

(v) an acknowledgment of the owner's signature.

(3) (a) The owner shall record the statement of intent in the office of the county clerk and recorder of the county in which the real property is located, and the owner shall surrender the certificate of origin or certificate of title and a certified copy of the recorded statement of intent to the county treasurer. Within 10 days of receipt of the fee required in 61-3-203 , the county treasurer shall:

(i) enter the transfer of interest on the electronic record of title;

(ii) issue the owner a transaction summary receipt; and

(iii) forward a certified copy of the statement of intent, a copy of the receipt for the fee required in 61-3-203 , and the surrendered certificate of origin or certificate of title to the department of justice.

(b) The department of justice shall provide the owner with a statement that is in a recordable form, which the owner shall record, that the process of surrendering the certificate of origin or certificate of title has been completed.

(c) The county treasurer may not issue a receipt for the fee referred to in subsection (3)(a) unless all taxes, interest, and penalties on the manufactured home have been paid in full. The county treasurer shall remit the fee to the department for deposit in the state general fund.

(4) Upon the recording of the statement of intent and the statement of title acceptance provided for in subsection (3)(b), the manufactured home may not be physically removed without complying with the provisions of 15-1-118 .

(5) If the owner of a manufactured home cannot comply with subsections (1) through (4) due to missing or removed factory installed identification tags on a manufactured home built prior to October 1, 2005, a manufactured home must be considered an improvement to real property if:

(a) the running gear is removed;

(b) the manufactured home is attached to a permanent foundation so that it is no longer capable of being drawn over public highways and it is placed on land that is owned or being purchased by the owner of the manufactured home or, if the land is owned by another person, it is placed on the land with the permission of the landowner; and

(c) a statement of intent declaring the manufactured home as an improvement of real property is recorded with the county clerk and recorder on a form furnished by the department of revenue with documentation from the department of revenue demonstrating that the manufactured home has been taxed as real property for a minimum of 1 year.

(6) A manufactured home that has been declared an improvement to real property in accordance with this section must be treated by the department and by lending institutions in the same manner as any other residence that is classified as an improvement to real property.
Mont. Code Ann. § 15-70-511 — MT Code / Title 15 / Chapter 70 / Part 5 / Section 15-70-511
15-70-511 Licensing of ethanol distributors
Status: in_force

15-70-511 . Licensing of ethanol distributors. An ethanol distributor, prior to doing business, shall file with the department an application for a license, using forms prescribed and furnished by the department and setting forth information that may be requested by the department. Upon approval of the application, the department shall issue the distributor a nonassignable license that continues in force until surrendered or canceled.
Mont. Code Ann. § 15-1-217 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-217
15-1-217 Rulemaking authority
Status: in_force

15-1-217 . Rulemaking authority. The department shall adopt rules that are necessary to implement and administer 15-1-216 .
Mont. Code Ann. § 15-24-1702 — MT Code / Title 15 / Chapter 24 / Part 17 / Section 15-24-1702
15-24-1702 Resolution to suspend or cancel delinquent taxes
Status: in_force

15-24-1702 . Resolution to suspend or cancel delinquent taxes. (1) In order for the governing body to grant a suspension or cancellation of delinquent property taxes pursuant to this section, it shall adopt a resolution after:

(a) providing notice, as set forth in 7-1-2121 ;

(b) holding a public hearing; and

(c) notifying the governor's office of budget and program planning and the department of revenue about a proposed action to suspend or cancel delinquent property taxes. The governor's office of budget and program planning and the department of revenue shall consult with the governing body regarding the impact on programs that would result from the proposed granting of the suspension or cancellation of the delinquent property taxes, and the governing body shall consider the information before reaching a final decision.

(2) The resolution must state that the suspension or cancellation is in the best interest of the people of the county or consolidated local government, based on full disclosure of all pertinent financial information by the new owner as required by the local government.
Mont. Code Ann. § 15-1-406 — MT Code / Title 15 / Chapter 1 / Part 4 / Section 15-1-406
15-1-406 Declaratory judgment
Status: in_force

15-1-406 . Declaratory judgment. (1) An aggrieved taxpayer may bring a declaratory judgment action in the district court seeking a declaration that:

(a) an administrative rule or method or procedure of assessment or imposition of tax adopted or used by the department is illegal or improper; or

(b) a tax authorized by the state or one of its subdivisions was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax.

(2) The action must be brought within 90 days of the date the notice of the tax due was sent to the taxpayer or, in the case of an assessment covered by the uniform dispute review procedure set forth in 15-1-211 , within 90 days of the date of the department director's final decision. The court shall consolidate all actions brought under subsection (1) that challenge the same tax. The decision of the court applies to all similarly situated taxpayers, except those taxpayers who are excluded under 15-1-407 .

