Mont. Code Ann. § 15-70-101 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-101
15-70-101 Disposition of funds
Status: in_force

15-70-101 . Disposition of funds. (1) Those funds allocated to cities, towns, counties, and consolidated city-county governments in this section must, in accordance with the provisions of 17-2-124 , be paid by the department from the local government road construction and maintenance restricted account provided for in 15-70-128 to the cities, towns, counties, and consolidated city-county governments.

(2) The allocated funds must be distributed as follows:

(a) The amount of $150,000 must be designated for the purposes and functions of the Montana local technical assistance transportation program in Bozeman.

(b) Three-eighths of the remaining amount must be divided among the various counties in the following manner:

(i) 40% in the ratio that the rural road mileage in each county, exclusive of the national highway system and the primary system, bears to the total rural road mileage in the state, exclusive of the national highway system and the primary system;

(ii) 40% in the ratio that the rural population in each county outside incorporated cities and towns bears to the total rural population in the state outside incorporated cities and towns;

(iii) 20% in the ratio that the land area of each county bears to the total land area of the state.

(c) The remaining funds must be divided among the incorporated cities and towns in the following manner:

(i) 50% of the sum in the ratio that the population within the corporate limits of the city or town bears to the total population within corporate limits of all the cities and towns in Montana;

(ii) 50% in the ratio that the city or town street and alley mileage, exclusive of the national highway system and the primary system, within corporate limits bears to the total street and alley mileage, exclusive of the national highway system and primary system, within the corporate limits of all cities and towns in Montana.

(3) (a) For the purpose of allocating the funds in subsections (2)(b) and (2)(c) to a consolidated city-county government, each entity must be considered to have separate city and county boundaries. The city limit boundaries are the last official city limit boundaries for the former city unless revised boundaries based on the location of the urban area have been approved by the department of transportation and must be used to determine city and county populations and road mileages in the following manner:

(i) Percentage factors must be calculated to determine separate populations for the city and rural county by using the last official decennial federal census population figures that recognized an incorporated city and the rural county. The factors must be based on the ratio of the city to the rural county population, considering the total population in the county minus the population of any other incorporated city or town in the county.

(ii) The city and county populations must be calculated by multiplying the total county population, as determined by the latest official decennial census or the latest interim year population estimates from the Montana department of commerce as supplied by the United States bureau of the census, minus the population of any other incorporated city or town in that county, by the factors established in subsection (3)(a)(i).

(b) The amount allocated by this method for the city and the county must be combined, and single monthly payments must be made to the consolidated city-county government.

(4) All funds allocated by this section to counties, cities, towns, and consolidated city-county governments must be used for the construction, reconstruction, maintenance, and repair of rural roads or city or town streets and alleys or for the share that the city, town, county, or consolidated city-county government might otherwise expend for proportionate matching of federal funds allocated for the construction of roads or streets that are part of the primary or secondary highway system or urban extensions to those systems. The governing body of a town or third-class city, as defined in 7-1-4111 , may each year expend no more than 25% of the funds allocated to that town or third-class city for the purchase of capital equipment and supplies to be used for the maintenance and repair of town or third-class city streets and alleys. The governing body of a town or third-class city may place all or a part of the 25% in a restricted asset account within the gas tax apportionment fund that is carried forward until there is a need for the expenditure.

(5) All funds allocated by this section to counties, cities, towns, and consolidated city-county governments must be disbursed to the lowest responsible bidder according to applicable bidding procedures followed in all cases in which the contract for construction, reconstruction, maintenance, or repair is in excess of the amounts provided in 7-5-2301 and 7-5-4302 .

(6) For the purposes of this section in which distribution of funds is made on a basis related to population, the population must be determined annually for counties and biennially for cities according to the latest official decennial census or the latest interim year population estimates from the Montana department of commerce as supplied by the United States bureau of the census.

(7) For the purposes of this section in which determination of mileage is necessary for distribution of funds, it is the responsibility of the cities, towns, counties, and consolidated city-county governments to furnish to the department of transportation a yearly certified statement indicating the total mileage within their respective areas applicable to this chapter. All mileage submitted is subject to review and approval by the department of transportation.

(8) Except by a town or third-class city as provided in subsection (4), the funds authorized by this section may not be used for the purchase of capital equipment.

(9) Unused balances remaining in the former 15-70-127 bridge and road safety and accountability restricted account as of June 30, 2023, must be distributed in accordance with subsections (2)(b) and (2)(c) on September 1, 2023.
Mont. Code Ann. § 15-50-308 — MT Code / Title 15 / Chapter 50 / Part 3 / Section 15-50-308
15-50-308 Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice
Status: in_force

15-50-308 . Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice. (1) If a person fails to file the statement required by 15-50-206 within the time required or fails to pay the tax required by this chapter on or before the date payment is due, the department shall determine as best it may the total gross income of the person from its contracting business within this state during the quarter.

(2) The department shall compute the amount of license taxes due, including penalty and interest as provided in 15-1-216 , from the person and shall mail to the person a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter must advise that if payment is not made, a warrant for distraint may be filed.
Mont. Code Ann. § 15-38-102 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-102
15-38-102 Legislative policy
Status: in_force

15-38-102 . Legislative policy. It is the policy of the state of Montana to indemnify its citizens for the loss of long-term value resulting from the depletion of its mineral resource base and for environmental damage caused by mineral development. This policy of indemnification is achieved by establishing a permanent resource indemnity trust, as required by Article IX, section 2, of the Montana constitution, by supporting ground water assessment programs from the proceeds of a tax levied on mineral extraction, and by allocating spendable revenues:

(1) to protect and restore the environment from damages resulting from mineral development;

(2) to support a variety of development programs that benefit the economy of the state and the lives of Montana citizens; and

(3) to assess the state's ground water resources.
Mont. Code Ann. § 15-68-206 — MT Code / Title 15 / Chapter 68 / Part 2 / Section 15-68-206
15-68-206 Exemption -- government agencies
Status: in_force

15-68-206 . Exemption -- government agencies. All sales by or uses by the United States or an agency or instrumentality of the United States are exempt from the sales tax and use tax.
Mont. Code Ann. § 15-7-306 — MT Code / Title 15 / Chapter 7 / Part 3 / Section 15-7-306
15-7-306 Rules
Status: in_force

15-7-306 . Rules. The department of revenue may prescribe such rules as are reasonably necessary to facilitate and expedite the provisions and administration of this part.
Mont. Code Ann. § 15-30-2540 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2540
15-30-2540 Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address
Status: in_force

15-30-2540 . Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address. (1) Each remitter is liable for the payment required by 15-30-2541 , the amount required to be deducted and withheld under 15-30-2536 through 15-30-2547 , and the annual statements required by 15-30-2543 and 15-30-2544 . The payments required by 15-30-2541 and the amounts required to be deducted and withheld, plus penalty and interest due, are a tax. With respect to the tax, the remitter is the taxpayer.

(2) The officer of a corporation whose responsibility it is to collect, truthfully account for, and pay to the state the amounts withheld from mineral royalty payments and who fails to pay the withholdings is liable to the state for the amounts withheld and the penalty and interest due on the amounts.

(3) (a) Subject to subsections (3)(b) and (6), each officer of the corporation is individually liable, along with the corporation, for filing statements, to the extent that the officer has access to the requisite records, and for unpaid taxes, penalties, and interest upon a determination that the officer:

(i) possessed the responsibility to file statements and pay taxes on behalf of the corporation; and

(ii) possessed the responsibility on behalf of the corporation for directing the filing of tax statements or the payment of other corporate obligations and exercised that responsibility, resulting in the corporation's failure to file statements required by 15-30-2536 through 15-30-2547 or to pay taxes due as required by 15-30-2536 through 15-30-2547 .

(b) If a corporate remitter violates the provisions of 15-30-2536 through 15-30-2547 , the department shall first apply the provisions of 15-30-2546 against the corporation. If the corporation fails to remedy the violation, then the department shall apply the provisions of 15-30-2546 against each responsible corporate officer as determined in subsections (3)(a) and (3)(c) of this section.

(c) In determining which corporate officer is liable, the department is not limited to considering the elements set forth in subsection (3)(a) to establish individual liability and may consider any other available information.

(4) In the case of a corporate bankruptcy, the liability of the individual remains unaffected by the discharge of penalty and interest against the corporation. The individual remains liable for any statements and the amount of taxes, penalties, and interest unpaid by the corporation.

(5) Subject to subsection (6), for the purpose of determining liability for the filing of statements and the payment of taxes, penalties, and interest owed under 15-30-2536 through 15-30-2547 :

(a) each partner of a partnership is jointly and severally liable, along with the partnership, for any statements, taxes, penalties, and interest due while a partner;

(b) each member of a limited liability company that is treated as a partnership or as a corporation for income tax purposes is jointly and severally liable, along with the limited liability company, for any statements, taxes, penalties, and interest due while a member;

(c) the member of a single-member limited liability company that is disregarded for income tax purposes is jointly and severally liable, along with the limited liability company, for any statements, taxes, penalties, and interest due while a member; and

(d) each manager of a manager-managed limited liability company is jointly and severally liable, along with the limited liability company, for any statements, taxes, penalties, and interest due while a manager.

(6) The liability of an individual described in subsection (3) or (5) for taxes, penalties, and interest is released if and to the extent that the amount required to be deducted and withheld under 15-30-2536 through 15-30-2547 is deposited in a separate account that is:

(a) established in a bank, as defined in 32-1-102 , located in Montana;

(b) designated as a special fund in trust for the state; and

(c) payable to the department.

(7) If the remitter fails to deduct and withhold the amounts specified in 15-30-2538 and the tax, against which the deducted and withheld amounts would have been credited, is paid, the amounts required to be deducted and withheld may not be collected from the remitter.
Mont. Code Ann. § 15-70-417 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-417
15-70-417 Penalties for delinquency
Status: in_force

15-70-417 . Penalties for delinquency. (1) Except for tax due under the agreement adopted under 15-70-121 , any fuel tax not paid within the time provided in 15-70-113 (3) and 15-70-410 is delinquent. A penalty of 10% must be added to the tax, and the tax bears interest at the rate of 1% per month, prorated daily, from the date of delinquency until paid.

(2) Except as provided in subsection (3), a statement filed after the date required in 15-70-410 is subject to a $100 penalty.

(3) (a) The department shall waive the penalty if the late filing is the first offense within a 3-year period of timely filings.

(b) The department may waive the penalty if the director or the director's designee determines the late filing or payment to be beyond the distributor's control.

(4) If a distributor or other person required to pay the tax willfully fails, neglects, or refuses to file any statement required by this part or willfully fails to pay the tax within the time provided, the department may revoke any license issued under this part.

(5) Except as provided in subsection (3), the department shall proceed to collect a delinquent tax, with penalties and interest. At the request of the department, the attorney general shall commence and prosecute to final determination in any court of competent jurisdiction an action to collect the tax.
Mont. Code Ann. § 15-30-3703 — MT Code / Title 15 / Chapter 30 / Part 37 / Section 15-30-3703
15-30-3703 Taxation of qualifying net capital gains from sale of capital stock -- conditions -- rulemaking
Status: in_force

15-30-3703 . Taxation of qualifying net capital gains from sale of capital stock -- conditions -- rulemaking. (1) For a taxpayer to qualify for the tax rate under 15-30-3704 , as of the date on which the sale or exchange of capital stock is made by the taxpayer, the corporation must have:

(a) at least 60 consecutive months of new business activity in the state, with the first activity occurring on or after January 1, 2021;

(b) more than 50% of its corporate officers residing in the state for the previous 36 months;

(c) at least 30% of its employees residing in the state for the previous 12 months; and

(d) at least 25 full-time employees residing in the state for the previous 36 months.

(2) In order for a taxpayer to qualify for the tax rate under 15-30-3704 , the corporation whose capital stock was sold or exchanged may not be organized primarily for the purpose of land or real estate investment and in no case may more than 50% of the capital gain from the sale be attributable to gains on real property.

(3) The department shall adopt rules to implement and administer this part.
Mont. Code Ann. § 15-6-401 — MT Code / Title 15 / Chapter 6 / Part 4 / Section 15-6-401
15-6-401 Legislative findings -- local government charters and fixed mill levy limits superseded
Status: in_force

15-6-401 . Legislative findings -- local government charters and fixed mill levy limits superseded. (1) (a) The legislature finds that most local governments set mill levies that adjust downward when taxable value increases under 15-10-420 . This floating mill levy concept automatically lowers the number of mills levied against a taxpayer when property values increase, which mitigates increases in property values. However, when mill levies are fixed, the opposite occurs when property values increase, and property taxes are not automatically mitigated for taxpayers that are levied based on a fixed mill levy.

(b) The legislature finds further that it is prohibited under Article VIII, section 2, of the Montana constitution, from suspending or contracting away the power to tax. The legislature also recognizes and respects the power of local governments under Article XI, section 5, of the Montana constitution to adopt, amend, revise, or abandon a charter.

(2) As a matter of policy, the legislature intends to supersede local government charters that fix mill levy limits for the limited purpose of exercising the power to tax while also maintaining local government revenue sources without raising taxes on residential taxpayers. Having considered all options on a statewide basis, the legislature finds the statutory structure of the property tax has evolved significantly since the passage of Initiative Measure No. 105 on November 4, 1986, and the enactment of 15-10-420 by the legislature in 1999. Given the significant change in the structure of the property tax and the rising cost of residential property in the last 5 years, there is a compelling interest to all the citizens of the state to lower residential property tax rates for primary residences, which can only be accomplished by this section and 15-10-420 .

(3) A local government with a charter form of government that includes a mill levy limit of a specific number of mills that may be imposed in the charter shall levy the number of mills in fiscal year 2026 and subsequent tax years that will generate the amount of property taxes assessed in fiscal year 2025, without amending or revising the charter. In fiscal years after 2026, the local government may levy an amount not to exceed the number of mills levied in fiscal year 2026.

(4) A taxing entity with a local mill levy limit of a specific number of mills that may be imposed that was authorized by the voters before May 13, 2025, shall:

(a) elect to transition a voted mill levy to a dollar-based mill levy equal to the amount of property taxes assessed in fiscal year 2025 and thereafter subject to the provisions of 15-10-420 (1)(a); or

(b) levy the number of mills in fiscal year 2026 that will generate the amount of property taxes assessed in fiscal year 2025. In fiscal years after 2026, the local government may levy an amount not to exceed the number of mills levied in fiscal year 2026.
Mont. Code Ann. § 15-36-321 — MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-321
15-36-321 Statute of limitations
Status: in_force

15-36-321 . Statute of limitations. (1) Except as otherwise provided in this section, a deficiency may not be assessed 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 on which 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) 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 is later, unless before the expiration of the period, the taxpayer files a claim or the department of revenue has determined the existence of the overpayment and has approved the refund or credit. 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 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 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. § 15-1-140 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-140
15-1-140 Terminated
Status: in_force

15-1-140 . Terminated. Sec. 18, Ch. 597, L. 2003.
Mont. Code Ann. § 15-23-107 — MT Code / Title 15 / Chapter 23 / Part 1 / Section 15-23-107
15-23-107 Amended assessment
Status: in_force

15-23-107 . Amended assessment. Whenever the valuation of centrally assessed property is revised under 15-8-601 or 15-23-102 , the department shall, within 15 days following the final decision or order, enter the revision in the property tax record for each applicable county.
Mont. Code Ann. § 15-30-2388 — MT Code / Title 15 / Chapter 30 / Part 23 / Section 15-30-2388
15-30-2388 Agriculture literacy in Montana schools program account -- administration
Status: in_force

15-30-2388 . Agriculture literacy in Montana schools program account -- administration. (1) There is an agriculture literacy in Montana schools program account in the state special revenue fund provided for in 17-2-102 .

(2) All money collected under 15-30-2389 must be deposited in the account.

(3) Money in the account must be used by the department of agriculture to provide funding for developing and presenting an educational program that will provide young people with a better understanding of the crucial role of agriculture in all aspects of society and of how Montana agriculture relates to the rest of the world. The educational program must be developed and presented through the joint efforts of the United States department of agriculture, educators at all levels, and representatives of state and national agricultural organizations.
Mont. Code Ann. § 15-61-205 — MT Code / Title 15 / Chapter 61 / Part 2 / Section 15-61-205
15-61-205 False claims prohibited -- penalty
Status: in_force

15-61-205 . False claims prohibited -- penalty. (1) A person may not knowingly prepare or cause to be prepared a false claim, receipt, statement, or billing to justify the withdrawal of money from an account.

(2) A person who violates subsection (1) by preparing or causing the preparation of a false claim, receipt, statement, or billing in an amount not exceeding $300 is guilty of theft and upon conviction shall be fined an amount not to exceed $500 or be imprisoned in the county jail for a term not to exceed 6 months, or both. A person convicted of a second offense shall be fined $500 or be imprisoned in the county jail for a term not to exceed 6 months, or both. A person convicted of a third or subsequent offense shall be fined $1,000 and be imprisoned in the county jail for a term of not less than 30 days or more than 6 months.

(3) A person who violates subsection (1) by preparing or causing the preparation of a false claim, receipt, statement, or billing in an amount of $300 or more is guilty of theft and upon conviction shall be fined an amount not to exceed $50,000 or be imprisoned in the state prison for a term not to exceed 10 years, or both.

