Mont. Code Ann. § 15-31-509 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-509
15-31-509 Periods of limitation
Status: in_force

15-31-509 . Periods of limitation. (1) Except as otherwise provided in 15-31-544 and this section, a deficiency may not be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 3 years from the date that 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. 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 period agreed upon. The limitations prescribed for giving notice of a proposed assessment of additional tax may not apply when:

(a) the taxpayer has by written agreement suspended the federal statute of limitations for collection of federal tax if the suspension of the limitation set forth in this section lasts:

(i) only as long as the suspension of the federal statute of limitation; or

(ii) until 1 year after the final determination date or the date an amended federal return is filed as a result of the suspension of the federal statute, whichever is the latest in time; or

(b) a taxpayer has failed to file an amended Montana return, as required by 15-31-506 or a federal adjustments report as provided in 15-30-3403 or 15-30-3404 , until 3 years after the final determination date or the date the amended federal return was filed.

(2) A refund or credit may not be allowed or paid with respect to the year for which a return is filed after 3 years from the last day prescribed for filing the return or 1 year from the time the tax was paid, whichever is later, unless before the expiration of the period the taxpayer files a claim for the refund or credit or the department 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 in the event a claim is not filed is automatically extended.

(3) Except for final federal adjustments required to be reported for federal purposes by taking those adjustments into account in the partnership return for the year of the adjustment, a taxpayer may file a claim for refund or credit of tax on or before the later of:

(a) the expiration of the period provided for in subsection (2), including any extensions; or

(b) 1 year from the date a federal adjustments report described in 15-30-3403 or 15-30-3404 , as applicable, was due to the department, including any extensions.

(4) If a claim for refund or credit is based upon an overpayment attributable to a net loss carryback adjustment as provided in 15-31-119 , in lieu of the 3-year period provided for in subsection (1), the period must be the period that ends with the expiration of the 15th day of the 41st month following the end of the tax year of the net loss that results in the carryback.

(5) If the year of the net operating loss is open under either state or federal waivers, the year to which the loss is carried back remains open for the purposes of the loss carryback and for 12 months following the expiration of the state or federal waiver, even though the claim would otherwise be barred under this section.
Mont. Code Ann. § 15-70-124 — MT Code / Title 15 / Chapter 70 / Part 1 / Section 15-70-124
15-70-124 Agreements with other governmental entities relating to collection of certain fuel taxes
Status: in_force

15-70-124 . Agreements with other governmental entities relating to collection of certain fuel taxes. (1) The department of transportation may enter into agreements relating to the administration and taxation of gasoline, special fuels, and alternative fuels with state agencies of this state and other states, agencies of the federal government, and agencies of foreign governments and provinces.

(2) The agreements may cover audits, exchange of information, licensure of sellers and users, distribution, and other matters that the department considers necessary for the administration of the taxation of gasoline, special fuels, and alternative fuels. In an agreement, the department may not delegate powers to another governmental entity that involve levying fines, forfeitures, or penalties or that allow the other governmental entity to revoke or otherwise impair a license or permit issued by the department.
Mont. Code Ann. § 15-8-201 — MT Code / Title 15 / Chapter 8 / Part 2 / Section 15-8-201
15-8-201 General assessment day
Status: in_force

15-8-201 . General assessment day. (1) The department shall, between January 1 and the first Monday of August in each year, ascertain the names of all taxable inhabitants and assess all property subject to taxation in each county.

(2) The department shall assess property to:

(a) the person by whom it was owned or claimed or in whose possession or control it was at midnight of the preceding January 1; or

(b) except in the case of land splits, the new owner if the provisions of 15-7-304 have been met and the transfer certificate has been received and processed prior to determining the taxes that are due as provided in 15-10-305 (2).

(3) The department shall also ascertain and assess all mobile homes arriving in the county after midnight of the preceding January 1.

(4) A mistake in the name of the owner or supposed owner of real property does not invalidate the assessment.