(3) The taxes that are being challenged under this section must be paid under protest when due as a condition of continuing the action. Property taxes are paid under protest as provided in 15-1-402 . All other taxes administered by the department, except estate taxes, are paid under protest by filing timely claims for refund and by following the uniform dispute review procedures of 15-1-211 . Estate taxes are paid under protest by following the procedures set forth in Title 72.

(4) The remedy authorized by this section may not be used to challenge the:

(a) market value of property under a property tax unless the challenge is to the legality of a particular methodology that is being applied to similarly situated taxpayers; or

(b) legality of a tax other than a property tax or estate tax unless the review pursuant to 15-1-211 has been completed.

(5) The remedy authorized by this section is the exclusive method of obtaining a declaratory judgment concerning a tax authorized by the state or one of its subdivisions. The remedy authorized by this section supersedes the Uniform Declaratory Judgments Act established in Title 27, chapter 8. This section does not affect actions for declaratory judgments under 2-4-506 .
Mont. Code Ann. § 15-7-206 — MT Code / Title 15 / Chapter 7 / Part 2 / Section 15-7-206
15-7-206 Improvements on agricultural land
Status: in_force

15-7-206 . Improvements on agricultural land. (1) In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities.

(2) One acre of land beneath residential improvements on agricultural land, as described in 15-7-202 (1)(c)(ii), is valued at the class with the highest productive value and production capacity of agricultural land.
Mont. Code Ann. § 15-24-208 — MT Code / Title 15 / Chapter 24 / Part 2 / Section 15-24-208
15-24-208 Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due
Status: in_force

15-24-208 . Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due. Any person who moves a mobile home, manufactured home, or housetrailer on which property taxes are unpaid is guilty of a misdemeanor.
Mont. Code Ann. § 15-38-127 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-127
15-38-127 Gross value of product for vermiculite
Status: in_force

15-38-127 . Gross value of product for vermiculite. As used in this part, when referring to vermiculite, "gross value of product" is the gross yield or value of vermiculite as determined in 15-23-516 (2).
Mont. Code Ann. § 15-31-1001 — MT Code / Title 15 / Chapter 31 / Part 10 / Section 15-31-1001
15-31-1001 Short title
Status: in_force

15-31-1001 . Short title. This part may be cited as the "Montana Economic Development Industry Advancement Act".
Mont. Code Ann. § 15-70-103 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-103
15-70-103 Time of mailing and filing
Status: in_force

15-70-103 . Time of mailing and filing. (1) Any claim, statement, remittance, or other document which is transmitted to this state through the United States mail shall be deemed filed and received by this state on the date shown by the post-office cancellation mark stamped upon the envelope or other appropriate wrapper containing it. Any claim, statement, remittance, or other document which is mailed but not received by this state or where received with a cancellation mark that is illegible, erroneous, or omitted shall be deemed filed and received on the date mailed if the sender establishes by competent evidence that the claim, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing. In cases of such nonreceipt of a claim, statement, remittance, or other document, the sender must file with the state a duplicate within 30 days after written notification is given to the sender by the state of its nonreceipt of such claim, statement, remittance, or other document.

(2) If any claim, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States post office of such registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the addressee, and the date of registration, certification, or certificate shall be deemed the postmarked date.

(3) If the date for filing any claim, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, the filing shall be considered timely if done on the next business day. Such reports shall be considered filed or received on the date or as provided in this chapter.
Mont. Code Ann. § 15-68-208 — MT Code / Title 15 / Chapter 68 / Part 2 / Section 15-68-208
15-68-208 Nontaxability -- sale of property for resale
Status: in_force

15-68-208 . Nontaxability -- sale of property for resale. The sale of property is nontaxable if:

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

(2) the buyer resells the property either by itself or in combination with other property; and

(3) the subsequent sale is in the ordinary course of business and the property will be subject to the sales tax.
Mont. Code Ann. § 15-70-418 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-418
15-70-418 Fraudulent returns -- penalty
Status: in_force

15-70-418 . Fraudulent returns -- penalty. If a distributor files a false or fraudulent return with intent to evade the tax imposed by this part, there is added to the amount of deficiency determined by the department of transportation a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month, prorated daily, on the deficiency from the date the tax was due to the date of payment, in addition to all other penalties prescribed by law.
Mont. Code Ann. § 15-70-419 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-419
15-70-419 Improperly imported fuel -- seizure
Status: in_force

15-70-419 . Improperly imported fuel -- seizure. (1) As used in this section, the following definitions apply:

(a) "Conveyance" means a tank car, vehicle, or vessel that is used to transport fuel.

(b) "Peace officer" means an employee of the department of transportation designated or appointed as a peace officer under 61-10-154 or 61-12-201 .

(2) Pursuant to 61-12-206 (5), a peace officer may:

(a) stop and search a conveyance in the state if the peace officer has reasonable cause to believe that the conveyance is being used to carry improperly imported fuel and is intentionally avoiding fuel tax responsibilities; and

(b) seize without a warrant imported fuel for which the distributor or transporter has not obtained a valid Montana gasoline or special fuel distributor license as required in 15-70-402 .