(4) Amounts involved in thefts committed pursuant to a common scheme or the same transaction, whether from the same person or several persons, may be aggregated in determining the value of the amount withdrawn from an account in violation of this section.
Mont. Code Ann. § 15-23-507 — MT Code / Title 15 / Chapter 23 / Part 5 / Section 15-23-507
15-23-507 Taxation and payment on royalty interests
Status: in_force

15-23-507 . Taxation and payment on royalty interests. At the time of computing net proceeds assessments, the department shall also determine the royalty lists or schedules for each county in which the mines and mining claims are located. The department shall prepare from the net proceeds and royalty assessments a tax roll that must be furnished to the county treasurer on or before the following September 15. Upon furnishing the tax roll, the taxes are due and payable. Assessments of royalty on production of metals and minerals other than petroleum and natural gas must be entered by the department in the property tax record in the name of the recipient or owner of the royalty. The county treasurer shall give full notice of the assessment to the recipient or royalty owner and shall collect the taxes in the same manner as taxes on net proceeds of mines. Taxes on the royalty assessments and taxes on net proceeds of mines are payable at the times specified in 15-16-102 , and any delinquencies in the payment are subject to the interest and penalties provided in 15-16-102 .
Mont. Code Ann. § 15-37-115 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-115
15-37-115 Credit for overpayment -- interest on overpayment
Status: in_force

15-37-115 . Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.

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

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

(b) Interest is not allowed:

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

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

(c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this chapter is not considered an overpayment with respect to which interest is allowable.
Mont. Code Ann. § 15-38-302 — MT Code / Title 15 / Chapter 38 / Part 3 / Section 15-38-302
15-38-302 Natural resources projects state special revenue account created -- revenue allocated -- limitations on appropriations from account
Status: in_force

15-38-302 . Natural resources projects state special revenue account created -- revenue allocated -- limitations on appropriations from account. (1) There is a natural resources projects state special revenue account within the state special revenue fund established in 17-2-102 .

(2) There must be paid into the natural resources projects state special revenue:

(a) the interest income of the resource indemnity trust fund under the provisions of 15-38-202 ;

(b) the resource indemnity and ground water assessment tax under the provisions of 15-38-106 ;

(c) the oil and natural gas production tax as provided in 15-36-331 ;

(d) the excess of the coal severance tax proceeds allocated by 85-1-603 to the renewable resource loan debt service fund above debt service requirements as provided in and subject to the conditions of 85-1-619 ; and

(e) 10% of the interest earned from the Montana water development state special revenue account established in 85-1-320 to be used for water storage pilot projects and dam inspections required under 85-15-213 .

(3) Appropriations may be made from the natural resources projects state special revenue account for grants and loans for designated projects and the activities authorized in 85-1-602 and 90-2-1102 .

(4) The account retains its own interest.
Mont. Code Ann. § 15-24-922 — MT Code / Title 15 / Chapter 24 / Part 9 / Section 15-24-922
15-24-922 Board of livestock to prescribe per capita fee -- refunds
Status: in_force

15-24-922 . Board of livestock to prescribe per capita fee -- refunds. (1) The board of livestock shall annually prescribe the amount of the per capita fee to be made against livestock of all classes for the purpose indicated in 15-24-921 .

(2) The per capita fee must be calculated each year to provide not more than 110% of the average annual revenue that was generated solely by the per capita fee in the 3 previous years. The calculation may not include investment income and must apply a reasonable factor for nonpayment and late payment of fees and for reimbursement to the department pursuant to 15-24-925 for collection of the fee.

(3) (a) A livestock owner who moves livestock between states is entitled to a refund of the per capita fee collected under 15-24-921 based on the number of months that the livestock have situs in Montana. The amount of the refund is equal to the ratio of the number of months that the livestock do not have situs in the state to the number of months in the year, multiplied by the original per capita fee due. A taxpayer shall apply to the board of livestock on a form prescribed by the board for a refund allowed under this subsection by March 31 of the following year. The applicant shall provide a statement showing the date when the livestock were moved out of or into the state and documentation of livestock transfers pursuant to Title 81, chapter 3, part 2.

(b) For the purposes of 15-24-921 and this section, the per capita fee may not be prorated.
Mont. Code Ann. § 15-30-2541 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2541
15-30-2541 Royalty withholding tax remittance schedule -- alternative schedules and methods -- records
Status: in_force

15-30-2541 . Royalty withholding tax remittance schedule -- alternative schedules and methods -- records. (1) Except as provided in subsection (2), each remitter is required to file a quarterly return, on a form prescribed by the department, and remit to the department the amount of tax withheld on royalty payments according to the following schedule:

(a) for royalty payments made during January, February, and March of each calendar year, the amount withheld is due on or before April 30 of the year;

(b) for royalty payments made during April, May, and June of each calendar year, the amount withheld is due on or before July 31 of the year;

(c) for royalty payments made during July, August, and September of each calendar year, the amount withheld is due on or before October 31 of the year; and

(d) for royalty payments made during October, November, and December of each calendar year, the amount withheld is due on or before January 31 of the following year.

(2) A remitter may request an alternative remittance schedule other than the schedule required by subsection (1). The department may consider situations, such as administrative and taxpayer convenience and frequency of royalty payments, in determining whether to approve an alternative remittance schedule.

(3) A remitter may elect to remit and file mineral backup withholding electronically in any format established and approved by the department if the remitter obtains prior approval from the department before remitting the tax by electronic funds transfer.

(4) If a remitter remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.

(5) If the department has reason to believe that collection of the amount of any tax withheld is in jeopardy, it may proceed as provided under 15-1-703 .

(6) Each remitter shall keep accurate royalty payment and withholding records containing the information that the department may prescribe by rule. Those records must be open to inspection and audit and may be copied by the department or its authorized representative at any reasonable time and as often as may be necessary. A remitter that maintains its records outside of Montana shall furnish copies of those records to the department at the remitter's expense.
Mont. Code Ann. § 15-6-203 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-203
15-6-203 Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts
Status: in_force

15-6-203 . Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts. (1) (a) There is an exemption from taxation for a clubhouse, building, or land owned, rented, leased, or used primarily:

(i) by any society or organization of honorably discharged United States military personnel; and

(ii) for educational, fraternal, benevolent, or purely public charitable purposes rather than for gain or profit.

(b) The clubhouse or building exemption provided for in this section applies:

(i) to the personal property necessarily used in the building; and

(ii) even if a business, intended primarily for the use of the members, is required to be open to the public and is operated in a portion of the building.

(c) If property exempt under this subsection (1) is owned by someone other than the society or organization, the savings from the property tax exemption must be realized by the society or organization.

(2) All property, real or personal, in the possession of legal guardians of incompetent veterans of U.S. military service or minor dependents of the veterans, when the property is funds or derived from funds received from the United States as pension, compensation, insurance, adjusted compensation, or gratuity, is exempt from all taxation as property of the United States while held by the guardian, but not after title passes to the veteran or minor in the minor's own right on account of removal of legal disability.
Mont. Code Ann. § 15-1-2302 — MT Code / Title 15 / Chapter 1 / Part 23 / Section 15-1-2302
15-1-2302 Terminated
Status: in_force

15-1-2302 . Terminated. Sec. 10, Ch. 47, L. 2023.
Mont. Code Ann. § 15-8-304 — MT Code / Title 15 / Chapter 8 / Part 3 / Section 15-8-304
15-8-304 Enforcement powers of department
Status: in_force

15-8-304 . Enforcement powers of department. (1) The department may:

(a) require any person in the state to make and subscribe an affidavit, giving the person's name, place of residence, and post-office address;

(b) subpoena and examine any person in relation to any statement furnished to the department or any statement that discloses property that is assessable in the state.

(2) The department may exercise this power in any county where the person whom it desires to examine may be found but may not require the person to appear before it in any county other than that in which the subpoena is served.
Mont. Code Ann. § 15-30-2503 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2503
15-30-2503 Employer liable for withholding taxes and statements
Status: in_force

15-30-2503 . Employer liable for withholding taxes and statements. (1) Except as provided in 15-30-2513 and subsection (7) of this section, each employer is liable for the payments required by 15-30-2504 , the amounts required to be deducted and withheld under this part, and the annual statements required by 15-30-2506 and 15-30-2507 . The payments required by 15-30-2504 and the amounts required to be deducted and withheld, plus interest due, are a tax. With respect to the tax, the employer is the taxpayer.

(2) The officer of a corporation whose responsibility it is to collect, truthfully account for, and pay to the state the amounts withheld from the corporation's employees and who fails to pay the withholdings is liable to the state for the amounts withheld and the penalty and interest due on the amounts.

(3) (a) Each officer of the corporation is individually liable along with the corporation for filing statements to the extent that the officer has access to the requisite records and for unpaid taxes, penalties, and interest upon a determination that the officer:

(i) possessed the responsibility to file statements and pay taxes on behalf of the corporation; and

(ii) possessed the responsibility on behalf of the corporation for directing the filing of tax statements or the payment of other corporate obligations and exercised that responsibility, resulting in the corporation's failure to file statements required by this part or pay taxes due as required by this part.

(b) In determining which corporate officer is liable, the department is not limited to considering the elements set forth in subsection (3)(a) to establish individual liability and may consider any other available information.

(4) In the case of a corporate bankruptcy, the liability of the individual remains unaffected by the discharge of penalty and interest against the corporation. The individual remains liable for any statements and the amount of taxes, penalties, and interest unpaid by the corporation.

(5) For the purpose of determining liability for the filing of statements and the remittance of taxes, penalties, and interest owed under this part:

(a) each partner of a partnership is jointly and severally liable, along with the partnership, for any statements, taxes, penalties, and interest due while a partner;

(b) each member of a limited liability company that is treated as a partnership or as a corporation for income tax purposes is jointly and severally liable, along with the limited liability company, for any statements, taxes, penalties, and interest due while a member;

(c) the member of a single-member limited liability company that is disregarded for income tax purposes is jointly and severally liable, along with the limited liability company, for any statements, taxes, penalties, and interest due while a member; and

(d) each manager of a manager-managed limited liability company is jointly and severally liable, along with the limited liability company, for any statements, taxes, penalties, and interest due while a manager.

(6) If the employer fails to deduct and withhold the amounts specified in 15-30-2502 and the tax against which the deducted and withheld amounts would have been credited is paid, the amounts required to be deducted and withheld may not be collected from the employer.

(7) (a) Subject to subsection (7)(b), each officer or director of a small nonprofit corporation is exempt from the provisions of this section imposing individual liability.

(b) The exemption from individual liability in subsection (7)(a) does not apply if:

(i) the officer or director receives monetary compensation or wages for services to the small nonprofit corporation. For the purposes of this subsection (7)(b)(i), the term "compensation" does not include the reasonable reimbursement of expenses.

(ii) the small nonprofit corporation is out of compliance with the provisions this section for more than 12 months with outstanding unpaid taxes, penalties, and interest; or

(iii) the officer or director is involved in fraud, embezzlement, or intentional misconduct.

(8) As used in this section, the term "small nonprofit corporation" has the same meaning as nonprofit corporation provided in 27-1-732 , except that the term does not include a corporation or organization that employs more than 10 paid employees at any given time during the calendar year.
Mont. Code Ann. § 15-1-702 — MT Code / Title 15 / Chapter 1 / Part 7 / Section 15-1-702
15-1-702 Issuance of warrant
Status: in_force

15-1-702 . Issuance of warrant. (1) If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days after the date of the notice, the department may issue a warrant if payment is not received.

(2) Use of the procedure to issue a warrant under this section does not preclude use of the procedure under 15-1-703 if the department determines that it is appropriate to utilize 15-1-703 .
Mont. Code Ann. § 15-23-801 — MT Code / Title 15 / Chapter 23 / Part 8 / Section 15-23-801
15-23-801 Definitions
Status: in_force

15-23-801 . Definitions. As used in this part, the following definitions apply:

(1) "Agreement not at arm's length" means an agreement between parties when the sales price does not represent market value.

(2) "Basic treatment and refinery charges" means the costs or charges incurred in the smelting, refining, or other treatment of ore and includes:

(a) labor costs, including wages, salaries, and fringe benefits;

(b) utility and fuel costs;

(c) costs of maintenance, repairs, and supplies;

(d) costs of materials;

(e) depreciation computed on a straight-line basis with a 20-year life for buildings and improvements and a 7-year life for all other depreciable assets;

(f) equipment and machinery rental;

(g) costs of pollution control, environmental testing, and slag removal;

(h) costs incurred for training, freight, engineering services, insurance, and license fees directly attributable to smelting or refining;

(i) administrative services in Montana, including that portion of accounting, laboratory, purchasing, human resources, and warehouse allocable to smelting or refining; and

(j) any costs, charges, or fees paid by the mining company to other persons or entities for treating or processing ore, concentrate, dore, bullion, matte, or other form of processed concentrate.

(3) "Gross proceeds" or "gross metal yield" or "gross value of product" means the receipts realized from the extraction and sale of metals or concentrate containing metals.

(4) "Merchantable value" means the receipts of all salable metals produced or extracted in a county over a 12-month period. If the extracted ores are milled, smelted, or reduced by the taxpayer, then the merchantable value in the county in which they are extracted is the receipts received for these metals after processing.

(5) "Receipts received" means the monetary payment or refined metal received by the mining company from the metal trader, smelter, roaster, or refinery, determined by multiplying the quantity of metal received by the metal trader, smelter, roaster, or refinery by the quoted price for the metal and then subtracting the following:

(a) basic treatment and refinery charges;

(b) costs of transporting the mineral product from the mine or mill to the smelter or other processor, including costs of demurrage, storage, interest, and other miscellaneous costs related to transporting the mineral product;

(c) quantity deductions;

(d) price deductions;

(e) interest; and

(f) penalty metal, impurity, and moisture deductions as specified by contract between the mining company and the receiving metal trader, smelter, roaster, or refinery.
Mont. Code Ann. § 15-62-102 — MT Code / Title 15 / Chapter 62 / Part 1 / Section 15-62-102
15-62-102 Family education savings program established -- legislative intent -- purpose
Status: in_force

15-62-102 . Family education savings program established -- legislative intent -- purpose. (1) There is a family education savings program administered by the board of regents of higher education. The program may consist of one or more qualified tuition programs at the discretion of the board.

(2) It is the intent of the legislature to establish the Family Education Savings Act in recognition that the general welfare and well-being of the state of Montana are directly related to the educational levels and skills of its citizens. A vital and valid public purpose of the state of Montana is served by the establishment and implementation of a program that will encourage and make possible the attainment of an accessible, affordable education by the greatest number of citizens through a savings program.
Mont. Code Ann. § 15-44-105 — MT Code / Title 15 / Chapter 44 / Part 1 / Section 15-44-105
15-44-105 Administration -- rules
Status: in_force

15-44-105 . Administration -- rules. The department shall:

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

(2) arrange for the preparation and distribution of forms and information necessary to administer the provisions of this part; and

(3) promulgate rules necessary to administer and enforce the provisions of this part.
Mont. Code Ann. § 15-6-502 — MT Code / Title 15 / Chapter 6 / Part 5 / Section 15-6-502
15-6-502 Legislative purpose
Status: in_force

15-6-502 . Legislative purpose. The legislature finds and declares that there is a shortage in this state of decent, safe, and sanitary, senior care and housing facilities that is affordable for all seniors. To alleviate the high cost of facilities and housing for all seniors, the legislature believes it is essential that property tax incentives be made available to tax-exempt organizations that assist senior Montanans in meeting critical housing needs.
Mont. Code Ann. § 15-30-2501 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2501
15-30-2501 Definitions
Status: in_force

15-30-2501 . Definitions. When used in 15-30-2501 through 15-30-2509 , the following definitions apply:

(1) "Agricultural labor" means all services performed on a farm or ranch in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

(2) (a) "Employee" means:

(i) an individual who performs services for another individual or an organization having the right to control the employee as to the services to be performed and as to the manner of performance;

(ii) an officer, employee, or elected public official of the United States, the state of Montana, or any political subdivision of the United States or Montana or any agency or instrumentality of the United States, the state of Montana, or a political subdivision of the United States or Montana;

(iii) an officer of a corporation;

(iv) all classes, grades, or types of employees, including minors and aliens, superintendents, managers, and other supervisory personnel.

(b) The term does not include a sole proprietor performing services for the sole proprietorship.

(3) "Employer" means:

(a) the person for whom an individual performs or performed any service, of whatever nature, as an employee of the person or, if the person for whom the individual performs or performed the services does not have control of the payment of wages for the services, the person having control of the payment of wages;

(b) any individual or organization that has or had in its employ one or more individuals performing services for it within this state, including:

(i) a state government and any of its political subdivisions or instrumentalities;

(ii) a partnership, association, trust, estate, joint-stock company, insurance company, limited liability company, or domestic or foreign corporation;

(iii) a receiver, a trustee, including a trustee in bankruptcy, or the trustee's successor; or

(iv) a legal representative of a deceased person; or

(c) any person found to be an employer under Title 39, chapter 51, for unemployment insurance purposes, or under Title 39, chapter 71, for workers' compensation purposes.

(4) "Lookback period" means the 12-month period ending the preceding June 30.

(5) "Sole proprietor" means an individual doing business in a noncorporate form and includes the member of a single-member limited liability company that is a disregarded entity if the member is an individual.

(6) (a) Except as provided in subsection (6)(b), "wages" has the meaning provided in section 3401 of the Internal Revenue Code, 26 U.S.C. 3401.

(b) The term does not include:

(i) any amount paid a sole proprietor; or

(ii) any amount paid for agricultural labor.
Mont. Code Ann. § 15-64-104 — MT Code / Title 15 / Chapter 64 / Part 1 / Section 15-64-104
15-64-104 Deficiency assessment -- penalty and interest -- statute of limitations
Status: in_force

15-64-104 . Deficiency assessment -- penalty and interest -- statute of limitations. (1) If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the licensee a notice, pursuant to 15-1-211 , of the additional tax proposed to be assessed. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The licensee may seek review of the determination pursuant to 15-1-211 .

(2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 .