(5) The procedure provided by this section does not apply to:

(a) motor vehicles;

(b) motor homes, travel trailers, and campers;

(c) watercraft, snowmobiles, and off-highway vehicles;

(d) livestock;

(e) property defined as special mobile equipment in 61-1-101 that is subject to assessment for personal property taxes on the date that application is made for a special mobile equipment decal;

(f) mobile homes and manufactured homes held by a distributor or dealer as stock in trade; and

(g) property subject to the provisions of 15-16-203 .
Mont. Code Ann. § 15-31-322 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-322
15-31-322 Water's-edge election
Status: in_force

15-31-322 . Water's-edge election. Notwithstanding any other provisions of law, a taxpayer subject to the taxes imposed under this chapter may apportion its income under this section. A return under a water's-edge election must include the income and apportionment factors of the following affiliated corporations only:

(1) a corporation incorporated in the United States in a unitary relationship with the taxpayer and eligible to be included in a federal consolidated return as described in 26 U.S.C. 1501 through 1505 that has more than 20% of its payroll and property assignable to locations inside the United States. For purposes of determining eligibility for inclusion in a federal consolidated return under this subsection (1), the 80% stock ownership requirements of 26 U.S.C. 1504 must be reduced to ownership of over 50% of the voting stock directly or indirectly owned or controlled by an includable corporation.

(2) domestic international sales corporations, as described in 26 U.S.C. 991 through 994, and foreign sales corporations, as described in 26 U.S.C. 921 through 927;

(3) export trade corporations, as described in 26 U.S.C. 970 and 971;

(4) foreign corporations deriving gain or loss from disposition of a United States real property interest to the extent recognized under 26 U.S.C. 897; or

(5) a corporation incorporated outside the United States if over 50% of its voting stock is owned directly or indirectly by the taxpayer and if more than 20% of the average of its payroll and property is assignable to a location inside the United States.
Mont. Code Ann. § 15-59-110 — MT Code / Title 15 / Chapter 59 / Part 1 / Section 15-59-110
15-59-110 Duty to file statement
Status: in_force

15-59-110 . Duty to file statement. It shall be unlawful for any person to fail, neglect, or refuse to file any statement or certificate required by 15-59-105 in the manner or within the time herein required or to make such statement false in any particular.
Mont. Code Ann. § 15-70-804 — MT Code / Title 15 / Chapter 70 / Part 8 / Section 15-70-804
15-70-804 Public charging station rate disclosure
Status: in_force

15-70-804 . Public charging station rate disclosure. A public charging station operator shall disclose at the public charging station site the rate for electric power transferred to an electric vehicle.
Mont. Code Ann. § 15-30-3001 — MT Code / Title 15 / Chapter 30 / Part 30 / Section 15-30-3001
15-30-3001 Short title
Status: in_force

15-30-3001 . (Temporary) Short title. This part may be cited as the "Montana Farm and Ranch Risk Management Act". (Terminates on occurrence of contingency--sec. 9, Ch. 262, L. 2001.)
Mont. Code Ann. § 15-38-110 — MT Code / Title 15 / Chapter 38 / Part 1 / Section 15-38-110
15-38-110 Deficiency assessment -- review -- penalty and interest
Status: in_force

15-38-110 . 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. § 15-37-206 — MT Code / Title 15 / Chapter 37 / Part 2 / Section 15-37-206
15-37-206 Collection -- warrant for distraint
Status: in_force

15-37-206 . Collection -- warrant for distraint. (1) The department shall mail to the person required to file a quarterly statement and pay any license tax a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter shall advise that if payment is not made, a warrant for distraint may be filed.

(2) 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 thereafter filed and recorded.
Mont. Code Ann. § 15-6-206 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-206
15-6-206 Irrigation and drainage facilities -- when exempt
Status: in_force

15-6-206 . Irrigation and drainage facilities -- when exempt. (1) All irrigation and drainage facilities, including bonds, rights-of-way, ditches, flumes, pipelines, dams, water rights, reservoirs, and other property of like character shall be taxed as like facilities of the federal and state government; in cases where property taxes apply and where an increase in land value results, such facilities shall be taxed as such land is improved and such land shall be classified for tax purposes as the tax classification law provides.