(3) The peace officer shall obtain authorization from the director of the department or the director's designee before seizing fuel.

(4) Upon seizing the fuel that the peace officer believes to be improperly imported, the peace officer may:

(a) direct the rerouting or transfer of the fuel to a location designated by the department. The department shall reimburse the carrier for transportation costs from the point of seizure to the location designated by the department.

(b) unload the fuel; and

(c) take three samples of the fuel from the cargo tank for examination.

(5) Within 48 hours after seizure of the improperly imported fuel, the department shall issue a notice of right to file claim for the return of interest or title to the fuel. The notice must be issued to:

(a) the original owner of the fuel;

(b) the owner of the transportation company that conveyed the fuel; and

(c) any other interested party.

(6) The parties listed in subsections (5)(a) through (5)(c) may file a claim for the return of interest or title to the fuel within 30 days after the date of seizure. If a claim is filed for interest or title to the seized fuel, the department shall:

(a) provide the opportunity for a hearing;

(b) if requested, conduct the hearing within 5 days after receiving the claim;

(c) make a final determination of the party to take interest or title to the fuel within 2 working days after the hearing; and

(d) mail notice of the department's determination to interested parties.

(7) (a) The department may determine that the seized fuel be forfeited by the original owner and may:

(i) sell the fuel to the licensed Montana distributor predetermined through a bidding process established in department administrative rule; or

(ii) use the forfeited fuel for a public purpose determined by the department.

(b) The department shall issue a certificate of sale to the licensed distributor who purchases the seized fuel.

(c) The net proceeds from the sale of the fuel must be deposited in the general fund, less:

(i) the applicable taxes and fees, which the department shall deposit in the proportion provided by 15-70-403 (2);

(ii) the interest and penalties collected under this chapter, which the department shall deposit in the highway nonrestricted account provided for in 15-70-125 ; and

(iii) the administrative costs incurred in conjunction with the seizure and disposal of the improperly imported fuel.

(8) If the department determines that the original owner of the fuel may reclaim interest or title to the fuel, the department may:

(a) return to the owner money, less tax and penalty, equal to the wholesale value of the fuel on the day of the seizure; or

(b) return the fuel.

(9) A person forfeits the interest, right, and title to improperly imported fuel if the person:

(a) fails to file a claim for the seized fuel within the time allowed in subsection (6); or

(b) is determined to be guilty of violating fuel tax laws.

(10) A person whose fuel is seized under this section is not relieved of any penalties imposed for illegal fuel importation in Title 15, chapter 70.
Mont. Code Ann. § 15-1-1005 — MT Code / Title 15 / Chapter 1 / Part 10 / Section 15-1-1005
15-1-1005 Terminated
Status: in_force

15-1-1005 . Terminated. Sec. 15, Ch. 574, L. 1995.
Mont. Code Ann. § 15-27-111 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-111
15-27-111 Closing agreements
Status: in_force

15-27-111 . (Temporary -- effective on occurrence of contingency) Closing agreements. (1) The director of the department or a person authorized in writing by the director may enter into an agreement with an ambulance provider relating to the liability of the provider in respect to fees imposed by this part.

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

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

(b) in a suit, action, or proceeding under the agreement or a determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)
Mont. Code Ann. § 15-68-212 — MT Code / Title 15 / Chapter 68 / Part 2 / Section 15-68-212
15-68-212 Nontaxability -- nonprofits
Status: in_force

15-68-212 . Nontaxability -- nonprofits. The sale of property or of a service is nontaxable if the seller is an organization that has a tax-exempt designation under the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), as amended.
Mont. Code Ann. § 15-1-2303 — MT Code / Title 15 / Chapter 1 / Part 23 / Section 15-1-2303
15-1-2303 Terminated
Status: in_force

15-1-2303 . Terminated. Sec. 10, Ch. 47, L. 2023.
Mont. Code Ann. § 15-23-216 — MT Code / Title 15 / Chapter 23 / Part 2 / Section 15-23-216
15-23-216 Lien -- collection actions
Status: in_force

15-23-216 . Lien -- collection actions. (1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402 .

(2) The department may at any time after the taxes are delinquent use the following collection actions:

(a) seizure and sale of personal property, as provided in 15-17-911 , with the department having the same authority as the county treasurer;

(b) suit for collection in district court; or

(c) issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.

(3) The use of one collection method does not prevent the department from using other collection methods.
Mont. Code Ann. § 15-70-523 — MT Code / Title 15 / Chapter 70 / Part 5 / Section 15-70-523
15-70-523 Application for payment of tax incentive
Status: in_force

15-70-523 . Application for payment of tax incentive. (1) The claimant shall apply for payment of the tax incentive by signed statement on a form furnished by the department. The form must be accompanied by:

(a) the original production records and invoices issued to the ethanol-blended gasoline dealer at the time of sale and delivery, showing total gallons of ethanol sold; and

(b) a certificate of blending issued by the ethanol purchaser showing the total gallons of ethanol blended and the date of blending.