(3) The amount of tax due under any return may be determined by the department within 5 years after the return was filed, regardless of whether the return was filed on or after the last day prescribed for filing. For purposes of this section, a return due under this part and filed before the last day prescribed by law or rule is considered to be filed on the last day prescribed for filing.
Mont. Code Ann. § 15-38-109 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-109
15-38-109 Restricted access to records
Status: in_force

15-38-109 . Restricted access to records. The information furnished by the producer to the department for the purpose of this chapter must be treated as provided in 15-31-511 .
Mont. Code Ann. § 15-70-802 — MT Code / Title 15 / Chapter 70 / Part 8 / Section 15-70-802
15-70-802 Public charging station tax
Status: in_force

15-70-802 . Public charging station tax. (1) There is a tax of 3 cents a kilowatt hour on electricity delivered to a public charging station.

(2) The tax authorized by this section is in addition to the public utility's rate and measured at the utility's meter.
Mont. Code Ann. § 15-31-304 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-304
15-31-304 Allocation of nonapportionable income
Status: in_force

15-31-304 . Allocation of nonapportionable income. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonapportionable income, must be allocated as provided in Article IV, subsections (4) through (8), of 15-1-601 .
Mont. Code Ann. § 15-72-102 — MT Code / Title 15 / Chapter 72 / Part 1 / Section 15-72-102
15-72-102 Legislative findings and declaration of purpose
Status: in_force

15-72-102 . Legislative findings and declaration of purpose. (1) The legislature finds that the restructuring of the electric utility industry in Montana implemented by Chapter 505, Laws of 1997, including the unbundling of services and the provision that allows Montana customers to choose their supplier of electricity and related services in a competitive market, renders the existing method of property taxation of the electric utility industry an impediment to competition.

(2) The legislature further finds that the restructuring of the electric utility industry necessitates changes to the existing system of property taxation that include reducing the tax rate applied to electrical generation facilities and imposing a replacement tax in order to:

(a) avoid placing a supplier engaged in the business of generating, supplying, or selling electricity at a competitive advantage or disadvantage;

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

(c) minimize the shift in tax burden and the imposition of a higher tax burden on consumers of electricity; and

(d) minimize additional administrative costs and the burden of compliance.

(3) The legislature further finds that a reduction in the property tax rates applied to electrical generation facilities must be replaced by a wholesale energy transaction tax imposed on each kilowatt hour of electricity transmitted in the state.

(4) The legislature further finds that existing property tax rates applied to electrical transmission and distribution systems are appropriate for a regulated function.

(5) The legislature therefore declares that there is a compelling public need to modify the existing system of property taxation of electrical generation facilities and to impose a wholesale energy transaction tax on kilowatt hours of electricity transmitted in the state to ensure competitive neutrality and to provide replacement revenue to taxing jurisdictions in the state.
Mont. Code Ann. § 15-8-401 — MT Code / Title 15 / Chapter 8 / Part 4 / Section 15-8-401
15-8-401 Consigned property
Status: in_force

15-8-401 . Consigned property. All personal property consigned for sale to any person within this state from any place out of the state must be assessed as other property.
Mont. Code Ann. § 15-30-2608 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2608
15-30-2608 Judicial review
Status: in_force

15-30-2608 . Judicial review. (1) The determination of the Montana tax appeal board may be reviewed in the district court for Lewis and Clark County or the county in which the taxpayer resides or in which the taxpayer's principal office or place of business is located by a complaint filed by the taxpayer or the department within 60 days after the receipt of notice of the determination. Proceedings for review must be otherwise as specified under the Montana Administrative Procedure Act.

(2) The remedies provided by this chapter for the collection of the tax must be stayed, and an assessment, distraint, or proceedings in court for collection of the taxes may not be made, begun, or prosecuted until 90 days after the court action is finally determined. From any determination of the court, an appeal to the supreme court may be taken by either party.
Mont. Code Ann. § 15-68-211 — MT Code / Title 15 / Chapter 68 / Part 2 / Section 15-68-211
15-68-211 Nontaxability -- use of property for leasing
Status: in_force

15-68-211 . Nontaxability -- use of property for leasing. The value of leased property is not considered in computing the use tax due if the person holding the property for lease:

(1) is engaged in a business that derives a substantial portion of its receipts from leasing or selling property of the type leased;

(2) does not use the property in any manner other than holding it for lease or sale or leasing or selling it either by itself or in combination with other tangible personal property in the ordinary course of business; and

(3) does not use the property in a manner incidental to the performance of a service.
Mont. Code Ann. § 15-70-704 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-704
15-70-704 Bonding, release of surety, and additional bond
Status: in_force

15-70-704 . Bonding, release of surety, and additional bond. (1) Except as provided in this section, an alternative fuel dealer's license may not be issued to a person and may not be continued in force unless the person has furnished a bond, in a form prescribed by the department, to secure the dealer's compliance with this part and has paid all taxes, interest, and penalties due under this part. The department shall waive the bond requirement of an alternative fuel dealer who is not subject to the provisions of subsection (2)(a) or (2)(b).

(2) The total amount of the bond or bonds required must be equivalent to twice the alternative fuel dealer's estimated quarterly tax payments but may not be less than $1,000 for any alternative fuel dealer who:

(a) requests an alternative fuel dealer's license to be reissued after the license was canceled for cause; or

(b) fails to file timely reports and pay the tax due as required by 15-70-714 .

(3) A surety on a bond furnished as provided in this section must be released and discharged from any liability to the state accruing on the bond after 30 days from the date when the surety has provided to the department a written request to be released and discharged. However, this provision may not operate to relieve, release, or discharge the surety from any liability already accrued or that accrues before the expiration of the 30-day period. On receiving a release request, the department shall promptly notify the alternative fuel dealer who furnished the bond, and unless the dealer, on or before the expiration of the 30-day period, files a new bond in accordance with the requirements of this section or makes a deposit in lieu of a bond as described in 15-70-701 (3)(b), the department shall cancel the dealer's license.

(4) The department may require an alternative fuel dealer to give a new or additional surety bond or to deposit additional securities pursuant to 15-70-701 (3)(b) if the department determines that the security of the surety bond previously filed by the dealer or the market value of the property deposited as security by the dealer is impaired or inadequate. If the alternative fuel dealer fails to give an additional surety bond or to deposit additional securities within 30 days after being requested to do so by the department, the department shall cancel the dealer's license.
Mont. Code Ann. § 15-27-109 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-109
15-27-109 Estimated assessment fee on failure to file
Status: in_force

15-27-109 . (Temporary -- effective on occurrence of contingency) Estimated assessment fee on failure to file. For the purposes of ascertaining the correctness of any report, the department may:

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

(2) require the attendance of any officer or employee of the ambulance provider making the report or the attendance of any other persons having relevant knowledge; and

(3) take testimony and require the production of any other material for its information. (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. § 15-17-320 — MT Code / Title 15 / Chapter 17 / Part 3 / Section 15-17-320
15-17-320 Taxes and subsequent installments of special assessments on land acquired by a municipality
Status: in_force

15-17-320 . Taxes and subsequent installments of special assessments on land acquired by a municipality. For property that is acquired by a municipality as provided in 15-17-317 , subsequent installments of the special assessment or assessments, if any, and other special assessments not then delinquent must be levied, and taxes for the following years must be assessed in the same manner as if the property had not been so acquired. If the special assessments or installments thereof or taxes are not paid when due, the property is again subject to the attachment of a tax lien in the manner provided by law and the levies of special assessments, assessments of taxes, and the attachment of a tax lien for delinquent special assessments and taxes must continue until the time when the property has been redeemed.
Mont. Code Ann. § 15-1-143 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-143
15-1-143 Terminated
Status: in_force

15-1-143 . Terminated. Sec. 10, Ch. 764, L. 2023.
Mont. Code Ann. § 15-23-303 — MT Code / Title 15 / Chapter 23 / Part 3 / Section 15-23-303
15-23-303 Assessment of property -- apportionment to counties
Status: in_force

15-23-303 . Assessment of property -- apportionment to counties. The department shall assess all property described in 15-23-301 , but franchises may not be assessed. The value of property for assessment purposes must be determined upon factors that the department considers proper.
Mont. Code Ann. § 15-50-310 — MT Code / Title 15 / Chapter 50 / Part 3 / Section 15-50-310
15-50-310 Warrant for distraint
Status: in_force

15-50-310 . 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 has precedence over any claim, lien, or demand that is filed and recorded after the warrant is issued.
Mont. Code Ann. § 15-7-139 — MT Code / Title 15 / Chapter 7 / Part 1 / Section 15-7-139
15-7-139 Requirements for entry on property by property valuation staff employed by department -- authority to estimate value of property not entered -- rules
Status: in_force

15-7-139 . Requirements for entry on property by property valuation staff employed by department -- authority to estimate value of property not entered -- rules. (1) Subject to the conditions and restriction of this section, the provisions of 45-6-203 do not apply to property valuation staff employed by the department and acting within the course and scope of the employees' official duties.

(2) A person qualified under subsection (1) may enter private land to appraise or audit property for property tax purposes.

(3) (a) No later than November 30 of each year, the department shall publish in a newspaper of general circulation in each county a notice that the department may enter property for the purpose of appraising or auditing property.

(b) The published notice must indicate:

(i) that a landowner may require that the landowner or the landowner's agent be present when the person qualified in subsection (1) enters the land to appraise or audit property;

(ii) that the landowner shall notify the department in writing of the landowner's requirement that the landowner or landowner's agent be present; and

(iii) that the landowner's written notice must be mailed to the department at an address specified and be postmarked not more than 30 days following the date of publication of the notice. The department may grant a reasonable extension of time for returning the written notice.

(4) The written notice described in subsection (3)(b)(ii) must be legible and include:

(a) the landowner's full name;

(b) the mailing address and property address; and

(c) a telephone number at which an appraiser may contact the landowner during normal business hours.

(5) When the department receives a written notice as described in subsection (4), the department shall contact the landowner or the landowner's agent to establish a date and time for entering the land to appraise or audit the property.

(6) If a landowner or the landowner's agent prevents a person qualified under subsection (1) from entering land to appraise or audit property or fails or refuses to establish a date and time for entering the land pursuant to subsection (5), the department shall estimate the value of the real and personal property located on the land.

(7) (a) Subject to subsection (7)(b), a county tax appeal board and the Montana tax appeal board may not adjust the estimated value of the real or personal property determined under subsection (6) unless the landowner or the landowner's agent:

(i) gives permission to the department to enter the land to appraise or audit the property; or

(ii) provides to the department and files with the county tax appeal board or the Montana tax appeal board an appraisal of the property conducted by an appraiser who is certified by the Montana board of real estate appraisers. The appraisal must be conducted in accordance with current uniform standards of professional appraisal practice established for certified real estate appraisers under 37-54-403 . The appraisal must be conducted within 1 year of the reappraisal valuation date provided for in 15-7-103 (6) and must establish a separate market value for each improvement and the land.

(b) A county tax appeal board and the Montana tax appeal board may not use a denial of permission to enter into improvements, personal property, buildings, or structures as a basis to not adjust the estimated value of the real or personal property when permission is limited to entering the land and conducting an exterior inspection of the improvements, personal property, buildings, or structures.

(8) A person qualified under subsection (1) who enters land pursuant to this section shall carry on the person identification sufficient to identify the person and the person's employer and shall present the identification upon request.

(9) The authority granted by this section does not authorize entry into improvements, personal property, or buildings or structures without the permission of the owner or the owner's agent.

(10) Vehicular access to perform appraisals and audits is limited to established roads and trails, unless approval for other vehicular access is granted by the landowner.

(11) The department shall adopt rules that are necessary to implement 15-7-140 and this section. The rules must, at a minimum, establish procedures for granting a reasonable extension of time for landowners to respond to notices from the department.
Mont. Code Ann. § 15-30-2630 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2630
15-30-2630 Warrant for distraint
Status: in_force

15-30-2630 . Warrant for distraint. If any tax imposed by this chapter or any portion of such tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.
Mont. Code Ann. § 15-53-130 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-130
15-53-130 Imposition of retail telecommunications excise tax -- rate
Status: in_force

15-53-130 . (Temporary) Imposition of retail telecommunications excise tax -- rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132 , the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)
Mont. Code Ann. § 15-8-113 — MT Code / Title 15 / Chapter 8 / Part 1 / Section 15-8-113
15-8-113 Appeal from percentage assignment
Status: in_force

15-8-113 . Appeal from percentage assignment. If any taxpayer disagrees with the percentage assignment made by the department, the taxpayer may appeal to the county tax appeal board on the percentage assignment the same as a taxpayer may now appeal on valuations and also may appeal from the county tax appeal board to the Montana tax appeal board, whose findings are final except as to the right of review in the proper courts.
Mont. Code Ann. § 15-18-225 — MT Code / Title 15 / Chapter 18 / Part 2 / Section 15-18-225
15-18-225 Form of cancellation -- unsuccessful auction
Status: in_force

15-18-225 . Form of cancellation -- unsuccessful auction. The notice of cancellation of an assignment required by 15-18-220 must be made as follows:

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

I further certify that pursuant to 15-18-219 (1), the assignee made an application for a tax deed after the redemption period expired.

I further certify that pursuant to 15-18-220 (1) and 7-1-2121 , notice of the auction was given on.......... (date) and.......... (date) in.......... (publication).

I further certify that there were no bidders at auction or no bidder made payment as required in 15-18-220 (3).

Therefore, the assignment of the tax lien is canceled this....... (date).

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

Name of County Treasurer
Mont. Code Ann. § 15-24-905 — MT Code / Title 15 / Chapter 24 / Part 9 / Section 15-24-905
15-24-905 Livestock brought into state -- notice to department
Status: in_force

15-24-905 . Livestock brought into state -- notice to department. The owner or the agent, manager, or supervisor of any person, corporation, or association bringing livestock into this state after February 1 shall include the name of the owner of the livestock, the number of livestock, and the county or counties into which the livestock are moved on a livestock reporting form due on March 1 of the following year.
Mont. Code Ann. § 15-16-504 — MT Code / Title 15 / Chapter 16 / Part 5 / Section 15-16-504
15-16-504 Evidence at trial
Status: in_force

15-16-504 . Evidence at trial. On trial, a certified copy of the assessment signed by the county clerk and recorder of the county where the assessment was made, with the affidavit of the county treasurer that the tax has not been paid attached to the copy, describing the assessment as on the property tax record or delinquent list, is prima facie evidence that the taxes, plus interest, penalties, and costs, are due and entitles the county to judgment unless the defendant proves that the tax was paid.
Mont. Code Ann. § 15-60-204 — MT Code / Title 15 / Chapter 60 / Part 2 / Section 15-60-204
15-60-204 Penalty and interest for delinquent fees -- waiver
Status: in_force

15-60-204 . (Temporary) Penalty and interest for delinquent fees -- waiver. If the fee for any facility is not paid on or before the due date of the report as provided in 15-60-201 (1), penalty and interest, as provided in 15-1-216 , must be added to the fee. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
Mont. Code Ann. § 15-1-232 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-232
15-1-232 Deposit of money
Status: in_force

15-1-232 . Deposit of money. Money received by the department from the collection of taxes, fees, and debts is subject to the timely deposit requirements of 17-6-105 (6) unless the department has submitted and received approval for a modified deposit schedule pursuant to 17-6-105 (8).
Mont. Code Ann. § 15-38-129 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-129
15-38-129 Gross value of product for industrial garnets and byproducts
Status: in_force

15-38-129 . Gross value of product for industrial garnets and byproducts. As used in this part, when referring to industrial garnets and associated byproducts, "gross value of product" is the gross yield or value as determined in 15-23-518 (2).
Mont. Code Ann. § 15-30-2543 — MT Code / Title 15 / Chapter 30 / Part 25 / Section 15-30-2543
15-30-2543 Annual withholding statement to royalty owner
Status: in_force

15-30-2543 . Annual withholding statement to royalty owner. Before January 31 of each year, each remitter shall furnish to each royalty owner a statement, on a form prescribed by the department, showing the total royalties paid by the remitter to the royalty owner during the preceding calendar year and showing the amount of the tax deducted and withheld from the royalty payments. The royalty owner shall file a duplicate of the statement with the royalty owner's state income tax return.
Mont. Code Ann. § 15-18-111 — MT Code / Title 15 / Chapter 18 / Part 1 / Section 15-18-111
15-18-111 Time for redemption -- interested party
Status: in_force

15-18-111 . Time for redemption -- interested party. (1) Except as provided in subsection (2), redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, the occupant of the property, or any interested party by the first working day in August, 3 years after attachment of the tax lien.

(2) For property subdivided as a residential or commercial lot upon which special improvement district assessments or rural special improvement district assessments are delinquent and upon which no habitable dwelling or commercial structure is situated, redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, or any interested party by the first working day in August, 2 years after attachment of the tax lien.

(3) For the purposes of this chapter, an "interested party" includes a mortgagee, vendor of a contract for deed or the vendor's successor in interest, lienholder, or other person who has a properly recorded interest in the property. A person who has an interest in property on which there is a property tax lien but which interest is not properly recorded is not an interested party for the purposes of this chapter.
Mont. Code Ann. § 15-8-112 — MT Code / Title 15 / Chapter 8 / Part 1 / Section 15-8-112
15-8-112 Assessments to be made on classification and appraisal
Status: in_force

15-8-112 . Assessments to be made on classification and appraisal. (1) The assessments of all lands, all city and town lots, and all improvements must be made on the classification and appraisal as made or caused to be made by the department.

(2) The percentage basis of assessed value as provided for in chapter 6, part 1, is determined and assigned by the department when it makes its assessment of the property that it is required to assess centrally. The department shall apportion the assessments to the various counties, and its determination is final except as to the right of review in the Montana tax appeal board or the proper court.
Mont. Code Ann. § 15-6-415 — MT Code / Title 15 / Chapter 6 / Part 4 / Section 15-6-415
15-6-415 Homestead and rental property reduced tax rates -- improper approval -- penalty for false or fraudulent application
Status: in_force

15-6-415 . (Effective January 1, 2026) Homestead and rental property reduced tax rates -- improper approval -- penalty for false or fraudulent application. (1) Except as provided in subsection (2), if the department determines that an application for a homestead reduced tax rate or a rental property reduced tax rate was improperly approved or that the property no longer qualifies for the reduced rate, the department shall revise the assessment for each year the homestead reduced tax rate or the rental property reduced tax rate was improperly granted subject to the assessment revision procedure established in 15-8-601 .