(2) Sprinkler irrigation systems are exempt from taxation. Such systems include all pipes, hoses, rollers, spray attachments, connectors, pumps, and other items integral to the functioning of a sprinkler irrigation system installed and used on a farm or ranch but exclude underground water distribution lines and other elements of the system sufficiently affixed to land that they become real property.
Mont. Code Ann. § 15-31-301 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-301
15-31-301 Corporations subject to allocation and apportionment
Status: in_force

15-31-301 . Corporations subject to allocation and apportionment. (1) Any corporation having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided in this part.

(2) A corporation engaged in a unitary business within and without Montana must apportion its apportionable income as provided for under 15-31-305 . A business is unitary when the operation of the business within the state is dependent upon or contributory to the operation of the business outside the state or if the units of the business within and without the state are closely allied and not capable of separate maintenance as independent businesses.

(3) A corporation not engaged in a unitary business must allocate its apportionable income by means of separate accounting methods, provided its books and records are so kept that the income and expenses attributable to business operations within the state can be properly segregated from total income and expense. If the corporation's books and records do not permit such proper segregation, its apportionable income must be apportioned according to the provisions of 15-31-305 .
Mont. Code Ann. § 15-70-711 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-711
15-70-711 Tax on compressed natural gas, hydrogen fuel, liquefied petroleum gas, and alternative fuels
Status: in_force

15-70-711 . Tax on compressed natural gas, hydrogen fuel, liquefied petroleum gas, and alternative fuels. (1) An alternative fuel dealer shall collect the tax on compressed natural gas from the user at the time that the compressed natural gas is placed into the supply tank of a motor vehicle.

(2) (a) The total tax due on compressed natural gas is computed according to the formula provided in subsection (2)(b).

(b) T = (R/V) x TV, where:

(i) T is the total tax due;

(ii) R is 7 cents;

(iii) V is 120 cubic feet of compressed natural gas at 14.73 pounds per square inch absolute base pressure; and

(iv) TV is the total volume of compressed natural gas placed into the supply tank of a motor vehicle.

(3) The alternative fuel dealer shall pay the tax to the department as provided in 15-70-714 .

(4) An alternative fuel dealer shall collect the tax on liquefied petroleum gas from the user at the time that the liquefied petroleum gas is placed into the supply tank of a motor vehicle.

(5) (a) The total tax due on liquefied petroleum gas is computed according to the formula provided in subsection (5)(b).

(b) T = (C/G) x TG, where:

(i) T is the total tax due;

(ii) C is 5.18 cents;

(iii) G is 1 gallon of liquefied petroleum gas; and

(iv) TG is the total gallons of liquefied petroleum gas placed into the supply tank of a motor vehicle.

(6) The alternative fuel dealer shall pay the tax to the department as provided in 15-70-714 .

(7) (a) The total tax due on hydrogen fuel is computed according to the formula provided in subsection (7)(b).

(b) T = KG x R, where:

(i) T is the total tax due;

(ii) KG is the total kilograms of hydrogen placed in the supply tank of a motor vehicle; and

(iii) R is the gasoline tax rate provided for in 15-70-403 .

(8) The alternative fuel dealer shall pay the tax to the department as provided in 15-70-714 .

(9) A tax is imposed on alternative fuels not listed in subsection (2), (5), or (7). The tax due on other alternative fuels is computed according to the gasoline gallon equivalency by type of alternative fuel based on the current fuel properties comparison chart published by the U.S. department of energy multiplied by the gasoline tax rate provided for in 15-70-403 .

(10) The United States, the state of Montana, and any political subdivision of this state are exempt from the levy and imposition of this tax.
Mont. Code Ann. § 15-70-512 — MT Code / Title 15 / Chapter 70 / Part 5 / Section 15-70-512
15-70-512 Distributor's statement
Status: in_force

15-70-512 . Distributor's statement. Each ethanol distributor shall, not later than the 25th day of each calendar month, render to the department a statement, signed by the distributor, that includes the following:

(1) the number of gallons of ethanol manufactured or imported by the distributor during the preceding calendar month;

(2) the name of each ethanol-blended gasoline dealer to whom the distributor sold ethanol and the number of gallons sold to each dealer; and