(2) Application for the payment of the tax incentives must be filed with the department not later than the 25th day of the calendar month following the month for which the claim is being made.
Mont. Code Ann. § 15-6-508 — MT Code / Title 15 / Chapter 6 / Part 5 / Section 15-6-508
15-6-508 Rulemaking
Status: in_force

15-6-508 . Rulemaking. The department may adopt rules to implement the provisions of this part.
Mont. Code Ann. § 15-64-112 — MT Code / Title 15 / Chapter 64 / Part 1 / Section 15-64-112
15-64-112 Department to make rules
Status: in_force

15-64-112 . Department to make rules. The department of revenue shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of marijuana and marijuana products.
Mont. Code Ann. § 15-7-137 — MT Code / Title 15 / Chapter 7 / Part 1 / Section 15-7-137
15-7-137 Department of revenue notification of new construction by local governments and department of labor and industry
Status: in_force

15-7-137 . Department of revenue notification of new construction by local governments and department of labor and industry. (1) When a local government or the department of labor and industry issues a building permit or an electrical permit for new construction, the local government or the department of labor and industry shall send a copy of the building permit or electrical permit through electronic or other means to the department of revenue within 90 days of the issuance of the permit. The notification must include clear and consistent location information for the parcel in a format agreed to by the department, which may include an address, geocode, or legal description.

(2) For the purposes of this section, "local government" means any city, town, county, or consolidated city-county.
Mont. Code Ann. § 15-1-108 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-108
15-1-108 Prohibition on sales -- restrictions on certain disclosures and uses
Status: in_force

15-1-108 . Prohibition on sales -- restrictions on certain disclosures and uses. (1) (a) Subject to subsection (1)(b), a tax return preparer may not sell, receive any consideration for, or otherwise disclose tax return information for the benefit of the tax return preparer or of any persons controlling, controlled by, or under common control of the tax return preparer.

(b) The provisions of this section do not prevent the bona fide sale of a tax return preparation, accounting, or law practice in the ordinary course of business.

(2) A tax return preparer may not disclose return information to a tax return preparer located outside of the state unless:

(a) (i) the taxpayer has requested the disclosure; or

(ii) disclosure is required in connection with an internal audit;

(b) the tax return preparer located outside of the state agrees:

(i) not to sell or receive any consideration for the tax return information; and

(ii) not to otherwise disclose the tax return information for its benefit or for the benefit of any person controlling, controlled by, or under common control with it; and

(c) the local tax return preparer indemnifies the taxpayer for the damages provided for in subsection (3)(d) for any sale or disclosure by the tax return preparer located outside the state in violation of subsection (2)(b).

(3) (a) A person whose tax return information is or will be used or disclosed in violation of subsection (1) or (2) may bring an action to enjoin the violation and for the recovery of damages.

(b) An action under this section may be brought in Montana district court in the county where the plaintiff resides or maintains its principal place of business.

(c) If the court finds that the defendant is violating or has violated any of the provisions of subsection (1) or (2), the court shall enjoin the defendant. It is not necessary to allege or prove actual damages to the plaintiff.

(d) In addition to injunctive relief, the plaintiff is entitled to recover from the defendant in an amount that is the greater of three times the amount of actual damages sustained by the plaintiff or up to $10,000.

(e) In any action brought under this section, the court may award the prevailing party reasonable attorney fees incurred in prosecuting or defending the action. A person who brings an action on the person's own behalf without an attorney may receive equivalent fees at the judge's discretion.

(4) A tax return preparer may disclose or use return information:

(a) for quality or peer reviews;

(b) when authorized to do so by Montana law;

(c) when required to do so by federal or state law; or

(d) pursuant to a court subpoena or administrative summons.

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

(a) (i) "Return information" includes a taxpayer's identity, the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, or any other data received by, recorded by, prepared by, furnished to, or collected by the department with respect to a return or with respect to the determination of the existence or possible existence of liability or the amount of a liability of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition or any offense.

(ii) The term does not include data in a form that cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer.

(b) "Tax return preparer" means:

(i) any person who:

(A) is engaged in the business of preparing tax returns;

(B) is engaged in the business of providing services in connection with the preparation of tax returns;

(C) prepares or assists in preparing or presents to the public that the person prepares or assists in preparing a tax return for compensation;

(D) develops software used to prepare or file tax returns; or

(E) is an electronic return originator; and

(ii) an individual who, as a part of that individual's duties or employment with a person described in subsection (5)(b)(i), performs services relating to:

(A) the preparation or filing of or the provision of services in connection with the preparation or filing of a tax return; or

(B) the development of software used to prepare or file tax returns.
Mont. Code Ann. § 15-68-505 — MT Code / Title 15 / Chapter 68 / Part 5 / Section 15-68-505
15-68-505 Credit for taxes paid on worthless accounts -- taxes paid if account collected
Status: in_force

15-68-505 . Credit for taxes paid on worthless accounts -- taxes paid if account collected. (1) Sales taxes paid by a person filing a return under 15-68-502 on sales found to be worthless and actually deducted by the person as a bad debt for federal income tax purposes may be credited on a subsequent payment of the tax.