(2) A person who files a false or fraudulent application for a homestead reduced tax rate provided for in 15-6-405 or for a rental property reduced tax rate provided for in 15-6-411 is subject to criminal prosecution under the provisions of 45-7-202 .

(3) (a) If a person is determined to have filed a false or fraudulent application, the department shall revise the assessment of the property subject to the assessment revision procedure established in this section and 15-8-601 and assess a penalty as provided in this subsection (3). The penalty is equal to three times the base penalty amount calculated under subsection (3)(b) plus interest at the rate provided in 15-16-102 calculated from the original due date of the taxes, until paid.

(b) The base penalty amount is equal to the property tax due for each year the homestead reduced tax rate or the rental property reduced tax rate was improperly received, determined using the tax rate provided for in 15-6-134 (3)(a), the appraised value, and the mill levies in effect for the year, less the actual property taxes paid in the year.

(c) The revised assessment and penalty must be assessed against a person who filed a false or fraudulent application even if the person no longer owns the property.

(4) If the person who filed a false or fraudulent application no longer owns the property associated with the false or fraudulent application, the penalty plus interest provided for in subsection (3) may be recovered as any other tax owed the state. If the penalty plus interest becomes due and owing, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.

(5) Except as provided in subsection (4), if the department determines that a false or fraudulent application was made, the department shall send the revised assessment with the additional penalty amount as determined under subsection (3) to the county treasurer in the county where the property is located.

(6) The county treasurer shall distribute property taxes, penalty, and interest collected under this section proportionally to the affected taxing jurisdictions.

(7) A revised assessment made under this section must be made within 10 years after the end of the calendar year in which the original application was made.
Mont. Code Ann. § 15-7-403 — MT Code / Title 15 / Chapter 7 / Part 4 / Section 15-7-403
15-7-403 Rollback tax -- computation
Status: in_force

15-7-403 . Rollback tax -- computation. (1) (a) Subject to 15-10-420 , if land and improvements appraised as residential as a result of an application filed under 15-7-402 are changed to industrial or commercial use, the property is subject to a rollback tax in addition to the property tax levied on the property. The rollback tax is a lien on the property and is due and payable by the owner of the property at the time of the change in use.

(b) As used in this section, "rollback" means the period preceding the change in use, not to exceed 5 years, during which the property was appraised as residential.

(2) The department shall determine the amount of rollback tax due on the property by:

(a) determining the taxable value of the property as industrial or commercial property;

(b) multiplying this value by the sum of the annual mill levies applied in the taxing jurisdiction in which the land is located during the rollback period; and

(c) subtracting from this figure the actual property tax paid on the property during this period.
Mont. Code Ann. § 15-38-107 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-107
15-38-107 Procedure in case of failure to file statement
Status: in_force

15-38-107 . Procedure in case of failure to file statement. (1) If any person fails to make and file a statement within the time prescribed, the department shall immediately after the time has expired determine the gross yield of the mineral of the person from the business during the calendar year immediately preceding the year in which the statement is to be filed and shall fix the amount of the tax due to the state from the person for the calendar year and shall add to the amount of the tax penalty and interest as provided in 15-1-216 .

(2) If a person fails to pay the tax when due, the department shall immediately determine the total gross value of product of the person from the business during the year for which the tax is due and shall fix the amount of tax due to the state and shall add to the amount penalty and interest as provided in 15-1-216 .

(3) The department shall mail to the person failing to file an annual statement or pay any tax a letter setting forth the amount of tax, penalty, and interest due. The letter must advise that if payment is not received, a warrant for distraint may be filed.

(4) Penalties imposed by 15-1-216 may be waived by the department pursuant to 15-1-206 .
Mont. Code Ann. § 15-24-1104 — MT Code / Title 15 / Chapter 24 / Part 11 / Section 15-24-1104
15-24-1104 Collection of taxes on interests in United States lands
Status: in_force

15-24-1104 . Collection of taxes on interests in United States lands. In addition to all other remedies available for the collection of taxes, all taxes levied in any year against property held as under the provisions of this part shall be a debt due and owing from the person so holding such property as of the date of delinquency for taxes on property for such tax year. If any such tax be not paid within 1 year from such date, the county within which such property is located may institute for itself, the state of Montana, and all other municipal corporations sharing in such taxes an action for the collection of said taxes, together with interest, costs, and other lawful charges thereon. At the time of commencement of such action, the county shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of said person.
Mont. Code Ann. § 15-70-104 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-104
15-70-104 Rules to be established by department
Status: in_force

15-70-104 . Rules to be established by department. (1) The department of transportation shall adopt, publish, and enforce the rules consistent with and necessary for carrying out the provisions of this chapter.

(2) The department may prescribe, adopt, and enforce reasonable rules relating to the administration and enforcement of parts 4 and 7 and the International Fuel Tax Agreement authorized by 15-70-121 .
Mont. Code Ann. § 15-37-221 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-221
15-37-221 Penalty for violations
Status: in_force

15-37-221 . Penalty for violations. Any violation of any of the provisions of this part shall be deemed a misdemeanor and shall be punished by a fine not exceeding $500 or by imprisonment in the county jail not exceeding 6 months or by both such fine and imprisonment.
Mont. Code Ann. § 15-68-107 — MT Code / Title 15 / Chapter 68 / Part 1 / Section 15-68-107
15-68-107 Liability of user for payment of use tax
Status: in_force

15-68-107 . Liability of user for payment of use tax. (1) A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid.

(2) The liability imposed by this section is discharged if the buyer has paid the use tax to the seller for payment to the department.
Mont. Code Ann. § 15-24-1203 — MT Code / Title 15 / Chapter 24 / Part 12 / Section 15-24-1203
15-24-1203 Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions
Status: in_force

15-24-1203 . Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions. (1) There is imposed and must be collected a tax upon the possession or other beneficial use for industrial, trade, or other business purposes enjoyed by any private individual, association, or corporation of any property, real or personal, that for any reason is exempt from taxation. The tax is imposed upon the possession or other beneficial use of an electric transmission line and associated facilities, except that lines and facilities of a design capacity of less than 500 kilovolts are not subject to the tax.

(2) The tax may not be imposed upon:

(a) the possession or other beneficial use of railroad right-of-way or track owned by the United States or acquired by the state pursuant to Title 60, chapter 11, part 1, as long as the state or the United States retains ownership and the right-of-way or track is used exclusively for rail transportation;

(b) the beneficial use by a person of property held by a port authority, created under Title 7, chapter 14, part 11, or by a port authority owned by the United States or an agency of the United States unless the port authority provides for the exclusive use of the property by the person;

(c) the possession or other beneficial use of public lands occupied under the terms of recreational, mineral, timber, or grazing leases or permits issued by the United States or the state of Montana or upon any easement unless the lease, permit, or easement entitles the lessee or permittee to exclusive possession of the premises to which the lease, permit, or easement relates; or

(d) the possession or other beneficial use of buildings owned by public entities and located upon public airports. However, privately owned buildings located on public airport property are subject to taxation.
Mont. Code Ann. § 15-62-103 — MT Code / Title 15 / Chapter 62 / Part 1 / Section 15-62-103
15-62-103 Definitions
Status: in_force

15-62-103 . Definitions. As used in this chapter, the following definitions apply:

(1) "Account" means an individual account established under this chapter.

(2) "Account owner" means the person who enters into a participation agreement and establishes an account on behalf of a designated beneficiary.

(3) "Board" means the board of regents of higher education established by Article X, section 9, subsection (2), of the Montana constitution and 2-15-1505 .

(4) "Committee" means the family education savings program oversight committee established in 20-25-901 .

(5) "Contributor" means a person who makes a contribution to an account for the benefit of a designated beneficiary.

(6) "Designated beneficiary" means, with respect to an account, the person designated at the time that the account is opened as the person whose education expenses are expected to be paid from the account or if this person is replaced in accordance with 15-62-202 , the individual replacing the former designated beneficiary.

(7) "Education expense" means expenses for tuition, fees, books, supplies, equipment required for an education program, principal or interest on any qualified education loan, and any other typical education expense associated with an education program up to the maximum amount allowable under section 529 of the Internal Revenue Code, 26 U.S.C. 529, as amended.

(8) "Financial institution" means any bank, commercial bank, national bank, savings bank, savings and loan association, credit union, insurance company, trust company, investment company, or other similar entity that is authorized to do business in this state.

(9) "Higher education institution" means an eligible educational institution as defined in section 529 of the Internal Revenue Code, 26 U.S.C. 529.

(10) "Investment products" means, without limitation, certificates of deposit, savings accounts paying fixed or variable interest, financial instruments, one or more mutual funds, and a mix of mutual funds.

(11) "Member of the family" means, with respect to a designated beneficiary, a member of the family of the designated beneficiary as defined in section 529 of the Internal Revenue Code, 26 U.S.C. 529.

(12) "Nonqualified withdrawal" means a withdrawal from an account that is not:

(a) a qualified withdrawal;

(b) a withdrawal made as the result of the death or disability of the designated beneficiary of an account;

(c) a withdrawal that is made on the account of a scholarship or the allowance or payment described in section 135(d)(1)(B) or (d)(1)(C) of the Internal Revenue Code, 26 U.S.C. 135(d)(1)(B) or (d)(1)(C), and that is received by the designated beneficiary; or

(d) a rollover or change of designated beneficiary described in 15-62-202 .

(13) "Participation agreement" means an agreement between the board, as trustee and as administrator of the program, and the account owner that creates a trust interest in the trust and provides for participation in the program.

(14) "Program" means the family education savings program established pursuant to 15-62-201 . The program must be structured to permit the long-term accumulation of savings that can be used to finance all or a share of the costs of education.

(15) "Qualified education expenses" means any education expense permitted by section 529 of the Internal Revenue Code, 26 U.S.C. 529.

(16) "Qualified tuition program" means a qualified tuition program as defined in section 529 of the Internal Revenue Code, 26 U.S.C. 529.

(17) "Qualified withdrawal" means:

(a) a withdrawal from an account to pay the qualified education expenses of the designated beneficiary of the account; or

(b) a special rollover from an account to a Roth IRA as provided for in section 529(c)(3)(E) of the Internal Revenue Code, 26 U.S.C. 529(c)(3)(E).

(18) "Trust" means the family education savings trust established by 15-62-301 .

(19) "Trust interest" means an account owner's interest in the trust created by a participation agreement and held for the benefit of a designated beneficiary.

(20) "Trustee" means the board in its capacity as trustee of the trust.
Mont. Code Ann. § 15-64-105 — MT Code / Title 15 / Chapter 64 / Part 1 / Section 15-64-105
15-64-105 Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest
Status: in_force

15-64-105 . Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest. (1) If the licensee fails to file any return required by 15-64-103 within the time required, the department may, at any time, audit the licensee or estimate the taxes due from any information in its possession and, based on the audit or estimate, assess the licensee for the taxes, penalties, and interest due the state.

(2) The department shall impose penalty and interest as provided in 15-1-216 . The department shall mail to the licensee a notice, pursuant to 15-1-211 , of the tax, penalty, and interest proposed to be assessed. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The licensee may seek review of the determination pursuant to 15-1-211 . The department may waive any penalty pursuant to 15-1-206 .
Mont. Code Ann. § 15-68-410 — MT Code / Title 15 / Chapter 68 / Part 4 / Section 15-68-410
15-68-410 Improper use of subject of purchase obtained with nontaxable transaction certificate -- penalty
Status: in_force

15-68-410 . Improper use of subject of purchase obtained with nontaxable transaction certificate -- penalty. (1) If a purchaser that uses a nontaxable transaction certificate uses the subject of the purchase for a purpose other than one allowed as nontaxable under this chapter, the use is considered a taxable sale as of the time of first use by the purchaser and the sales price is the price that the purchaser paid. If the sole nonexempt use is rental while holding for sale, the purchaser shall include in the sales price the amount of the rental charged. Upon subsequent sale of the property, the seller shall include the entire amount of the sales price, without deduction of amounts previously received as rentals.

(2) A person that uses a certificate for property that will be used for a purpose other than the purpose claimed is subject to a penalty, payable to the department, of $100 for each transaction in which an improper use of a certificate has occurred.

(3) Upon a showing of good cause, the department may abate or waive the penalty or a portion of the penalty.
Mont. Code Ann. § 15-37-103 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-103
15-37-103 Rate of tax
Status: in_force

15-37-103 . Rate of tax. (1) The license tax to be paid by a person engaged in or carrying on the business of working or operating any mine or mining property in this state from which gold, silver, copper, lead, or any other metal or metals or precious or semiprecious gems or stones are produced is an amount computed on the gross value of product derived by the person from mining business, work, or operation within this state during the preceding reporting period.

(2) Concentrate shipped to a smelter, mill, or reduction work is taxed at the following rates:

Gross Value Rate of Tax of Product (percentage of gross value) subject to subsection (4), the first $250,000 0% more than $250,000 1.81% of the increment

(3) Gold, silver, or any platinum-group metal that is dore, bullion, matte, or another form of processed concentrate that is processed in a treatment facility owned or operated by the taxpayer and that is sold or shipped to a refinery for final processing is taxed at the following rates:

Gross Value Rate of Tax of Product (percentage of gross value) subject to subsection (4), the first $250,000 0% more than $250,000 1.6% of the increment

(4) The amount of gross value of product that is nontaxable under subsection (2) or (3) may not exceed $250,000 in a calendar year.
Mont. Code Ann. § 15-39-103 — MT Code / Title 15 / Chapter 39 / Part 1 / Section 15-39-103
15-39-103 Taxation of royalties
Status: in_force

15-39-103 . Taxation of royalties. All royalty amounts paid or apportioned in kind to royalty owners for which the statement is made under 15-39-102 are taxed at 15% of the amount paid or apportioned in kind to the royalty owner and are paid as provided in 15-39-102 .
Mont. Code Ann. § 15-23-401 — MT Code / Title 15 / Chapter 23 / Part 4 / Section 15-23-401
15-23-401 Definitions
Status: in_force

15-23-401 . Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:

(1) "Air commerce" means the transportation by aircraft of persons or property for hire in interstate, intrastate, or international transportation on regularly scheduled flights.

(2) "Aircraft" means a conveyance used or designed for navigation or flight through the air.

(3) "Equated plane hours" means hours spent by aircraft in flight or on the ground weighted according to the cargo capacity of each aircraft.

(4) "Flight property" means aircraft fully equipped, ready for flight used in air commerce.

(5) "Newly acquired aircraft" means an aircraft acquired and placed into service within the calendar year immediately preceding the current calendar year in which the report that is required by 15-23-402 is filed regardless of whether the aircraft acquired is new or used. Newly acquired aircraft includes an aircraft acquired and placed in service in calendar year 1997 provided that the aircraft was included in the report and the report was timely filed.

(6) "Newly acquired equipment" means equipment acquired and placed into service within the calendar year immediately preceding the current calendar year in which the report that is required by 15-23-402 is filed regardless of whether the equipment acquired is new or used. Newly acquired equipment includes equipment acquired and placed in service in calendar year 1997 provided that the equipment was included in the report and the report was timely filed.

(7) "Operating" or "operated" means landings or takeoffs during interstate flight.

(8) "Regularly scheduled flight" means a flight or aircraft taking off or landing in the state of Montana with a maximum takeoff weight of more than 19,000 pounds.

(9) "Scheduled airline company" means any person who undertakes directly or indirectly to engage in the business of scheduled air commerce.
Mont. Code Ann. § 15-31-1005 — MT Code / Title 15 / Chapter 31 / Part 10 / Section 15-31-1005
15-31-1005 Submission of costs -- fee
Status: in_force

15-31-1005 . Submission of costs -- fee. (1) Prior to claiming the media production tax credit provided for in 15-31-1007 or the tax credit for postproduction wages provided for in 15-31-1009 , a production company or postproduction company must be approved to claim the credit by the department of commerce and shall submit costs to the department of revenue as provided in this section. A taxpayer may not claim a credit provided for in 15-31-1007 or 15-31-1009 unless the costs have been approved as provided in this section. The submission of cost information must be accompanied by a fee as follows:

(a) for a production company with a base investment of less than $350,000, $500;

(b) for a production company with a base investment of $350,000 or more, $1,000;

(c) for a postproduction company claiming the credit provided for in 15-31-1009 , $1,000.

(2) (a) A production company wishing to claim or transfer the tax credit for media production provided for in 15-31-1007 shall submit to the department of revenue detailed information on production expenditures and compensation paid in connection with the state-certified production. Production expenditures and compensation paid must be submitted:

(i) by the last day of the third year following the year in which principal photography ended; or

(ii) for a state-certified production for which expenditures will be claimed for multiple tax years:

(A) annually, if the production company chooses to submit production expenditures and compensation paid within each year; or

(B) by the last day of the third year following the year in which principal photography ended.

(b) The fee provided for in subsection (1) must be paid with each submission of production expenditures and compensation paid filed under subsection (2)(a).

(c) The information submitted by the production company must include:

(i) the certification number of the state-certified production, as provided for in 15-31-1004 (4);

(ii) a description of the qualified production activities and the production expenditures, including information that demonstrates a base investment of $350,000 or more or, if 15-31-1004 (5) applies, a base investment of $50,000 or more; and

(iii) if compensation is included in the production expenditures, a detailed listing of employee names, social security numbers, Montana wages, state of residence, and whether the employee is an enrolled student.