(3) other information that the department may reasonably require to administer the tax laws of this state.
Mont. Code Ann. § 15-37-117 — MT Code / Title 15 / Chapter 37 / Part 1 / Section 15-37-117
15-37-117 Disposition of metalliferous mines license taxes
Status: in_force

15-37-117 . (Temporary) Disposition of metalliferous mines license taxes. (1) Metalliferous mines license taxes collected under the provisions of this part must, in accordance with the provisions of 17-2-124 , be allocated as follows:

(a) to the credit of the general fund of the state, 47% of total collections each year;

(b) to the state special revenue fund to the credit of the hard-rock mining impact trust account established in 90-6-304 (2), 2.5% of total collections each year;

(c) to the hard-rock mining reclamation debt service fund established in 82-4-312 , 8.5% of total collections each year;

(d) to the natural resources operations state special revenue account established in 15-38-301 , 7% of total collections each year; and

(e) within 60 days of the date the tax is payable pursuant to 15-37-105 , to the county or counties identified as experiencing fiscal and economic impacts, resulting in increased employment or local government costs, under an impact plan for a large-scale mineral development prepared and approved pursuant to 90-6-307 , in direct proportion to the fiscal and economic impacts determined in the plan or, if an impact plan has not been prepared, to the county in which the mine is located, 35% of total collections each year, to be allocated by the county commissioners as follows:

(i) not less than 37.5% to the county hard-rock mine trust account established in 7-6-2225 ; and

(ii) all money not allocated to the account pursuant to subsection (1)(e)(i) to be further allocated as follows:

(A) 33 1/3% is allocated to the county for general planning functions or economic development activities as described in 7-6-2225 (3)(c) through (3)(e);

(B) 33 1/3% is allocated to the elementary school districts within the county that have been affected by the development or operation of the metal mine; and

(C) 33 1/3% is allocated to the high school districts within the county that have been affected by the development or operation of the metal mine.

(2) When an impact plan for a large-scale mineral development approved pursuant to 90-6-307 identifies a jurisdictional revenue disparity, the county shall distribute the proceeds allocated under subsection (1)(e) in a manner similar to that provided for property tax sharing under Title 90, chapter 6, part 4.

(3) The department shall return to the county in which metals are produced the tax collections allocated under subsection (1)(e). The allocation to the county described by subsection (1)(e) is a statutory appropriation pursuant to 17-7-502 .

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

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

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

(c) remit any other amounts owed to the state or another taxing jurisdiction. (Terminates June 30, 2038--sec. 3, Ch. 196, L. 2025.)
Mont. Code Ann. § 15-66-104 — MT Code / Title 15 / Chapter 66 / Part 1 / Section 15-66-104
15-66-104 Rulemaking
Status: in_force

15-66-104 . (Temporary) Rulemaking. The department may adopt rules necessary to implement and administer this chapter. (Void on occurrence of contingency--sec. 18, Ch. 390, L. 2003--see chapter compiler's comment.)
Mont. Code Ann. § 15-23-505 — MT Code / Title 15 / Chapter 23 / Part 5 / Section 15-23-505
15-23-505 Assessment of royalties
Status: in_force

15-23-505 . Assessment of royalties. Upon receipt of the list or schedule setting forth the names and addresses of any and all persons owning or claiming royalty and the amount paid or yielded as royalty to the royalty owners or claimants during the year for which the return is made, the department of revenue shall proceed to assess and tax the royalties on the same basis as net proceeds of mines are taxed as provided by 15-6-131 .
Mont. Code Ann. § 15-16-203 — MT Code / Title 15 / Chapter 16 / Part 2 / Section 15-16-203
15-16-203 Assessment of property previously exempt
Status: in_force

15-16-203 . Assessment of property previously exempt. (1) Subject to 15-10-420 , real property or improvements exempt from taxation under Title 15, chapter 6, that during a tax year become the property of a person subject to taxation must be assessed and taxed from the date of change from a nontaxable status to a taxable status.

(2) As provided in subsection (3), the county treasurer shall adjust the tax that would have been due and payable for the current year on the property under 15-16-102 if the property was not exempt.