(2) Bad debts may be deducted within 12 months after the month in which the bad debt has been charged off for federal income tax purposes. "Charged off for federal income tax purposes" includes the charging off of unpaid balances due on accounts as uncollectible or declaring as uncollectible such unpaid balance due on accounts in the case of a seller who is not required to file federal income tax returns.

(3) If an account is subsequently collected, the sales tax must be paid on the amount collected.

(4) A seller may obtain a refund of tax on any amount of bad debt that exceeds the amount of taxable sales within a 12-month period defined by that bad debt.

(5) For purposes of computing a bad debt deduction or reporting a payment received on a previously claimed bad debt, any payments made on a debt or account are applied first to interest, service charges, and any other charges and second to the price of the property or service and sales tax on the property or service, proportionally.
Mont. Code Ann. § 15-36-319 — MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-319
15-36-319 Warrant for distraint
Status: in_force

15-36-319 . Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department 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 and recorded after the warrant is issued.
Mont. Code Ann. § 15-24-1204 — MT Code / Title 15 / Chapter 24 / Part 12 / Section 15-24-1204
15-24-1204 Rate of privilege -- tax credit for federal payments in lieu of taxes
Status: in_force

15-24-1204 . Rate of privilege -- tax credit for federal payments in lieu of taxes. The tax imposed upon the possession or other beneficial use of tax-exempt property for industrial, trade, or other business purposes is on the separate private interest in the tax-exempt property. The amount of payments that are made in lieu of taxes must be credited against the amount of tax that is imposed upon the beneficial use of property owned by the federal government.
Mont. Code Ann. § 15-16-613 — MT Code / Title 15 / Chapter 16 / Part 6 / Section 15-16-613
15-16-613 Refund of certain taxes paid on migratory property
Status: in_force

15-16-613 . Refund of certain taxes paid on migratory property. (1) Subject to the provisions of 15-16-603 through 15-16-605 and upon proof that a property tax was paid in another state on the same property, a taxpayer whose property is assessed under 15-24-303 for a period longer than the actual number of months that the property is located in the state is entitled to a refund, as provided in this section.

(2) To obtain a refund, a taxpayer shall file an application for refund with the board of county commissioners in the county where the property was originally taxed. If a taxpayer receives an order by the board of county commissioners pursuant to 15-16-603 , the county shall make the refund within the first quarter of the following fiscal year. The application must be made on a form provided by the department and may require information as prescribed by rule of the department.

(3) The amount of the refund is the difference between the amount of tax paid under 15-24-303 and the tax owed based upon the number of months the property was located in the state for the year. The refund may not exceed the amount of the tax paid.

(4) For the purposes of this section, "month" means any part of a calendar month.
Mont. Code Ann. § 15-68-102 — MT Code / Title 15 / Chapter 68 / Part 1 / Section 15-68-102
15-68-102 Imposition and rate of sales tax and use tax -- exceptions
Status: in_force

15-68-102 . Imposition and rate of sales tax and use tax -- exceptions. (1) A sales tax of the following percentages is imposed on sales of the following property or services:

(a) 4% on accommodations and campgrounds;

(b) 4% on the base rental charge for rental vehicles.

(2) The sales tax is imposed on the purchaser and must be collected by the seller and paid to the department by the seller. The seller holds all sales taxes collected in trust for the state. The sales tax must be applied to the sales price.

(3) (a) For the privilege of using property or services within this state, there is imposed on the person using the following property or services a use tax equal to the following percentages of the value of the property or services:

(i) 4% on accommodations and campgrounds;

(ii) 4% on the base rental charge for rental vehicles.

(b) The use tax is imposed on property or services that were:

(i) acquired outside this state as the result of a transaction that would have been subject to the sales tax had it occurred within this state;

(ii) acquired within the exterior boundaries of an Indian reservation within this state as a result of a transaction that would have been subject to the sales tax had it occurred outside the exterior boundaries of an Indian reservation within this state;

(iii) acquired as the result of a transaction that was not initially subject to the sales tax imposed by subsection (1) or the use tax imposed by subsection (3)(a) but which transaction, because of the buyer's subsequent use of the property, is subject to the sales tax or use tax; or

(iv) rendered as the result of a transaction that was not initially subject to the sales tax or use tax but that because of the buyer's subsequent use of the services is subject to the sales tax or use tax.

(4) For purposes of this section, the value of property must be determined as of the time of acquisition, introduction into this state, or conversion to use, whichever is latest.

(5) The sale of property or services exempt or nontaxable under this chapter is exempt from the tax imposed in subsections (1) and (3).