(3) (a) The department of revenue shall review the costs submitted pursuant to subsection (2) and provide to the department of commerce the amount of the media production tax credit calculated pursuant to 15-31-1007 that may be claimed or transferred and the federal tax identification number of the production company.

(b) (i) Except as provided in subsection (3)(b)(ii), the department of revenue shall approve the media production tax credit if the state-certified production's base investment is $350,000 or more.

(ii) The department of revenue shall approve the credit for a commercial, music video, production for website creation, video game, interactive entertainment, or experimental or low-budget project certified by the department of commerce pursuant to 15-31-1004 (5) if the production's base investment is $50,000 or more.

(c) A credit may be approved as provided in this subsection (3) only if principal photography began within 1 year of the date the department of commerce certified the production pursuant to 15-31-1004 .

(4) A postproduction company wishing to claim the tax credit for qualified postproduction wages provided for in 15-31-1009 shall submit to the department of revenue a detailed listing of employee names, social security numbers, and Montana wages by the last day of the third year following the year the postproduction company paid the qualified postproduction wages.

(5) The identity and social security number or federal tax identification number of the employees for which compensation information is submitted pursuant to this section are subject to the provisions of 15-30-2618 and 15-31-511 .

(6) The fee provided for in subsection (1) must be deposited in the state special revenue fund. The fee is statutorily appropriated, as provided in 17-7-502 , to the department of revenue to administer the provisions of 15-31-1007 through 15-31-1009 .
Mont. Code Ann. § 15-30-2622 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2622
15-30-2622 Closing agreements
Status: in_force

15-30-2622 . Closing agreements. (1) The director of revenue or any person authorized in writing by the director is authorized to enter into an agreement with any person relating to the liability of the person in respect to the tax imposed by this chapter for any tax period.

(2) An agreement described in subsection (1) is final and conclusive and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact:

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

(b) in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded.
Mont. Code Ann. § 15-27-112 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-112
15-27-112 Credit for overpayment -- interest on overpayment
Status: in_force

15-27-112 . (Temporary -- effective on occurrence of contingency) Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any fees, penalty, or interest then due from the ambulance provider and the balance must be refunded to the ambulance provider or its successor through reorganization, merger, or consolidation or to its shareholders on 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 . Interest is due from the due date of the report or from the date of overpayment, whichever date is later, to the date the department approves refunding or crediting of the overpayment. Interest does not accrue during a period during which the processing of a claim for refund is delayed more than 30 days by reason of failure of the ambulance provider 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 ambulance provider assessment fee liability or payment reasonably assumed to be imposed under this part is not considered an overpayment with respect to which interest is allowable. (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. § 15-50-301 — MT Code / Title 15 / Chapter 50 / Part 3 / Section 15-50-301
15-50-301 Rules for contractor's return
Status: in_force

15-50-301 . Rules for contractor's return. The department shall establish rules requiring public contractors to file a contractor's return showing public works contracts performed during a calendar year.
Mont. Code Ann. § 15-23-204 — MT Code / Title 15 / Chapter 23 / Part 2 / Section 15-23-204
15-23-204 Assessment of railroads
Status: in_force

15-23-204 . Assessment of railroads. The president, secretary, or managing agent or such other officer as the department of revenue may designate of any corporation and each person or association of persons owning or operating any railroad in more than one county in this state or more than one state must on or before April 15 each year furnish the department a statement signed and sworn to by one of such officers or by the person or one of the persons forming such association, showing in detail for the year ending December 31 immediately preceding:

(1) the whole number of miles of railroad in the state and, where the line is partly out of the state, the whole number of miles without the state and the whole number within the state, owned or operated by such corporation, person, or association;

(2) the value of the roadway, roadbed, and rails of the whole railroad and the value of the same within the state;

(3) the width of the right-of-way;

(4) the number of each kind of all rolling stock used by such corporation, person, or association in operating the entire railroad, including the part without the state;

(5) the number, kind, and value of rolling stock owned and operated in the state;

(6) the number, kind, and value of rolling stock used in the state but not owned by the party making the returns;

(7) the number, kind, and value of rolling stock owned but used out of the state, either upon divisions of road operated by the party making the returns or by and upon other railroads;

(8) the whole number of sidetracks in each county, including the number of miles of track in each railroad yard in the state;

(9) the number of each kind of rolling stock used in operating the entire railroad, including the part without the state, which must include a detailed statement of the number and value thereof of all engines; passenger, mail, express, baggage, freight, and other cars; or property owned or leased by such corporation, person, or association;

(10) the number of sleeping and dining cars not owned by such corporation, person, or association but used in operating the railroads of such corporation, person, or association in the state or on the line of the road without the state during each month of the year for which the return is made; also the number of miles each month the cars have been run or operated within and without the state;

(11) a description of the road, giving the points of entrance into and the points of exit from each county, with a statement of the number of miles in each county. When a description of the road has once been given, no other annual description thereof is necessary unless the road has been changed. Whenever the road or any portion of the road is advertised to be sold or is sold for taxes, either state or county, no other description is necessary than that given by, and the same is conclusive upon, the person, corporation, or association giving the description. No assessment is invalid on account of a misdescription of the railroad or the right-of-way for the same. If such statement is not furnished as above provided, the assessment made by the department upon the property of the corporation, person, or association failing to furnish the statement is conclusive and final.

(12) the gross earnings of the entire road;

(13) the gross earnings of the road within the state and, if the railroad is let to other operators, how much was derived by the lessor as rental;

(14) the cost of operating the entire road, exclusive of sinking fund, expenses of land department, and money paid to the United States;

(15) net income for such year and amount of dividend declared;

(16) capital stock authorized;

(17) capital stock paid in;

(18) funded debt;

(19) number of shares authorized;

(20) number of shares of stock issued;

(21) number, kind, and total number of miles traveled within the state by railroad cars owned by railroad car companies; and

(22) any other facts the department may require.
Mont. Code Ann. § 15-31-403 — MT Code / Title 15 / Chapter 31 / Part 4 / Section 15-31-403
15-31-403 Rate of tax imposed -- income from sources within state defined -- alternative tax
Status: in_force

15-31-403 . Rate of tax imposed -- income from sources within state defined -- alternative tax. (1) Except as provided in 15-31-401 , there is hereby imposed upon every corporation for each taxable year an income tax at the rate specified in 15-31-121 and 15-31-122 upon its net income derived from sources within this state for taxable years beginning after December 31, 1970, other than income for any period for which the corporation is subject to taxation under part 1 of this chapter, according to or measured by its net income.

(2) Income from sources within this state includes income from tangible or intangible property located in or having a situs in this state and income from any activities carried on in this state, regardless of whether carried on in intrastate, interstate, or foreign commerce, but does not include interest paid on loans held by out-of-state financial institutions recognized as such in the state of their domicile, secured by mortgages, trust indentures, or other security interests on real or personal property located within the state, if the loan is originated by a lender doing business in Montana and assigned out-of-state and there is no activity conducted by the out-of-state lender in Montana except periodic inspection of the security.

(3) Pursuant to Article III, section 2, of 15-1-601 , any corporation required to file a return under this part and whose only activity in Montana consists of making sales and which does not own or rent real estate or tangible personal property within Montana and whose annual gross volume of sales made in Montana does not exceed $100,000 may elect to pay a tax of 1/2 of 1% of gross sales made in Montana during the taxable year. Such tax shall be in lieu of the tax otherwise imposed under this section. The gross volume of sales made in Montana during the taxable year shall be determined according to Article IV, sections 11 and 12, of 15-1-601 .
Mont. Code Ann. § 15-1-102 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-102
15-1-102 Person defined
Status: in_force

15-1-102 . Person defined. As used in this title (except chapters 30 and 31), unless the context indicates otherwise, the term "person" means an individual, corporation (domestic or foreign), partnership, association, joint-stock company, or syndicate.
Mont. Code Ann. § 15-24-3111 — MT Code / Title 15 / Chapter 24 / Part 31 / Section 15-24-3111
15-24-3111 Energy production or development -- tax abatement -- eligibility
Status: in_force

15-24-3111 . Energy production or development -- tax abatement -- eligibility. (1) A facility listed in subsection (3), clean advanced coal research and development equipment, and renewable energy research and development equipment may qualify for an abatement of property tax liability pursuant to this part.

(2) (a) If the abatement is granted for a facility listed in subsection (3), the qualifying facility must be assessed at 50% of its taxable value for the qualifying period.

(b) If the abatement is granted for clean advanced coal research and development equipment or renewable energy research and development equipment, the qualifying equipment, up to the first $1 million of the value of equipment at a facility, must be assessed at 50% of its taxable value for the qualifying period. There is no abatement for any portion of the value of equipment at a facility in excess of $1 million.

(c) The abatement applies to all mills levied against the qualifying facility or equipment.

(d) A renewable diesel production facility or sustainable aviation fuel production facility, or both, may not receive the abatement provided for in this section during the same tax year that the new or expanding industry property tax abatement provided for in 15-24-1402 is claimed on the same property.

(3) Subject to subsections (4) and (5), the following facilities or property may qualify for the abatement allowed under this part:

(a) biodiesel production facilities;

(b) biogas production facilities;

(c) biomass gasification facilities;

(d) coal gasification facilities for which carbon dioxide from the coal gasification process is sequestered;

(e) ethanol production facilities;

(f) geothermal facilities;

(g) renewable diesel production facilities;

(h) renewable energy manufacturing facilities;

(i) clean advanced coal research and development equipment and renewable energy research and development equipment;

(j) a natural gas combined cycle facility that offsets a portion of the carbon dioxide produced through carbon credit offsets;

(k) transmission lines and associated equipment and structures classified in 15-6-157 ;

(l) converter stations classified under 15-6-159 ;

(m) carbon sequestration equipment as defined in 15-6-158 ;

(n) pipelines classified under 15-6-158 ; and

(o) sustainable aviation fuel production facilities.

(4) (a) In order to qualify for the abatement under this part, a facility listed in subsection (3) must meet the following requirements:

(i) commencement of construction of the facility must occur after June 1, 2007; and

(ii) the standard prevailing rate of wages for heavy construction, as provided in 18-2-414 , must be paid during the construction phase of the facility.

(b) In order to qualify for the abatement under this part, clean advanced coal research and development equipment and renewable energy research and development equipment must be placed into service after June 30, 2007.

(c) For the facility to qualify under subsection (3)(d), the carbon dioxide produced from the gasification process must be sequestered at a rate that is practically obtainable but may not be less than 65%.

(d) Integrated gasification combined cycle facilities for which a permit under Title 75, chapter 2, is applied for after December 31, 2014, do not qualify under subsection (3)(d).

(e) To qualify under subsection (3)(j), the facility shall offset carbon dioxide emissions by the percentage determined in 15-24-3116 .

(5) To qualify for an abatement, the facility or clean advanced coal research and development equipment and renewable energy research and development equipment must be certified as provided in 15-24-3112 .

(6) Upon termination of the qualifying period, the abatement ceases and the property for which the abatement had been granted must be assessed at 100% of its taxable value.

(7) For the purposes of this section, "qualifying period" means the construction period and the first 15 years after the facility commences operation or the clean advanced coal research and development equipment or renewable energy research and development equipment is purchased. The total time of the qualifying period may not exceed 19 years.
Mont. Code Ann. § 15-35-121 — MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-121
15-35-121 Penalties for neglect or false statement
Status: in_force

15-35-121 . Penalties for neglect or false statement. A person who fails, neglects, or refuses to file any statement required under this chapter or who makes a false statement commits a misdemeanor. A person convicted under this section shall be fined not to exceed $1,000 or be imprisoned in the county jail for any term not to exceed 6 months, or both.
Mont. Code Ann. § 15-61-203 — MT Code / Title 15 / Chapter 61 / Part 2 / Section 15-61-203
15-61-203 Withdrawal of funds from account for purposes other than eligible medical expenses
Status: in_force

15-61-203 . Withdrawal of funds from account for purposes other than eligible medical expenses. (1) An employee or account holder may withdraw money from the individual's medical care savings account for any purpose other than an eligible medical expense or for paying the expenses of administering the account only on the last business day of the account administrator's business year. Money withdrawn from an account pursuant to this subsection that had been excluded from taxation must be taxed as ordinary income of the employee or account holder.

(2) There is a penalty equal to 10% of the amount of a withdrawal for a withdrawal other than for eligible medical expenses or for expenses of administering the account or other than on the last business day of the account administrator's business year. The administrator may withhold the penalty from the amount of the withdrawal and, on behalf of the employee or account holder, pay the penalty to the department. Payments made to the department pursuant to this section must be deposited in the general fund. Money withdrawn from an account pursuant to this subsection must be taxed as ordinary income of the employee or account holder if it had been excluded from taxation.

(3) For the purposes of this section, "last business day of the account administrator's business year", as applied to an account administrator who is also the account holder or an employee, means the last weekday in December.
Mont. Code Ann. § 15-24-1103 — MT Code / Title 15 / Chapter 24 / Part 11 / Section 15-24-1103
15-24-1103 Federal property held under lease
Status: in_force

15-24-1103 . Federal property held under lease. When the property is held under lease, other interest, or estate therein that is less than the fee, except under contract of sale, the property must be assessed and taxed for the value, as defined in Title 15, chapter 6, part 1, of the leasehold, interest, or estate in the property. The lien for the tax must attach to and be enforced against only the leasehold, interest, or estate in the property. Whenever the interest in the property is acquired through foreclosure, the lessor is liable for property taxes. When the United States authorizes the taxation of the property for the full assessed value of the fee, the property must be assessed for full assessed value as defined in 15-8-111 .
Mont. Code Ann. § 15-8-205 — MT Code / Title 15 / Chapter 8 / Part 2 / Section 15-8-205
15-8-205 Initial assessment of class four trailer, manufactured home, and mobile home property -- when
Status: in_force

15-8-205 . Initial assessment of class four trailer, manufactured home, and mobile home property -- when. The department shall assess trailer, manufactured home, and mobile home property as class four property under 15-6-134 immediately upon arrival in the county if the taxes have not been previously paid for that year in another county in Montana.
Mont. Code Ann. § 15-17-125 — MT Code / Title 15 / Chapter 17 / Part 1 / Section 15-17-125
15-17-125 Attachment of tax lien and preparation of tax lien certificate
Status: in_force

15-17-125 . Attachment of tax lien and preparation of tax lien certificate. (1) (a) The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given as provided in 15-17-122 and subsection (4) of this section. Upon attachment of a tax lien, the county is the possessor of the tax lien unless the tax lien is assigned pursuant to 15-17-323 .

(b) The county treasurer may not attach a tax lien to a property on which taxes are delinquent but for which proper notice was not given.

(2) After attaching a tax lien, the county treasurer shall prepare a tax lien certificate that must contain:

(a) the date on which the property taxes became delinquent;

(b) the date on which a property tax lien was attached to the property;

(c) the name and address of record of the person to whom the taxes were assessed;

(d) a description of the property on which the taxes were assessed;

(e) a separate listing of the amount of the delinquent taxes, penalties, interest, and costs;

(f) a statement that the tax lien certificate represents a lien on the property that may lead to the issuance of a tax deed for the property;

(g) a statement specifying the date on which the county or an assignee will be entitled to a tax deed; and

(h) an identification number corresponding to the tax lien certificate.

(3) The tax lien certificate must be signed by the county treasurer. A copy of the tax lien certificate must be filed by the treasurer in the office of the county clerk. A copy of the tax lien certificate must also be mailed to the person to whom the taxes were assessed, at the address of record, together with a notice that the person may contact the county treasurer for further information on property tax liens.

(4) Prior to attaching a tax lien to the property, the county treasurer shall send notice of the pending attachment of a tax lien to the person to whom the property was assessed. The notice must include the information listed in subsection (2), state that the tax lien may be assigned to a third party, and provide notice of the availability of all the property tax assistance programs available to property taxpayers, including the property tax assistance programs under Title 15, chapter 6, part 3, the homestead reduced tax rate provided for in 15-6-405 , the rental property reduced tax rate provided for in 15-6-411 , the state property tax assistance provided for in 15-6-701 , and the residential property tax credit for the elderly under 15-30-2337 through 15-30-2341 . The notice must have been mailed at least 2 weeks prior to the date on which the county treasurer attaches the tax lien.

(5) The county treasurer shall file the tax lien certificate with the county clerk and recorder.
Mont. Code Ann. § 15-62-203 — MT Code / Title 15 / Chapter 62 / Part 2 / Section 15-62-203
15-62-203 Selection of financial institution as program manager -- contract -- termination
Status: in_force

15-62-203 . Selection of financial institution as program manager -- contract -- termination. (1) The board shall implement the operation of the program and may contract with one or more financial institutions to act as the program manager to provide management services to the program, including but not limited to investment management, account administration, customer service, and marketing services.

(2) The committee may solicit proposals from financial institutions to act as program managers of the program.

(3) On the recommendation of the committee, the board shall select as program managers the financial institution or institutions from among bidding financial institutions that demonstrate the most advantageous combination, both to potential program participants and to this state, of:

(a) financial stability and integrity;

(b) the quality of the investment products being offered;

(c) the ability of the financial institutions, directly or through a subcontract, to satisfy recordkeeping and reporting requirements;

(d) if applicable, the financial institution's plan for promoting the program and the investment that it is willing to make to promote the program;

(e) the fees, if any, proposed to be charged to persons for maintaining accounts;

(f) the minimum initial contribution and minimum contributions to maintain accounts in the program and the ability to accept contributions through payroll deduction plans and other contribution plans; and

(g) any other benefits to this state or its residents contained in the proposal.