(3) To determine the amount of tax due for previously exempt property, the county treasurer shall multiply the amount of tax levied and assessed on the original taxable value of the property for the year by the ratio that the number of days in the year that the property will be in taxable status bears to 365.

(4) If the property has not been assessed and taxed during the taxable year because of exemption, the department shall prepare a special assessment for the property and the county treasurer shall determine the amount of taxes that would have been due under subsection (2).

(5) Upon determining the amount of tax due, the county treasurer shall notify the person to whom the tax is assessed, in the same manner as notification is provided under 15-16-101 (2), of the amount due and the date or dates on which the taxes due are payable as provided in 15-16-102 .
Mont. Code Ann. § 15-68-110 — MT Code / Title 15 / Chapter 68 / Part 1 / Section 15-68-110
15-68-110 Collection of sales tax and use tax -- listing of business locations and agents -- severability
Status: in_force

15-68-110 . Collection of sales tax and use tax -- listing of business locations and agents -- severability. (1) A person engaging in the business of selling property or services subject to taxation under this chapter shall collect the sales tax from the purchaser and pay the sales tax collected to the department.

(2) A person engaging in business within this state shall, before making any sales subject to this chapter, obtain a seller's permit, as provided in 15-68-401 , and at the time of making a sale, whether within or outside the state, collect the sales tax imposed by 15-68-102 from the purchaser and give to the purchaser a receipt, in the manner and form prescribed by rule, for the sales tax paid.

(3) The department may authorize the collection of the sales tax imposed by 15-68-102 by any retailer who does not maintain a place of business within this state but who, to the satisfaction of the department, is in compliance with the law. When authorized, the person shall collect the use tax upon all property and services that, to the person's knowledge, are for use within this state and subject to taxation under this chapter.

(4) All sales tax and use tax required to be collected and all sales tax and use tax collected by any person under this chapter constitute a debt owed to this state by the person required to collect the sales tax and use tax.

(5) A person engaging in business within this state that is subject to this chapter shall provide to the department:

(a) the names and addresses of all of the person's agents operating within this state; and

(b) the location of each of the person's distribution houses or offices, sales houses or offices, and other places of business within this state.

(6) If any application of this section is held invalid, the application to other situations or persons is not affected.
Mont. Code Ann. § 15-6-213 — MT Code / Title 15 / Chapter 6 / Part 2 / Section 15-6-213
15-6-213 Down-hole equipment in oil and gas wells exempt
Status: in_force

15-6-213 . Down-hole equipment in oil and gas wells exempt. All down-hole equipment in oil and gas wells is exempt from taxation.
Mont. Code Ann. § 15-31-1002 — MT Code / Title 15 / Chapter 31 / Part 10 / Section 15-31-1002
15-31-1002 Purpose
Status: in_force

15-31-1002 . Purpose. The purpose of this part is to create a more resilient Montana economy by diversifying and driving local growth in the media manufacturing sector and ancillary supporting sectors by:

(1) creating tax credit reservation allocations that put Montana businesses first;

(2) driving brick and mortar investment into permanent infrastructure in the state;

(3) increasing career pathway training and full-time equivalent jobs for a broad array of Montana resident workers;

(4) expanding a sustainable media manufacturing sector through film and related media production in the state; and

(5) limiting liability to the state.
Mont. Code Ann. § 15-31-302 — MT Code / Title 15 / Chapter 31 / Part 3 / Section 15-31-302
15-31-302 Definitions
Status: in_force

15-31-302 . Definitions. (1) "Apportionable income" means:

(a) all income that is apportionable under the constitution of the United States and is not allocated under the laws of this state, including:

(i) income arising from transactions and activity in the regular course of the taxpayer's trade or business; and

(ii) income arising from tangible and intangible property if the acquisition, management, employment, development, or disposition of the property is or was related to the operation of the taxpayer's trade or business; and

(b) any income that would be allocable to this state under the constitution of the United States but that is apportioned rather than allocated pursuant to the laws of this state.

(2) "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.

(3) "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services.

(4) "Nonapportionable income" means all income other than apportionable income.