(6) Lodging facilities and campgrounds are exempt from the tax imposed in subsections (1)(a) and (3)(a)(i) until October 1, 2003, for contracts entered into prior to April 30, 2003, that provide for a guaranteed charge for accommodations or campgrounds.
Mont. Code Ann. § 15-6-705 — MT Code / Title 15 / Chapter 6 / Part 7 / Section 15-6-705
15-6-705 Appeal of denial of certification of primary residence
Status: in_force

15-6-705 . Appeal of denial of certification of primary residence. (1) (a) If the department denies an application for certification of a primary residence, the owner may request an informal review of the denial by submitting an objection on written or electronic forms provided by the department for that purpose in a manner prescribed by the department. The objection must be made no later than 30 days after the date of the denial notification.

(b) The property owner may request that the department consider extenuating circumstances to grant an application for certification of a primary residence. Extenuating circumstances include but are not limited to extraordinary, unusual, or infrequent events that are material in nature and of a character different from the typical or customary, and that are not expected to recur.

(c) After the informal review, the department shall determine the correct status of the application and notify the taxpayer of its determination by mail or electronically. In the notification, the department shall state its reasons for accepting or denying the application.

(2) If a property owner is aggrieved by the determination made by the department after the review provided for in subsection (1), the property owner has the right to first appeal to the county tax appeal board and then to the Montana tax appeal board, whose findings are final subject to the right of review in the courts. An appeal to the county tax appeal board, pursuant to 15-15-102 , must be filed within 30 days from the date on the notice of the department's determination. If the county tax appeal board or the Montana tax appeal board determines that the residence should qualify as a primary residence, the department shall provide to the property owner the amount of property tax assistance due from the amount retained pursuant to 15-6-702 .
Mont. Code Ann. § 15-38-136 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-136
15-38-136 Terminated
Status: in_force

15-38-136 . Terminated. Sec. 39, Ch. 15, Sp. L. July 1992.
Mont. Code Ann. § 15-32-302 — MT Code / Title 15 / Chapter 32 / Part 3 / Section 15-32-302
15-32-302 Definitions
Status: in_force

15-32-302 . Definitions. As used in this part, the following definitions apply:

(1) "Inorganic fertilizer produced as a byproduct" means enriched mine tailings, kiln dust, and reject rock that have been processed for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101 .

(2) "Organic fertilizer" means raw organic matter that has been processed and aged for use in increasing soil condition and fertility and includes soil amendments as that term is defined in 80-10-101 .

(3) "Raw organic matter" means unprocessed plant or animal waste products.
Mont. Code Ann. § 15-61-202 — MT Code / Title 15 / Chapter 61 / Part 2 / Section 15-61-202
15-61-202 Tax exemption -- conditions
Status: in_force

15-61-202 . Tax exemption -- conditions. (1) Except as provided in this section, the amount of principal provided for in subsection (2) contributed annually by an employee or account holder to an account and all interest or other income on the principal may be excluded from the Montana taxable income of the employee or account holder and is exempt from taxation, in accordance with 15-30-2120 , as long as the principal and interest or other income is contained within the account, distributed to an immediate family member as provided in subsection (5), or withdrawn only for payment of eligible medical expenses or for paying the expenses of administering the account. Any part of the principal or income, or both, withdrawn from an account may not be excluded under subsection (2) and this subsection if the amount is withdrawn from the account and used for a purpose other than an eligible medical expense or for paying the expenses of administering the account.

(2) (a) An employee or account holder may annually contribute not more than:

(i) $4,500 in tax year 2024; and

(ii) an amount determined for each subsequent tax year by multiplying the amount in subsection (2)(a)(i) by an inflation factor determined by dividing the consumer price index fund for June of the previous tax year by the consumer price index for June 2023 and rounding the resulting figure to the nearest $100 increment.

(b) There is no limitation on the amount of funds and interest or other income on those funds that may be retained tax-free within an account.

(3) The transfer of money in an account owned by one employee or account holder to the account of another employee or account holder who is an immediate family member of the first employee or account holder does not subject either employee or account holder to tax liability under this section. Amounts contained within the account of the receiving employee or account holder are subject to the requirements and limitations provided in this section.

(4) The employee or account holder who establishes the account is the owner of the account. An employee or account holder may withdraw money in an account and deposit the money in another account with a different or with the same account administrator without incurring tax liability.