(4) A program manager or its subcontractor shall:

(a) take action required to keep the program in compliance with its contract or the requirements of this chapter to manage the program so that it is treated as a qualified tuition program under section 529 of the Internal Revenue Code, 26 U.S.C. 529;

(b) keep adequate records of each account, keep each account segregated from each other account, and provide the board with the information necessary to prepare statements required by 15-62-201 (6) through (8) or file these statements on behalf of the board;

(c) compile and total information contained in statements required to be prepared under 15-62-201 (6) through (8) and provide these compilations to the board;

(d) if there is more than one program manager, provide the board with the information to assist the board in determining compliance with policies adopted by the board pursuant to 20-25-902 and to comply with any state or federal tax reporting requirements;

(e) provide representatives of the board, including other contractors or other state agencies, access to the books and records of the program manager to the extent needed to determine compliance with the contract. At least once during the term of any contract, the board, its contractor, or the state agency responsible for examination oversight of the program manager shall conduct an examination to the extent needed to determine compliance with the contract.

(f) hold money invested by or through the financial institution in the name of and for the benefit of the trust and the account owner;

(g) prepare and file any federal or tax filing requirements relating to the program and assist the trustee with respect to any other obligations of the trustee.

(5) A person may not circulate any description of the program, whether in writing or through the use of any media, unless the board or its designee first approves the description.

(6) If the board determines not to renew the appointment of a financial institution as program manager, the board may take action consistent with the interest of the program and the accounts and in accordance with its duties as trustee of the trust. Except as provided in subsection (7), if a contract executed between the board and a financial institution pursuant to this section is not renewed, at the end of the term of the nonrenewed contract:

(a) amounts held in accounts previously established during the term of the contract must remain assets of the trust;

(b) the funds in new accounts established after the termination may not be invested by or through the financial institution unless a new contract is executed; and

(c) the continuing role of the financial institution must be governed by rules or policies established by the board or a special contract and all services provided by the financial institution to accounts continue to be subject to the control of the board as trustee of the trust with responsibility for all accounts in the program.

(7) (a) The board may terminate a contract with a financial institution or prohibit the continued investment of funds by or through a financial institution under subsection (6) at any time for good cause on the recommendation of the committee. If a contract is terminated or investment is prohibited pursuant to this subsection, the trustee shall seek to promptly reinvest program assets directly in its capacity as trustee of the trust or by or through another financial institution that is selected as a program manager by the board and into investment products selected by the board that are as similar as possible to the original investments.

(b) If the termination of a program manager causes an emergency that might lead to a loss of funds to any account owner, the board or trustee may take whatever emergency action is necessary or appropriate to prevent the loss of funds invested pursuant to this chapter.
Mont. Code Ann. § 15-70-717 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-717
15-70-717 Determination if no return made -- penalty -- presumption
Status: in_force

15-70-717 . Determination if no return made -- penalty -- presumption. (1) If an alternative dealer, whether or not the dealer is licensed, fails, neglects, or refuses to file an alternative fuel tax return when due, the department shall, on the basis of information available to the department, determine the tax liability of the alternative fuel dealer for the period during which a return was not filed and add to the tax determined the penalty and interest provided for in 15-70-715 .

(2) An assessment made by the department pursuant to 15-70-715 , 15-70-716 , or this section is presumed to be correct. Whenever the validity of the assessment is in question, the burden is on the person who challenges the assessment to establish by a preponderance of the evidence that it is erroneous or excessive.
Mont. Code Ann. § 15-10-402 — MT Code / Title 15 / Chapter 10 / Part 4 / Section 15-10-402
15-10-402 Property tax limited to 1996 levels
Status: in_force

15-10-402 . Property tax limited to 1996 levels. Except as provided in 15-10-420 , the amount of taxes levied on property described in Title 15, chapter 6, part 1, may not, for any taxing jurisdiction, exceed the amount levied for tax year 1996.
Mont. Code Ann. § 15-70-501 — MT Code / Title 15 / Chapter 70 / Part 5 / Section 15-70-501
15-70-501 Short title
Status: in_force

15-70-501 . Short title. This part may be cited as the "Ethanol Tax Incentive and Administration Act of 1983".
Mont. Code Ann. § 15-24-1202 — MT Code / Title 15 / Chapter 24 / Part 12 / Section 15-24-1202
15-24-1202 Taxable interests in state and other exempt property -- assessment
Status: in_force

15-24-1202 . Taxable interests in state and other exempt property -- assessment. When such property is held under a contract of sale or other agreement whereby on certain payment or payments the legal title is or may be acquired by such person, such property shall be assessed to such person and taxed without deduction on account of the whole or any part of the purchase price or other sum due on such property remaining unpaid, provided that the lien for such tax neither attach to, impair, nor be enforced against any interest of the state of Montana or any department, agency, or subdivision thereof.
Mont. Code Ann. § 15-32-104 — MT Code / Title 15 / Chapter 32 / Part 1 / Section 15-32-104
15-32-104 Limitations on deduction and credit
Status: in_force

15-32-104 . Limitations on deduction and credit. Tax treatment under 15-32-103 is limited to persons and firms not primarily engaged in the provision of gas or electricity derived from fossil fuel extraction or conventional hydroelectric development.
Mont. Code Ann. § 15-51-110 — MT Code / Title 15 / Chapter 51 / Part 1 / Section 15-51-110
15-51-110 Credit for overpayment -- interest on overpayment
Status: in_force

15-51-110 . Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.

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

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

(b) Interest is not allowed:

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

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

(c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this chapter may not be considered an overpayment with respect to which interest is allowable.
Mont. Code Ann. § 15-65-101 — MT Code / Title 15 / Chapter 65 / Part 1 / Section 15-65-101
15-65-101 Definitions
Status: in_force

15-65-101 . Definitions. For purposes of this part, the following definitions apply:

(1) "Accommodations" has the meaning provided in 15-68-101 .

(2) "Council" means the tourism advisory council established in 2-15-1816 .

(3) "Indian tourism region" includes the area recognized as being historically associated with the federally recognized reservations in Montana and the Little Shell Chippewa tribe.

(4) "Nonprofit convention and visitors bureau" means a nonprofit corporation organized under Montana law and recognized by a majority of the governing body in the city, consolidated city-county, resort area, or resort area district in which the bureau is located.

(5) "Person" has the meaning provided in 15-68-101 .

(6) "Purchaser" has the meaning provided in 15-68-101 .

(7) "Regional nonprofit tourism corporation" means a nonprofit corporation organized under Montana law and recognized by the council as the entity for promoting tourism within one of several regions established by executive order of the governor.

(8) "Resort area" means an area established pursuant to 7-6-1508 .

(9) "Resort area district" has the meaning provided in 7-6-1501 .

(10) "Sales price" has the meaning provided in 15-68-101 .

(11) "Seller" has the meaning provided in 15-68-101 .

(12) "Short-term rental marketplace" has the meaning provided in 15-68-101 .
Mont. Code Ann. § 15-1-205 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-205
15-1-205 Biennial report -- contents
Status: in_force

15-1-205 . Biennial report -- contents. (1) The department shall transmit to the governor 20 days before the meeting of the legislature and make available to the legislature and the public a report of the department showing all the taxable property of the state, counties, and cities and its value. The department shall follow the provisions of 5-11-210 in preparing the report for the legislature.

(2) The report must also include the statewide average effective tax rate of taxable property in each class of property. The department may determine whether an appropriate effective tax rate may be derived for net proceeds, gross proceeds, agricultural land, and forest land.

(3) The report or supplements to the report must also include:

(a) the gross dollar amount of revenue loss attributable to:

(i) personal income and corporate income tax exemptions;

(ii) property tax exemptions for which application to the department is necessary;

(iii) deferral of income;

(iv) credits allowed against Montana personal income tax or Montana corporate income tax, reported separately;

(v) deductions from income; and

(vi) any other identifiable preferential treatment of income or property;

(b) any change in tax revenue of the state or any unit of local government attributable to a change in federal tax law;

(c) any change in the revenue of any unit of local government attributable to a change in state tax law;

(d) the year of enactment and provision of the Montana Code Annotated granting the tax benefits in subsection (3)(a); and

(e) the number of taxpayers benefiting from each of the tax provisions listed in subsection (3)(a).

(4) A distributional analysis of the data described in subsection (3) must be related to the income level and age of the taxpayer whenever the information is available.

(5) (a) When reporting the data described in subsection (3)(a), the department shall identify any known purpose of the preferential treatment.

(b) Based upon the purpose of the preferential treatment, the department shall outline the available data necessary to determine the effectiveness of the preferential treatment.

(6) In reporting the data described in subsection (3), the department shall report any comparable data, if available, from Wyoming, Idaho, North Dakota, and South Dakota and from any other state the department may choose.

(7) The department shall identify in a separate section of the report any changes that have been made or that are contemplated in property appraisal or assessment.

(8) The department may include a report, prepared by the department of transportation, showing the selling price of gasoline at the wholesale level in prime market centers of Montana and in surrounding states during the biennium, with indexes tabulated at sufficient intervals to show the comparative state price structures.

(9) The department shall provide an internet version of the report free of charge to the public and shall charge a fee for paper copies that is commensurate with the cost of printing the report.
Mont. Code Ann. § 15-51-102 — MT Code / Title 15 / Chapter 51 / Part 1 / Section 15-51-102
15-51-102 Payment of tax -- may be itemized on customers' bills
Status: in_force

15-51-102 . Payment of tax -- may be itemized on customers' bills. The license tax must be remitted with the statement and paid on or before the 30th day of the month after each calendar quarter. A customer's bill or statement may contain an itemized amount of the tax imposed by 15-51-101 .
Mont. Code Ann. § 15-31-401 — MT Code / Title 15 / Chapter 31 / Part 4 / Section 15-31-401
15-31-401 Application of corporate income tax and alternative corporate income tax
Status: in_force

15-31-401 . Application of corporate income tax and alternative corporate income tax. (1) It is the intent of the legislature that the corporate income tax must be applied to all corporations subject to taxation under part 1 of this chapter. Except as provided in subsection (2), the alternative corporate income tax provided by this part must be applied to corporations that are not taxable under part 1 of this chapter but are taxable under an income tax.

(2) During its first 5 taxable years of activity in Montana, the net income earned from research and development activities by a research and development firm as described in 15-31-103 is not subject to either the corporate income tax provided in part 1 of this chapter or to the alternative corporate income tax provided in this part.
Mont. Code Ann. § 15-8-202 — MT Code / Title 15 / Chapter 8 / Part 2 / Section 15-8-202
15-8-202 Motor vehicle assessment by department of justice
Status: in_force

15-8-202 . Motor vehicle assessment by department of justice. (1) (a) The department of justice shall determine the registration fee on light vehicles in accordance with 61-3-321 and 61-3-562 .

(b) For the purposes of the local option motor vehicle tax under 61-3-537, the department of justice shall assess all light vehicles in accordance with 61-3-503 .

(c) The department of justice shall determine the registration fee for all buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors in accordance with 61-3-321 and 61-3-529 .

(d) Taxes and registration fees on a motor vehicle under this subsection (1) must be assessed or imposed in each year on the person to whom the vehicle is registered.

(2) (a) The department of justice is authorized to appear in any proceeding before a county tax appeal board, the Montana tax appeal board, or a court that seeks to dispute an assessment made by the department pursuant to the authority granted under this section.

(b) For the purposes of proceedings before county tax appeal boards or the Montana tax appeal board, service of the application required under 15-15-201 must be made on the attorney general. A copy of any application giving rise to a proceeding before a county tax appeal board or the Montana tax appeal board must also be served on the county treasurer of the county in which the vehicle that is the subject of the proceeding was registered.
Mont. Code Ann. § 15-8-308 — MT Code / Title 15 / Chapter 8 / Part 3 / Section 15-8-308
15-8-308 Assessment not illegal for informality or delay
Status: in_force

15-8-308 . Assessment not illegal for informality or delay. No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the same was not completed within the time required by law.
Mont. Code Ann. § 15-70-719 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-719
15-70-719 Warrant for distraint
Status: in_force

15-70-719 . 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 or recorded after the lien is filed by the department. An action may not be maintained to enjoin the collection of all or any part of the tax.
Mont. Code Ann. § 15-30-2361 — MT Code / Title 15 / Chapter 30 / Part 23 / Section 15-30-2361
15-30-2361 Grow Montana jobs -- annual job growth incentive tax credit
Status: in_force

15-30-2361 . Grow Montana jobs -- annual job growth incentive tax credit. (1) Subject to the provisions of 39-11-404 , a taxpayer is allowed an annual job growth incentive tax credit against the tax imposed by chapter 31 or this chapter for creating qualifying net employee growth in the state.

(2) The amount of the credit is equal to 50% of the taxpayer's total estimated taxes imposed on the taxpayer each year for the Montana source wages paid to qualifying new employees in the credit certificate under the Federal Insurance Contributions Act, 26 U.S.C. 3111(a) and (b).

(3) The credit allowed by this section may not be refunded if the taxpayer has a tax liability less than the amount of the credit. If the sum of credit carryovers from the credit, if any, and the amount of credit allowed by this section for the tax year exceeds the taxpayer's tax liability for the current tax year, the excess attributable to the current tax year's credit is a credit carryover to succeeding tax years for a period not to exceed 10 years from the tax year the credit was claimed. The entire amount of unused credit must be carried forward to the earliest of the succeeding years, and the oldest available unused credit must be used first. Any credit remaining 10 years after the tax year for which the credit is based may not be refunded or credited to the taxpayer.

(4) The credit may be claimed for up to 7 years, but only in a tax year in which the department of labor and industry approved the credit by issuing the taxpayer with a credit certificate as provided in 39-11-404 . If a taxpayer claims the credit but was not approved by the department of labor and industry, the taxpayer's return will be processed without regard to the credit.

(5) For fiscal year filers, the credit available to claim in the current fiscal year is the credit allowed for the calendar year that ends within the taxpayer's fiscal period.

(6) The department shall, after consultation with the department of labor and industry, prescribe a form for a taxpayer to claim the tax credit. The form must provide the department with sufficient information for the proper administration of the credit.

(7) The department shall provide the department of labor and industry with an annual report detailing the tax credit provided to taxpayers for the previous year. The information provided to the department of labor and industry is subject to the provisions of 15-30-2618 and 15-31-511 .

(8) Each biennium, the department shall provide to the revenue interim committee information regarding all approvals granted and credit certificates issued, including the credits claimed, the names of the qualifying employers of the credits, and the amount of tax credits claimed. This information is not subject to the confidentiality requirements of 15-30-2618 or 15-31-511 .

(9) For the purposes of this section, the terms "credit certificate", "qualifying employer", "qualifying net employee growth", and "qualifying new employee" have the same meaning as those terms are defined in 39-11-404 .
Mont. Code Ann. § 15-70-425 — MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-425
15-70-425 Refund or credit authorized
Status: in_force

15-70-425 . Refund or credit authorized. (1) A person who purchases and uses any gasoline or special fuel on which the Montana gasoline or special fuel tax has been paid for denaturing ethanol to be used in ethanol-blended gasoline, operating stationary gasoline or special fuel engines used off the public roads and highways of this state, or for any commercial use other than operating vehicles on any of the public roads and highways of this state is allowed a refund of the amount of tax paid directly or indirectly on the gasoline or special fuel used if the person has records, as provided in 15-70-426 , to prove nontaxable use. The refund may not exceed the tax paid or to be paid to the state. A refund is not allowed for the tax per gallon on aviation fuel allocated to the department of transportation as provided in 67-1-301 .

(2) (a) The United States government, the state of Montana, any other state, or any county, incorporated city, town, or school district of this state is entitled to a refund of the taxes paid on special fuel regardless of the use of the special fuel.

(b) (i) A nonpublic school may use dyed special fuel in buses that are owned by the nonpublic school if the buses are used for the transportation of pupils solely for nonsectarian school-related purposes.

(ii) For the purposes of this subsection (2)(b), nonpublic schools are those schools that have been accredited pursuant to 20-7-102 .

(3) A distributor who pays the gasoline or special fuel tax to this state erroneously is allowed a credit or refund of the amount of tax paid.

(4) (a) A distributor is entitled to a credit for the tax paid to the department on those sales of gasoline or special fuel with a tax liability of $200 or greater for which the distributor has not received consideration from or on behalf of the purchaser and for which the distributor has not forgiven any liability. The distributor shall have declared the accounts of the purchaser worthless not more than once during a 3-year period and claimed those accounts as bad debts for federal or state income tax purposes.

(b) If a credit has been granted under subsection (4)(a), any amount collected on the accounts declared worthless must be reported to the department and the tax due must be prorated on the collected amount and must be paid to the department.

(c) The department may require a distributor to submit periodic reports listing accounts that are delinquent for 90 days or more.

(5) A person who purchases and exports for sale, use, or consumption outside Montana any gasoline or special fuel on which the Montana gasoline or special fuel tax has been paid is entitled to a credit or refund of the amount of tax paid unless the person is not licensed and is not paying the tax to the state where fuel is destined. Upon completion of the reports required under 15-70-416 , the department shall authorize the credit or refund.
Mont. Code Ann. § 15-30-3104 — MT Code / Title 15 / Chapter 30 / Part 31 / Section 15-30-3104
15-30-3104 Tuition payment limitation
Status: in_force

15-30-3104 . (Temporary) Tuition payment limitation. (1) A student scholarship organization shall deliver the scholarship funds directly to the qualified education provider selected by the parents or legal guardian of the child to whom the scholarship was awarded. The qualified education provider shall immediately notify the parents or legal guardian that the payment was received.

(2) A parent or legal guardian of an eligible student may not accept one or more scholarship awards from a student scholarship organization for an eligible student if the total amount of the awards exceeds the per-pupil average of total public school expenditures calculated in 20-9-570 . This limitation applies to each eligible student of a parent or legal guardian. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021, sec. 7, Ch. 558, L. 2023.)
Mont. Code Ann. § 15-62-201 — MT Code / Title 15 / Chapter 62 / Part 2 / Section 15-62-201
15-62-201 Program requirements -- establishment of account -- qualified and nonqualified withdrawal -- penalties
Status: in_force

15-62-201 . Program requirements -- establishment of account -- qualified and nonqualified withdrawal -- penalties. (1) The program must be established in the form determined by the board and may be divided into multiple investment portfolios.