(5) "Receipts" means all gross receipts of the taxpayer not allocated under 15-31-304 .

(6) "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.
Mont. Code Ann. § 15-31-532 — MT Code / Title 15 / Chapter 31 / Part 5 / Section 15-31-532
15-31-532 Application for refund -- appeal from denial
Status: in_force

15-31-532 . Application for refund -- appeal from denial. If the department of revenue disallows any claim for refund, it shall notify the taxpayer as provided in 15-1-211 . The taxpayer may seek review of the decision pursuant to 15-1-211 .
Mont. Code Ann. § 15-16-101 — MT Code / Title 15 / Chapter 16 / Part 1 / Section 15-16-101
15-16-101 Treasurer to publish notice -- manner of publication
Status: in_force

15-16-101 . Treasurer to publish notice -- manner of publication. (1) Within 10 days after the receipt of the property tax record, the county treasurer shall publish a notice specifying:

(a) that one-half of all taxes levied and assessed will be due and payable before 5 p.m. on the next November 30 or within 30 days after the notice is postmarked and that unless paid prior to that time the amount then due will be delinquent and will draw interest at the rate of 5/6 of 1% a month from the time of delinquency until paid and 2% will be added to the delinquent taxes as a penalty;

(b) that one-half of all taxes levied and assessed will be due and payable on or before 5 p.m. on the next May 31 and that unless paid prior to that time the taxes will be delinquent and will draw interest at the rate of 5/6 of 1% a month from the time of delinquency until paid and 2% will be added to the delinquent taxes as a penalty; and

(c) the time and place at which payment of taxes may be made.

(2) (a) The county treasurer shall send to the last-known address of each taxpayer a written notice, postage prepaid, showing the amount of taxes and assessments due for the current year and the amount due and delinquent for other years. The written notice must include:

(i) the taxable value of the property;

(ii) the total mill levy applied to that taxable value;

(iii) itemized city services and special improvement district assessments collected by the county;

(iv) the number of the school district in which the property is located;

(v) the amount of the total tax due itemized by mill levy that is levied as city tax, county tax, state tax, school district tax, and other tax and, for a primary residence, the total amount of state property tax assistance received under 15-6-701 ;

(vi) an indication of which mill levies are voted levies, including voted levies to impose a new mill levy, to increase a mill levy that is required to be submitted to the electors, or to exceed the mill levy limit provided for in 15-10-420 ;

(vii) except as provided in subsection (2)(c), an itemization of the taxes due for each mill levy and a comparison to the amount due for each mill levy in the prior year; and

(viii) a notice of the availability of all the property tax assistance programs available to property taxpayers, including the intangible land value assistance program provided for in 15-6-240 , 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 .

(b) If a tax lien is attached to the property, the notice must also include, in a manner calculated to draw attention, a statement that a tax lien is attached to the property, that failure to respond will result in loss of property, and that the taxpayer may contact the county treasurer for complete information.

(c) The information required in subsection (2)(a)(vii) may be posted on the county treasurer's website instead of being included on the written notice.

(3) The municipality shall, upon request of the county treasurer, provide the information to be included under subsection (2)(a)(iii) ready for mailing.

(4) The notice in every case must be given as provided in 7-1-2121 . Failure to publish or post notices does not relieve the taxpayer from any tax liability. Any failure to give notice of the tax due for the current year or of delinquent tax will not affect the legality of the tax.

(5) If the department revises an assessment that results in an additional tax of $5 or less, an additional tax is not owed and a new tax bill does not need to be prepared.
Mont. Code Ann. § 15-1-122 — MT Code / Title 15 / Chapter 1 / Part 1 / Section 15-1-122
15-1-122 Fund transfers
Status: in_force

15-1-122 . Fund transfers. (1) There is transferred from the state general fund to the adoption services account, provided for in 42-2-105 , a base amount of $59,209, and the amount of the transfer must be increased by 10% in each succeeding fiscal year.