(5) Within 30 days of being furnished proof of the death of the employee or account holder, the account administrator shall distribute the principal and accumulated interest or other income in the account to the estate of the employee or account holder or to a designated pay-on-death beneficiary as provided in 72-6-223 . An immediate family member who receives the distribution provided for in this subsection becomes the account holder and may:

(a) within 1 year of the death of the employee or account holder from which the account was inherited, withdraw funds for eligible medical expenses incurred by the deceased; and

(b) contribute to the account, retain money in the account tax-free, and withdraw funds from the account as provided in this chapter.
Mont. Code Ann. § 15-70-403 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-403
15-70-403 Gasoline, special fuel, and aviation fuel tax -- incidence -- rates
Status: in_force

15-70-403 . (Temporary) Gasoline, special fuel, and aviation fuel tax -- incidence -- rates. (1) The incidence of the fuel tax is on the distributor for the privilege of engaging in and carrying on business in this state. Each distributor shall pay to the department of transportation a tax in an amount equal to:

(a) 33 cents for each gallon of gasoline distributed by the distributor within the state and on which the gasoline tax has not been paid by any other distributor;

(b) 29.75 cents for each gallon of special fuel distributed by the distributor within the state and on which the special fuel tax has not been paid by any other distributor; and

(c) 5 cents for each gallon of aviation fuel, other than fuel sold to the federal defense fuel supply center, which is allocated to the department as provided by 67-1-301 .

(2) The gasoline tax provided for in subsection (1)(a) must be deposited as follows:

(a) the revenue from 22 cents of the tax less the allocations provided for in 60-3-201 (1)(a) through (1)(d) to the highway restricted account provided for in 15-70-126 ;

(b) the revenue from 4 cents of the tax less the allocations provided for in 60-3-201 (1)(a) through (1)(d) to the highway patrol administration state special revenue account established in 44-1-110 ; and

(c) the remaining revenue from the tax less the allocations provided for in 60-3-201 (1)(a) through (1)(d) to the local government road construction and maintenance restricted account provided for in 15-70-128 .

(3) The special fuel tax provided for in subsection (1)(b) must be deposited as follows:

(a) the revenue from 24.6 cents of the tax to the highway restricted account provided for in 15-70-126 ;

(b) the revenue from 4 cents of the tax to the highway patrol administration state special revenue account established in 44-1-110 ; and

(c) the remaining revenue from the tax to the local government road construction and maintenance restricted account provided for in 15-70-128 .

(4) Gasoline or special fuel may not be included in the measure of the distributor's tax if it is sold for export unless the distributor is not licensed and is not paying the tax to the state where the fuel is destined.

(5) Special fuel may not be included in the measure of the distributor's tax if it is dyed by injector at a refinery or terminal for off-highway use.

(6) When no Montana fuel tax has been paid by a distributor or any other person, the department shall collect or cause to be collected from the owners or operators of motor vehicles operating on the public roads and highways of this state a tax equal to the tax rate provided for in subsection (1)(a) for gasoline and subsection (1)(b) for dyed or undyed special fuel. The tax must be paid for each gallon of gasoline or special fuel as defined in this part, or other volatile liquid, except liquid petroleum gas, of less than 46 degrees A.P.I. (American petroleum institute) gravity test sold or used to produce motor power to operate motor vehicles on the public roads and highways of this state.

(7) The tax may not be imposed on dyed special fuel delivered into the fuel supply tank of a vehicle that is equipped with a feed delivery box if:

(a) the feed delivery box is permanently affixed to the vehicle;

(b) the vehicle is used exclusively for the feeding of livestock; and

(c) the gross vehicle weight of the vehicle, exclusive of any towed units, is greater than 12,000 pounds.

(8) All special fuel or other volatile liquid, except liquid petroleum gas, of less than 46 degrees A.P.I. (American petroleum institute) gravity test sold or used in motor vehicles, motorized equipment, and the internal combustion of any engines, including stationary engines, and used in connection with any work performed under any contracts pertaining to the construction, reconstruction, or improvement of a highway or street and its appurtenances awarded by any public agencies, including federal, state, county, municipal, or other political subdivisions, must be fuel on which Montana fuel tax has been paid.

(9) Material used for construction, reconstruction, or improvement in connection with work performed under a contract as provided in subsection (8) must be produced using fuel on which Montana fuel tax has been paid.
Mont. Code Ann. § 15-1-223 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-223
15-1-223 Office of taxpayer assistance
Status: in_force

15-1-223 . Office of taxpayer assistance. (1) The department of revenue shall establish and maintain an office of taxpayer assistance.

(2) The office shall assist taxpayers by:

(a) providing easily understandable tax information on audits and corrections and review procedures of the department;

(b) providing easily understandable information on appeal procedures;

(c) answering questions regarding preparing and filing of returns and reports with the department; and

(d) locating documents or payments filed with or submitted to the department.

(3) The office of taxpayer assistance shall also:

(a) receive and evaluate complaints related to improper or abusive behavior or inefficient service provided by employees of the department and recommend appropriate action to the director of the department to resolve the complaints;

(b) compile data on the number and type of taxpayer complaints received and evaluate the actions taken to resolve complaints;

(c) survey taxpayers to obtain their evaluation of the quality of service provided by the department;

(d) monitor the department's compliance with the taxpayer bill of rights and report any abuses to the director of the department;

(e) monitor the department's collection activities to:

(i) report any abuses in collection activities by the department to the director;

(ii) recommend to the director whether a particular collection activity should be stopped if the taxpayer has not had an adequate opportunity to discuss alternative means of payment; and

(f) perform any other functions that the director may assign to assist taxpayers in complying with Montana's tax laws.