(2) If the program is divided into multiple portfolios as provided in subsection (1), the debts, liabilities, obligations, and expenses incurred, contracted for, or otherwise existing with respect to a particular portfolio must be enforceable against the assets of that portfolio only and not against the assets of the program generally, if:

(a) distinct records are maintained for each portfolio; and

(b) the assets associated with each portfolio are accounted for separately from the other assets of the program.

(3) The program must be operated through use of accounts in the trust established by account owners. Contributions to the trust for participation in the program must be made by account owners pursuant to participation agreements and may be made only in cash or a cash equivalent. A person who wishes to open an account in the program shall:

(a) enter into a participation agreement pursuant to which an account will be established under the trust; and

(b) make the minimum contribution required by the board or by opening an account.

(4) Separate records and accounting must be maintained for each account.

(5) A contributor to, account owner of, or designated beneficiary of an account may not direct the investment of any contributions to any account or the earnings generated by the account in violation of section 529 of the Internal Revenue Code, 26 U.S.C. 529, and may not pledge the interest of an account or use an interest in an account as security for a loan.

(6) If there is any distribution from an account to any person or for the benefit of any person during a calendar year, the distribution must be reported to the internal revenue service and the account owner or the designated beneficiary to the extent required by federal law.

(7) At least annually, the board shall issue to each account holder a statement that provides a separate accounting for each qualified designated beneficiary with respect to each account providing:

(a) the beginning balance;

(b) contributions to the account;

(c) withdrawals from the account during the previous year; and

(d) ending investment account value.

(8) Statements and information returns relating to accounts must be prepared and filed to the extent required by federal or state tax law or by administrative rule.

(9) A state or local government or organizations described in section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), may, without designating a designated beneficiary, open and become the account owner of an account to fund scholarships for persons whose identity will be determined after an account is opened.
Mont. Code Ann. § 15-1-802 — MT Code / Title 15 / Chapter 1 / Part 8 / Section 15-1-802
15-1-802 Taxes to be paid by electronic funds transfer -- limitation
Status: in_force

15-1-802 . Taxes to be paid by electronic funds transfer -- limitation. All taxes due the state must be paid by electronic funds transfer whenever the amount due is $50,000 or greater. Whenever the payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day after that day.
Mont. Code Ann. § 15-1-1006 — MT Code / Title 15 / Chapter 1 / Part 10 / Section 15-1-1006
15-1-1006 Terminated
Status: in_force

15-1-1006 . Terminated. Sec. 15, Ch. 574, L. 1995.
Mont. Code Ann. § 15-37-112 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-112
15-37-112 Returns of dissolved corporations
Status: in_force

15-37-112 . Returns of dissolved corporations. Every corporation which shall be dissolved or cease to do business in this state during any taxpaying year shall, on or before the date of such dissolution or cessation of business, make all statements, reports, and returns required by law to be made with reference to the carrying on of the business of working or operating any mine or mining property in this state from which gold, silver, copper, lead, or any other metal or metals, precious or semiprecious gems or stones are produced and pay the tax due for such period as it carried on such business. The department of revenue may grant a reasonable extension of time for filing returns upon good cause shown therefor.
Mont. Code Ann. § 15-36-314 — MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-314
15-36-314 Deficiency assessment -- review -- penalty and interest
Status: in_force

15-36-314 . Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of the 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 notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The taxpayer may seek review of the determination pursuant to 15-1-211 .

(2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216 .
Mont. Code Ann. § 15-31-122 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-122
15-31-122 Alternative gross sales tax
Status: in_force

15-31-122 . Alternative gross sales tax. Pursuant to the provisions of Article III, section 2, of 15-1-601 , every corporation deriving income from sources both within and without the state of Montana and required to file a return and whose only activity in Montana consists of making sales and which 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 a tax of 1/2 of 1% of gross sales made in Montana during the taxable year. Such tax shall be in lieu of the tax otherwise imposed under 15-31-101 and 15-31-121 . The gross volume of sales made in Montana during the taxable year shall be determined according to the provisions of Article IV, sections 11 and 12, of 15-1-601 .
Mont. Code Ann. § 15-53-138 — MT Code / Title 15 / Chapter 53 / Part 1 / Section 15-53-138
15-53-138 Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax
Status: in_force

15-53-138 . Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax. (1) Rural telephone cooperatives or rural electric cooperatives providing retail telecommunications services in an area served by an incumbent local exchange carrier, as defined in 69-3-803 , that is not a cooperative shall collect the retail telecommunications excise tax imposed by this part from customers in the incumbent local exchange carrier's service area.

(2) An incumbent local exchange carrier that is not a cooperative providing retail telecommunications services in an area served by a rural telephone cooperative is not required to collect the retail telecommunications excise tax imposed by this part from customers in the rural telephone cooperative service area.
Mont. Code Ann. § 15-62-210 — MT Code / Title 15 / Chapter 62 / Part 2 / Section 15-62-210
15-62-210 Exemption from claims of creditors
Status: in_force

15-62-210 . Exemption from claims of creditors. (1) Except as provided in subsection (3), up to $100,000 of assets and earnings held in and distributions from the trust by or on behalf of an account owner, contributor, or designated beneficiary of a participating trust agreement are exempt from all claims of creditors of the account owner, contributor, or designated beneficiary.

(2) Subsection (1) applies to assets and earnings held in and distributions from a qualified tuition program established and maintained by another state as provided by section 529(b)(1)(A)(ii) of the Internal Revenue Code, 26 U.S.C. 529(b)(1)(A)(ii), if the owner, contributor, or designated beneficiary is a Montana resident.

(3) Assets, earnings, and distributions are not protected from claims if the contribution violates the Uniform Fraudulent Transfer Act provided for in Title 31, chapter 2, part 3, or 11 U.S.C. 548.
Mont. Code Ann. § 15-27-108 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-108
15-27-108 Penalty and interest for delinquent fee
Status: in_force

15-27-108 . (Temporary -- effective on occurrence of contingency) Penalty and interest for delinquent fee. If an ambulance provider does not pay the required assessment fee on or before the due date of the report as provided in 15-27-105 , penalty and interest, as provided in 15-1-216 , must be added to the assessment fee. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)
Mont. Code Ann. § 15-33-102 — MT Code / Title 15 / Chapter 33 / Part 1 / Section 15-33-102
15-33-102 Purpose
Status: in_force

15-33-102 . Purpose. The purpose of this part is to encourage private sector investment in venture capital firms called small business investment companies that are organized for the purpose of diversifying and strengthening employment opportunities of companies within Montana. This part, by establishing limited tax exemptions, demonstrates a recognition by the legislature that significant incentives must be offered to attract private risk capital to manufacturing, technology, technology infrastructure, power generation, agricultural, and timber product processing companies. The legislature further recognizes the necessity of tax incentives for investors in manufacturing, technology, technology infrastructure, power generation, agricultural, and timber product processing companies.
Mont. Code Ann. § 15-27-106 — MT Code / Title 15 / Chapter 27 / Part 1 / Section 15-27-106
15-27-106 Audit -- records
Status: in_force

15-27-106 . (Temporary -- effective on occurrence of contingency) Audit -- records. (1) The department may audit the records and other documents of an ambulance provider to ensure that the proper assessment fee has been collected.

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

(3) An ambulance provider shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate how the ambulance provider's net operating revenue was calculated. The ambulance provider shall maintain the records for at least 5 years from the date the report is due. (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. § 15-39-108 — MT Code / Title 15 / Chapter 39 / Part 1 / Section 15-39-108
15-39-108 Limitations
Status: in_force

15-39-108 . Limitations. (1) Except in the case of a person who purposely or knowingly, as those terms are defined in 45-2-101 , files a false or fraudulent statement violating the provisions of this part, a deficiency may not be assessed or collected with respect to a tax period for which a statement is filed unless the notice of additional tax proposed to be assessed is mailed to or personally served upon the taxpayer within 5 years from the date on which the statement was filed. For purposes of this section, a statement filed before the last day prescribed for filing is considered to be filed on the last day.

(2) If, before the expiration of the 5-year period prescribed in subsection (1) for assessment of the tax, the taxpayer consents in writing to an assessment after expiration of the 5-year period, a deficiency may be assessed at any time prior to the expiration of the period consented to.
Mont. Code Ann. § 15-36-312 — MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-312
15-36-312 Record of product -- carriers to furnish data -- penalty
Status: in_force

15-36-312 . Record of product -- carriers to furnish data -- penalty. (1) Each person who purchases oil or natural gas shall keep a record of all oil or natural gas purchased by the person in this state. The records are subject to inspection by the department on reasonable notice at any time during normal business hours.

(2) Each railroad, pipeline, purchasing, and transportation company that carries or purchases oil or natural gas shall furnish to the department, whenever requested to do so, all data related to the shipment of oil or natural gas that may be required to properly enforce the provisions of this part. A railroad, pipeline, purchasing, or transportation company that fails to comply with the provisions of this section is subject to a penalty of $100 for each day that it fails to furnish the statement.
Mont. Code Ann. § 15-16-303 — MT Code / Title 15 / Chapter 16 / Part 3 / Section 15-16-303
15-16-303 Treasurer charged with delinquent taxes
Status: in_force

15-16-303 . Treasurer charged with delinquent taxes. After settlement with the county treasurer as prescribed in 15-16-302 , the county clerk and recorder shall charge the treasurer with the amount of taxes due on the delinquent tax list, minus taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17, and within 3 days thereafter deliver the list, duly certified, to the county treasurer.
Mont. Code Ann. § 15-37-207 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-207
15-37-207 Disposition of proceeds of tax
Status: in_force

15-37-207 . Disposition of proceeds of tax. All license taxes collected under the provisions of this part shall be deposited to the credit of the general fund of the state.
Mont. Code Ann. § 15-70-503 — MT Code / Title 15 / Chapter 70 / Part 5 / Section 15-70-503
15-70-503 Definitions
Status: in_force

15-70-503 . Definitions. As used in this part, the definitions in 15-70-401 and the following definitions apply:

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

(2) "Ethanol distributor" means any person who, for the purpose of making ethanol-blended gasoline, engages in the business of producing ethanol for sale, use, or distribution.

(3) "Ethanol-blended gasoline dealer" means any person who blends ethanol with gasoline to produce ethanol-blended gasoline for sale from a wholesale or retail outlet, for use, or for distribution in this state.
Mont. Code Ann. § 15-31-164 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-164
15-31-164 Notification of mobile home park owners
Status: in_force

15-31-164 . Notification of mobile home park owners. (1) The department shall annually provide a list of the names and addresses of mobile home park owners to the board of housing provided for in 2-15-1814 for the purposes of this section.

(2) The board of housing shall annually and as necessary send notifications to mobile home park owners that facilitates, supports, and incentivizes mobile home park owners to utilize the benefits available pursuant to 15-31-163 and other benefits and reasons to sell a mobile home park to a tenants' association, a mobile home park residents' association, or a nonprofit organization.

(3) Costs associated with the mailing of notices required in subsection (2) may be paid for using funds available in the account provided for in 15-31-165 .

(4) The provisions of 2-6-1017 do not apply to the requirements of this section.
Mont. Code Ann. § 15-16-403 — MT Code / Title 15 / Chapter 16 / Part 4 / Section 15-16-403
15-16-403 Lien on real property and improvements
Status: in_force

15-16-403 . Lien on real property and improvements. Every tax due upon real property is a lien against the property assessed, and every tax due upon improvements upon real estate assessed to other than the owner of the real estate is a lien upon the land and improvements, which several liens attach as of January 1 in each year. A person who issues a check, draft, converted check, electronic funds transfer, or order for the payment of real property taxes is subject to the liability provided in 27-1-717 if the instrument is dishonored or if the issuer stops payment with the intent to fraudulently defeat a possessory lien or defraud the payee.
Mont. Code Ann. § 15-24-3005 — MT Code / Title 15 / Chapter 24 / Part 30 / Section 15-24-3005
15-24-3005 Wind generation facility impact fee for local governmental units and school districts
Status: in_force

15-24-3005 . Wind generation facility impact fee for local governmental units and school districts. (1) Except as provided in subsection (3), the jurisdictional area of a local governmental unit in which a wind generation facility is located is the local governmental unit that is authorized to assess the impact fee pursuant to 15-24-3004 (1).

(2) The impact fee must be distributed to the local governmental unit for local impacts and to the impacted school districts.

(3) Subject to the conditions of 15-24-3006 and subsection (4) of this section, if the wind generation facility is located within the jurisdictional areas of multiple local governmental units of the county or contiguous counties, the local governmental units may enter into an interlocal agreement under Title 7, chapter 11, part 1, to determine how the fee should be distributed among the various local governmental units and impacted school districts pursuant to subsection (2). The county in which the wind generation facility is located is authorized to assess the fee under the interlocal agreement.

(4) For purposes of 15-24-3004 , a "local governmental unit" means a county, city, or town. If a wind generation facility is located within a tax increment financing district, the tax increment financing district is considered a local governmental unit and is entitled to the distribution of impact fees under this section. A tax increment financing district may not receive a distribution of impact fees if a wind generation facility is not located within the district.

(5) Impact fees imposed under 15-24-3004 (2)(b) or under subsection (3) of this section must be deposited in the county electrical energy generation impact fee reserve account established in 15-24-3006 for the county in which the wind generation facility is located. Money in the account may not be expended until the multiple local governmental units have entered into an interlocal agreement.
Mont. Code Ann. § 15-60-203 — MT Code / Title 15 / Chapter 60 / Part 2 / Section 15-60-203
15-60-203 Periods of limitation
Status: in_force

15-60-203 . (Temporary) Periods of limitation. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the quarter 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 fee, the facility consents in writing to an assessment after the 5-year period, the fee 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 facility files a claim or the department has determined the existence of the overpayment and has approved the refund or credit. If the facility 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 allowed in the event no claim is filed is automatically extended. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
Mont. Code Ann. § 15-70-715 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-715
15-70-715 Penalties for refusal or failure to file return or pay tax when due
Status: in_force

15-70-715 . Penalties for refusal or failure to file return or pay tax when due. (1) If an alternative fuel dealer refuses or fails to file a return required by this part within the time prescribed by 15-70-103 and 15-70-714 , there is imposed a penalty of $25 or a sum equal to 10% of the tax due, whichever is greater, together with interest at the rate of 1% on the tax due for each calendar month or fraction of a month during which the refusal or failure continues. If an alternative fuel dealer establishes to the satisfaction of the department that the failure to file a return within the time prescribed was due to reasonable cause, the department shall waive the penalty imposed by this section.

(2) Whenever an alternative fuel dealer files a return but fails to pay in whole or in part the tax due under this part, there must be added to the unpaid amount due interest at the rate of 1% a month or fraction of a month from the date on which the tax was due to the date of payment in full.
Mont. Code Ann. § 15-30-3402 — MT Code / Title 15 / Chapter 30 / Part 34 / Section 15-30-3402
15-30-3402 State partnership representative
Status: in_force

15-30-3402 . State partnership representative. (1) With respect to an action required or permitted to be taken by a partnership under this part and a proceeding under 15-1-211 with respect to that action, the state partnership representative for the reviewed year has the sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners are bound by those actions.

(2) The state partnership representative for the reviewed year is the partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative.

(3) The department may establish reasonable qualifications and procedures for designating a person, other than the federal partnership representative, to be the state partnership representative.
Mont. Code Ann. § 15-6-504 — MT Code / Title 15 / Chapter 6 / Part 5 / Section 15-6-504
15-6-504 Petition -- approval or denial by local government -- compelling need for senior care and housing development project
Status: in_force

15-6-504 . Petition -- approval or denial by local government -- compelling need for senior care and housing development project. (1) A tax-exempt senior care and housing sponsor may file a petition with a local government requesting preapproval of a property tax exemption for a senior care and housing development project. The petition must include sufficient information regarding property development, including the buildings, land, equipment, facilities, or other real or personal properties that are necessary, convenient, related, or desirable in connection with the development of senior care facilities and housing, including but not limited to streets, sewers, utilities, parks, site preparation, landscaping, and other nonhousing facilities that the tax-exempt senior care and housing sponsor determines to be necessary, convenient, related, or desirable.

(2) Upon the filing of the petition, the local government shall give notice of the time, place, and purpose of a public hearing at which the governing body of the local government shall determine whether there is a need for the senior care and housing development project.

(3) If the governing body determines there is a compelling need for the senior care and housing development project, it shall adopt a resolution approving the petition. If the governing body approves the petition, the tax-exempt senior care and housing sponsor may apply for a property tax exemption pursuant to 15-6-506 within 2 years after the approval.

(4) If the governing body, after a hearing, determines that there is not a compelling need for a senior care and housing development project, it shall adopt a resolution denying the petition. After 3 months have expired following the date of the denial of a petition, subsequent petitions may be filed, and new hearings and determinations may be made on the petitions.
Mont. Code Ann. § 15-37-226 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-226
15-37-226 Terminated
Status: in_force

15-37-226 . Terminated. Sec. 39(2), Ch. 15, Sp. L. July 1992.
Mont. Code Ann. § 15-30-2633 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2633
15-30-2633 Stay of enforcement against military personnel
Status: in_force

15-30-2633 . Stay of enforcement against military personnel. (1) A person described in 15-30-2632 may, during the person's period of military service or within 6 months thereafter, apply to a court for relief in respect of any tax obligation or any tax liability incurred by the person prior to the person's period of military service or in respect of any tax obligation or liability, whether falling due prior to or during the person's period of military service. Any district court of the state after appropriate notice and hearing, unless in its opinion the ability of the applicant to comply with the terms of the obligation or liability or to pay the tax or assessment has not been materially affected by reason of the person's military service, may grant a stay of enforcement during the applicant's period of military service and from the date of termination of the period of military service or from the date of application, if made after the service, for a period of time equal to the period of military service of the applicant or any part of that period. The stay is subject to payment of the balance of principal and accumulated interest due and unpaid at the date of termination of the period of military service or from the date of application, as the case may be, in equal periodic installments during the extended period at the rate of interest that may be prescribed for the tax obligation or tax liability or assessment if paid when due and subject to other terms that may be just.