(4) The department may charge a fee of $1 for processing a complaint.
Mont. Code Ann. § 15-37-204 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-204
15-37-204 Quarterly return
Status: in_force

15-37-204 . Quarterly return. (1) Each and every person must, within 30 days after the end of each quarter, make out on forms prescribed by the department of revenue and deliver to the department a statement showing the total number of tons of concentrates of vermiculite, perlite, kerrite, maconite, or any other micaceous minerals mined or produced by such person during each month of such quarter and during the whole quarter and such other information as the department may require, together with the total amount due to the state as license taxes for such quarter, and must, within such 30 days and at the same time such statement is delivered to the department, pay to the department the amount of the license taxes shown by such statement to be due to the state for the quarter for which such statement is made.

(2) Any person engaged in carrying on such business at more than one place or operating more than one mine in this state may include all thereof in one statement.

(3) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown therefor.
Mont. Code Ann. § 15-68-501 — MT Code / Title 15 / Chapter 68 / Part 5 / Section 15-68-501
15-68-501 Liability for payment of tax -- security for retailer without place of business -- penalty
Status: in_force

15-68-501 . Liability for payment of tax -- security for retailer without place of business -- penalty. (1) Liability for the payment of the sales tax and use tax is not extinguished until the taxes have been paid to the department.

(2) A retailer that does not maintain an office or other place of business within this state is liable for the sales tax or use tax in accordance with this chapter and may be required to furnish adequate security, as provided in 15-68-512 , to ensure collection and payment of the taxes. When authorized and except as otherwise provided in this chapter, the retailer is liable for the taxes upon all property sold and services provided in this state in the same manner as a retailer who maintains an office or other place of business within this state. The seller's permit provided for in 15-68-401 may be canceled at any time if the department considers the security inadequate or believes that the taxes can be collected more effectively in another manner.

(3) An agent, canvasser, or employee of a retailer doing business within this state may not sell, solicit orders for, or deliver any property or services within Montana unless the principal, employer, or retailer possesses a seller's permit issued by the department. If an agent, canvasser, or employee violates the provisions of this chapter, the person is subject to a fine of not more than $100 for each separate transaction or event.
Mont. Code Ann. § 15-65-102 — MT Code / Title 15 / Chapter 65 / Part 1 / Section 15-65-102
15-65-102 Rulemaking authority
Status: in_force

15-65-102 . Rulemaking authority. The department of revenue shall adopt such rules as may be necessary to implement and administer this part.
Mont. Code Ann. § 15-30-2104 — MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2104
15-30-2104 Tax on nonresident
Status: in_force

15-30-2104 . Tax on nonresident. (1) (a) Except as provided in 15-30-2106 , a tax is imposed on each nonresident individual, estate, or trust equal to the tax computed under 15-30-2103 as if the nonresident individual, estate, or trust were a resident during the entire tax year, multiplied by the ratio of Montana source income to total income from all sources.

(b) This subsection (1) does not permit any items of income, gain, loss, deduction, expense, or credit to be counted more than once in determining the amount of Montana source income, and the department may adopt rules that are reasonably necessary to prevent duplication or to provide for allocation of particular items of income, gain, loss, deduction, expense, or credit.

(2) Pursuant to the provisions of Article III, section 2, of 15-1-601 , each nonresident taxpayer required to file a return and whose only activity in Montana consists of making sales and who does not own or rent real estate or tangible personal property within Montana and whose annual gross volume of sales made in Montana during the taxable year does not exceed $100,000 may elect to pay an income tax of 1/2 of 1% of the dollar volume of gross sales made in Montana during the taxable year. The tax is in lieu of the tax imposed under 15-30-2103 and subsection (1)(a) of this section. The gross volume of sales made in Montana during the tax year must be determined according to the provisions of Article IV, sections 11 and 12, of 15-1-601 .
Mont. Code Ann. § 15-1-503 — MT Code / Title 15 / Chapter 1 / Part 5 / Section 15-1-503
15-1-503 Refund of overpayment -- procedure
Status: in_force

15-1-503 . Refund of overpayment -- procedure. (1) When there has been an overpayment of the estate tax collected by county treasurers or any other tax collected by the department and there is no law providing for a refund, the department shall refund the amount of the overpayment to the taxpayer, plus any interest and penalty due the taxpayer, as provided in subsection (2).

(2) A refund or payment is not allowed unless a claim is filed by the taxpayer before the expiration of 5 years from the time that the tax was paid. Within 6 months after the claim is filed, the department shall examine the claim and either approve or disapprove it. If the claim is approved, the credit or refund must be made to the taxpayer within 60 days after the claim is approved. If the claim is disallowed, the department shall notify the taxpayer and shall grant a hearing on the claim. If the department disapproves a claim after holding a hearing, the determination of the department may be reviewed as provided by 15-30-2608 .