(2) When a court has granted a stay as provided in this section, a fine or penalty may not accrue during the period the terms and conditions of the stay are complied with by reason of the failure to comply with the terms or conditions of the tax obligation, tax liability, or assessment in respect of which the stay was granted.
Mont. Code Ann. § 15-23-708 — MT Code / Title 15 / Chapter 23 / Part 7 / Section 15-23-708
15-23-708 Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan
Status: in_force

15-23-708 . Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan. (1) After receiving written consent from the department, the governing body of a county or consolidated local government unit may suspend collection of delinquent coal gross proceeds taxes, interest, and penalties and enter into a payment plan that allows a coal producer to make installment payments of the delinquent coal gross proceeds taxes, interest, and penalties.

(2) The suspension must be in the best interest of the people of the county or consolidated local government. The governing body may refuse to suspend delinquent coal gross proceeds taxes, interest, and penalties if it determines that the suspension is not in the best interest of the county.

(3) In order for the governing body to grant a suspension and allow installment payments pursuant to this section, after receiving written consent from the department it shall adopt a resolution:

(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 delinquent coal gross proceeds taxes, interest, and penalties.

(4) 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, and the governing body shall consider the information before reaching a final decision.

(5) The resolution must state that the suspension 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 coal gross proceeds taxpayer as required by the local government.

(6) Any taxing authority affected by the suspension may issue gross proceeds obligations under Title 7, chapter 6, part 11. The governing body of a county or consolidated local government unit may require a coal producer to pledge additional collateral to secure payment as consideration for a payment plan.
Mont. Code Ann. § 15-30-2341 — MT Code / Title 15 / Chapter 30 / Part 23 / Section 15-30-2341
15-30-2341 Residential property tax credit for elderly -- limitations -- denial of claim
Status: in_force

15-30-2341 . Residential property tax credit for elderly -- limitations -- denial of claim. (1) Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief.

(2) Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes paid that is derived from a public rent or tax subsidy program.

(3) Except for dwellings rented from a county or municipal housing authority, a claim for relief may not be allowed on rented lands or rented dwellings that are not subject to Montana property taxes during the claim period.

(4) A person filing a false or fraudulent claim under the provisions of 15-30-2337 through 15-30-2341 must be charged with the offense of unsworn falsification to authorities pursuant to 45-7-203 . If a false or fraudulent claim has been paid, the amount paid, penalties, and interest may be recovered as provided in 15-1-216 .
Mont. Code Ann. § 15-70-131 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-131
15-70-131 Securing access to federal expenditures to repair Montana roads and bridges
Status: in_force

15-70-131 . Securing access to federal expenditures to repair Montana roads and bridges. (1) There is a securing access to federal expenditures to repair Montana roads and bridges account in the state special revenue fund provided for in 17-2-102 .

(2) Funds in this account are statutorily appropriated, as provided in 17-7-502 , to the department of transportation for:

(a) providing state match for additional federal funds allocated to the department through federal redistribution; and

(b) providing state match for discretionary grants awarded to the department.

(3) (a) Total expenditures for state match authorized under this section may not exceed $15 million in a fiscal year.

(b) Expenditures made pursuant to this section must be for construction and reconstruction prioritized by the transportation commission pursuant to 60-2-110 .
Mont. Code Ann. § 15-24-904 — MT Code / Title 15 / Chapter 24 / Part 9 / Section 15-24-904
15-24-904 Penalty for violation of law
Status: in_force

15-24-904 . Penalty for violation of law. If a person, company, or corporation who is the owner or is in charge of livestock within this state fails to make the statement or statements as provided in 15-24-903 , the department shall, after 10 days' notice to the person who failed to file the report, assess the penalty provided in 15-8-309 on the per capita fee, as provided in 15-24-921 .
Mont. Code Ann. § 15-8-104 — MT Code / Title 15 / Chapter 8 / Part 1 / Section 15-8-104
15-8-104 Department audit and review of taxable value -- costs paid by department
Status: in_force

15-8-104 . Department audit and review of taxable value -- costs paid by department. (1) When in the judgment of the director of revenue it is necessary, audits may be made for the purpose of determining the taxable value of net proceeds of mines and all other types of property subject to ad valorem taxation.

(2) The department may conduct reviews of the assessment of all commercial personal property to ensure that the value of the property in those classes reflects market value. Because the assessed value of commercial personal property is defined as market value under 15-8-111 (2), the review conducted by the department may be directed toward ensuring that all taxable personal property is reported to the department.

(3) The cost of any audit or review performed under subsection (1) or (2) must be paid by the department.
Mont. Code Ann. § 15-16-612 — MT Code / Title 15 / Chapter 16 / Part 6 / Section 15-16-612
15-16-612 Refund of tax paid
Status: in_force

15-16-612 . Refund of tax paid. (1) If the property is destroyed after the property taxes have been paid for the current year, the taxpayer is entitled to a refund of the amount of tax paid in excess of the adjusted amount required by 15-16-611 .

(2) A refund must be made as provided for in 15-16-603 through 15-16-605 .
Mont. Code Ann. § 15-31-165 — MT Code / Title 15 / Chapter 31 / Part 1 / Section 15-31-165
15-31-165 Account for notification of mobile home park owners
Status: in_force

15-31-165 . Account for notification of mobile home park owners. (1) There is a special revenue account within the state special revenue fund established in 17-2-102 for the notification of mobile home park owners as required in 15-31-164 .

(2) There must be deposited in the account all monetary contributions, gifts, and donations for the purposes of providing the notification required in 15-31-164 .

(3) Money in the account is statutorily appropriated, as provided in 17-7-502 , to the board of housing established in 2-15-1814 and may only be used for those purposes provided in this section.
Mont. Code Ann. § 15-1-404 — MT Code / Title 15 / Chapter 1 / Part 4 / Section 15-1-404
15-1-404 Other remedies superseded
Status: in_force

15-1-404 . Other remedies superseded. The remedies hereby provided shall supersede the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes or licenses alleged to be irregularly levied or demanded, except in unusual cases where the remedies hereby provided are deemed by the court to be inadequate.
Mont. Code Ann. § 15-38-121 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-121
15-38-121 Certain royalties exempt
Status: in_force

15-38-121 . Certain royalties exempt. Exempt from taxation are royalties received by:

(1) an Indian tribe with respect to mineral production pursuant to a lease entered into under the Indian Mineral Leasing Act of 1938, 25 U.S.C. 396a through 396g;

(2) the United States as trustee for individual Indians; and

(3) the United States, the state of Montana, or a county or municipal government.
Mont. Code Ann. § 15-1-206 — MT Code / Title 15 / Chapter 1 / Part 2 / Section 15-1-206
15-1-206 Waiver of penalties -- interest
Status: in_force

15-1-206 . Waiver of penalties -- interest. (1) The department may, in its discretion, waive, for reasonable cause, any penalty assessed by the department.

(2) Whenever the department waives a penalty provided for in this title, it also may, in its discretion, waive interest not to exceed $500 due for each tax period. When the department enters into a payment plan with a taxpayer that allows the taxpayer to make installment payments of delinquent taxes, interest, and penalties, the department may, at the conclusion of the payment plan term, agree to waive an additional $100 of interest for each tax period if the taxpayer has complied with all of the provisions of the payment plan.
Mont. Code Ann. § 15-38-105 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-105
15-38-105 Report of gross yield from mines
Status: in_force

15-38-105 . Report of gross yield from mines. A person who engages in or carries on the business of mining, extracting, or producing a mineral from any quartz vein or lode, placer claim, dump or tailings, or other place or source shall file an annual statement of gross yield of the mineral from each mine owned or worked by that person during the calendar year. This statement must be in the form prescribed by the department and must be signed by the person or the manager, superintendent, agent, president, or vice-president of the corporation, association, or partnership, if any. Metal producers shall deliver the statement to the department on or before March 31 following the end of the calendar year. Mineral producers shall deliver the statement to the department on or before the 60th day following the end of the calendar year. The statement must show the following:

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

(2) the description and location of the mine;

(3) the quantity of minerals extracted, produced, and treated or sold from the mine during the period covered by the statement;

(4) the amount and character of the mineral and the total yield of the mineral from the mine in constituents of commercial value; that is to say, the number of ounces of gold or silver, pounds of copper or lead, tons of coal, or other commercially valuable constituents of the ores or mineral products or deposits yielded to the person engaged in mining measured by standard units of measurement;

(5) the gross yield or value in dollars and cents.
Mont. Code Ann. § 15-30-3701 — MT Code / Title 15 / Chapter 30 / Part 37 / Section 15-30-3701
15-30-3701 Short title
Status: in_force

15-30-3701 . Short title. This part may be cited as the "Montana Entrepreneur Magnet Act".
Mont. Code Ann. § 15-37-210 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-210
15-37-210 Deficiency assessment -- review -- penalty and interest
Status: in_force

15-37-210 . 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. § 15-10-201 — MT Code / Title 15 / Chapter 10 / Part 2 / Section 15-10-201
15-10-201 Tax levies to be made in mills and tenths and hundredths of mills
Status: in_force

15-10-201 . Tax levies to be made in mills and tenths and hundredths of mills. Every board of county commissioners, city or town council or commission, and every other board or commission authorized by law to make or fix tax levies for any purpose shall make and fix every such levy in mills and tenths and hundredths of mills.
Mont. Code Ann. § 15-39-102 — MT Code / Title 15 / Chapter 39 / Part 1 / Section 15-39-102
15-39-102 Semiannual payment of tax -- statement -- authority of department
Status: in_force

15-39-102 . Semiannual payment of tax -- statement -- authority of department. (1) (a) The bentonite production tax imposed under 15-39-101 and the tax on royalties under 15-39-103 must be paid in semiannual installments for the semiannual periods ending, respectively, June 30 and December 31 of each year, and the amount of the tax for each semiannual period must be paid to the department within 45 days after the end of each semiannual period. The owner or operator of the bentonite mine shall pay the production tax and the tax on royalty interests.

(b) Unless otherwise provided in a contract or lease, the pro rata share of any royalty owner must be deducted from any settlements under the lease or leases or division of proceeds orders or contracts.

(2) The owner or operator shall complete on forms prescribed by the department a statement showing:

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

(b) the description and location of the mine or mines;

(c) the number of tons of bentonite extracted, produced, and treated or sold from the mine during the period covered by the statement;

(d) the amount and character of the bentonite and the yield of the bentonite from the mine before crushing and drying, 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 of value in dollars and cents.

(3) 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.

(4) The statement must be accompanied by the tax due.

(5) The tax collected under this section must be deposited in the state special revenue fund for distribution as provided in 15-39-110 .

(6) 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:

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

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

(c) 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;

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

(e) administer oaths or affirmations.
Mont. Code Ann. § 15-24-1901 — MT Code / Title 15 / Chapter 24 / Part 19 / Section 15-24-1901
15-24-1901 Definitions
Status: in_force

15-24-1901 . Definitions. Unless the context requires otherwise, the following definitions apply to this part:

(1) "Industrial park" means property zoned for light and heavy industry. The term includes fully developed or partially developed land and improvements and undeveloped land. The term also includes undeveloped land owned by a local economic development organization if the local economic development organization provides reasonable evidence and the governing body is satisfied that the property is suitable for development as an industrial park and that the local economic development organization will develop the land as an industrial park.

(2) "Local economic development organization" means a private, nonprofit organization whose primary purposes are to develop the economy of its area and to provide assistance to businesses in that area.

(3) "Port authority" means a port authority created under 7-14-1101 or 7-14-1102 .
Mont. Code Ann. § 15-30-3403 — MT Code / Title 15 / Chapter 30 / Part 34 / Section 15-30-3403
15-30-3403 Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners
Status: in_force

15-30-3403 . Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners. (1) Except for final federal adjustments that are reported under the procedures set forth in 15-30-3404 , the final federal adjustments required to be reported by taking those adjustments into account in the partnership return for the year of the adjustment or the distributive share of adjustments that have been reported as required under 15-30-2619 , partnerships and direct partners shall report final federal adjustments arising from a partnership level audit or an administrative adjustment request pursuant to this section.

(2) No later than 90 days after the final determination date, the partnership shall:

(a) file a completed federal adjustments report, including information required by the department. A partnership that fails to file a timely completed federal adjustments report must be assessed a late file penalty as provided for in 15-30-3302 (5)(d).

(b) notify each of its direct partners of their distributive share of the final federal adjustments, including information required by the department; and

(c) file an amended composite return for the reviewed year if direct partners participated in a composite tax return under 15-30-3312 , file an amended information return for direct partners as required under 15-30-2619 , and pay the additional amount of composite and withholding tax as required under 15-30-3312 and 15-30-3313 that would have been due had the final federal adjustments been reported properly as required.

(3) No later than 180 days after the final determination date, each direct partner that is taxed under chapter 30 or 31 shall:

(a) file an amended return for the reviewed year reporting their distributive share of the final federal adjustments reported to them under subsection (2)(b) as required under chapters 30 and 31; and

(b) pay any additional amount of tax due as if final federal adjustments had been properly reported, plus any penalty and interest due under 15-1-216 , and less any credit for related amounts paid or withheld and remitted on behalf of the direct partner under subsection (2)(c).
Mont. Code Ann. § 15-24-1201 — MT Code / Title 15 / Chapter 24 / Part 12 / Section 15-24-1201
15-24-1201 State and other exempt property held under contract -- when taxable
Status: in_force

15-24-1201 . State and other exempt property held under contract -- when taxable. Property of the state of Montana or any department, agency, or subdivision of the state or any other property not subject to ad valorem tax to the owner of the property by reason of the legal status of the owner, held under contract of sale or lease with option to purchase with lease money applicable to the purchase price by any person for the person's exclusive use, is subject to assessment to the purchaser or lessee for ad valorem property taxation.
Mont. Code Ann. § 15-16-201 — MT Code / Title 15 / Chapter 16 / Part 2 / Section 15-16-201
15-16-201 Tax prepayment -- new industrial facilities
Status: in_force

15-16-201 . Tax prepayment -- new industrial facilities. (1) A person intending to construct or locate a major new industrial facility, as defined in subsection (2) of this section, shall upon request of the board of county commissioners of the county in which the facility is to be located, prepay, when permission is granted to construct or locate by the appropriate governmental agency, an amount equal to three times the estimated property tax due the year the facility is completed. The person who is to prepay under this section shall not be obligated to prepay the entire amount at one time but, upon request of the board of county commissioners of the county, shall prepay only that amount shown to be needed from time to time. To assure this payment or payments, the person who is to prepay shall guarantee to the board of county commissioners and also have a bank or banks guarantee that these amounts will be paid as needed for expenditures created by the impact. When the facility is completed and assessed by the department of revenue, it shall be subject during the first 3 years and thereafter to taxation as all other property similarly situated, except that one-fifth of the amount prepaid shall be allowed as a credit against property taxes in each of the first 5 years after the start of productive operation of the facility.

(2) A major new industrial facility is a manufacturing or mining facility other than a large-scale mineral development as defined in 90-6-302 which will employ on an average annual basis at least 100 people in construction or operation of the facility and which will create a substantial adverse impact on existing state, county, or municipal services.
Mont. Code Ann. § 15-30-2606 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2606
15-30-2606 Tolling of statute of limitations -- consent to extend time to assess tax
Status: in_force

15-30-2606 . Tolling of statute of limitations -- consent to extend time to assess tax. (1) The running of the statute of limitations provided for under 15-30-2605 must be suspended during any period that the federal statute of limitations for collection of federal income tax has been suspended by written agreement signed by the taxpayer or when the taxpayer has instituted an action that has the effect of suspending the running of the federal statute of limitations and for 1 additional year. If the taxpayer fails to file an amended Montana return as required by 15-30-2619 or a federal adjustments report required under 15-30-3403 or 15-30-3404 , the statute of limitations does not apply until 3 years from the final determination date or the date the amended federal return was filed. If the taxpayer omits from federal gross income, as defined and described in section 61 of the Internal Revenue Code, 26 U.S.C. 61, an amount properly includable as federal gross income and the amount is in excess of 25% of the amount of adjusted gross income stated in the return, the statute of limitations does not apply for 2 additional years from the time specified in 15-30-2605 .

(2) When, before the expiration of the period prescribed for assessment of the tax, the taxpayer consents in writing to an assessment after the time, the tax may be assessed at any time prior to the expiration of the agreed-on period. If the taxpayer has agreed in writing to extend the time within which the department may propose an additional assessment, the period within which a claim for a refund or credit may be filed or a refund or credit allowed in the event a claim is not filed is automatically extended.
Mont. Code Ann. § 15-64-1002 — MT Code / Title 15 / Chapter 64 / Part 10 / Section 15-64-1002
15-64-1002 License requirements -- rulemaking
Status: in_force

15-64-1002 . License requirements -- rulemaking. (1) (a) Except as provided in subsection (1)(b), a person engaging in the initial sale of opioids in the state shall first obtain a license from the department and pay the annual license fee of $500. The license is valid from January 1 through December 31 each year. If a license is obtained after January 1 in any year, the license is valid from the date the license is obtained through December 31 of that year.

(b) A retail pharmacy is not required to obtain the license provided for in this subsection (1).

(2) The department shall maintain on its website a current list of approved licensed opioid sellers eligible to sell opioids in the state.

(3) The annual license fee revenue must be deposited in the treatment court support account provided for in 46-1-1115 .

(4) The department may adopt rules to administer and enforce the provisions of this part.