(2) For each fiscal year, there is transferred from the state general fund to the accounts, entities, or recipients indicated the following amounts:

(a) to the motor vehicle recycling and disposal program provided for in Title 75, chapter 10, part 5, 1.48% of the motor vehicle revenue deposited in the state general fund in each fiscal year. The amount of 9.48% of the allocation in each fiscal year must be used for the purpose of reimbursing the hired removal of abandoned vehicles. Any portion of the allocation not used for abandoned vehicle removal reimbursement must be used as provided in 75-10-532 .

(b) to the noxious weed state special revenue account provided for in 80-7-816 , 1.50% of the motor vehicle revenue deposited in the state general fund in each fiscal year;

(c) to the department of fish, wildlife, and parks:

(i) 0.46% of the motor vehicle revenue deposited in the state general fund, with the applicable percentage to be:

(A) used to:

(I) acquire and maintain pumpout equipment and other boat facilities, 4.8% in each fiscal year;

(II) administer and enforce the provisions of Title 23, chapter 2, part 5, 19.1% in each fiscal year;

(III) enforce the provisions of 23-2-804 , 11.1% in each fiscal year; and

(IV) develop and implement a comprehensive program and to plan appropriate off-highway vehicle recreational use, 16.7% in each fiscal year; and

(B) deposited in the state special revenue fund established in 23-1-105 in an amount equal to 48.3% in each fiscal year;

(ii) 0.10% of the motor vehicle revenue deposited in the state general fund in each fiscal year, with 50% of the amount to be used for enforcing the purposes of Title 23, chapter 2, part 6, and 50% of the amount designated for use in the development, maintenance, and operation of snowmobile facilities; and

(iii) 0.16% of the motor vehicle revenue deposited in the state general fund in each fiscal year to be deposited in the motorboat account to be used as provided in 23-2-533 ;

(d) 0.81% of the motor vehicle revenue deposited in the state general fund in each fiscal year, with 24.55% to be deposited in the state veterans' cemetery account provided for in 10-2-603 and with 75.45% to be deposited in the veterans' services account provided for in 10-2-112 (1); and

(e) to the search and rescue account provided for in 10-3-801 , 0.04% of the motor vehicle revenue deposited in the state general fund in each fiscal year.

(3) In each fiscal year, the amount of:

(a) $300,000 is transferred from the state general fund to the livestock loss mitigation restricted state special revenue account provided for in 81-1-112 ; and

(b) $100,000 is transferred from the state general fund to the livestock loss reduction restricted state special revenue account provided for in 81-1-113 .

(4) For the purposes of this section, "motor vehicle revenue deposited in the state general fund" means revenue received from:

(a) fees for issuing a motor vehicle title paid pursuant to 61-3-203 ;

(b) fees, fees in lieu of taxes, and taxes for vehicles, vessels, and snowmobiles registered or reregistered pursuant to 61-3-321 and 61-3-562 ;

(c) GVW fees for vehicles registered for licensing pursuant to Title 61, chapter 3, part 3; and

(d) all money collected pursuant to 15-1-504 (3).

(5) The amounts transferred from the general fund to the designated recipient must be appropriated as state special revenue in the general appropriations act for the designated purposes.
Mont. Code Ann. § 15-8-102 — MT Code / Title 15 / Chapter 8 / Part 1 / Section 15-8-102
15-8-102 County to furnish office space -- allowable charge
Status: in_force

15-8-102 . County to furnish office space -- allowable charge. The county commissioners of each county shall provide existing office space in the county courthouse or other county building for use by the department's staff, if space is reasonably available. A county may charge the department a rate that does not exceed the rental rate that the department of administration charges state agencies for space in state buildings. If space is not reasonably available in the courthouse or other county building, the department may contract for the procurement of suitable space. For purposes of this section, "county building" includes a city-county building or a building maintained by a consolidated government.
Mont. Code Ann. § 15-24-3101 — MT Code / Title 15 / Chapter 24 / Part 31 / Section 15-24-3101
15-24-3101 Policy
Status: in_force

15-24-3101 . Policy. It is the policy of the state of Montana that the tax classifications, rates, abatements, and exemptions in 15-6-158 , 15-6-159 , and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to be strictly limited to new investments that qualify under the standards established in 15-6-158 , 15-6-159 , and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 . The provisions of 15-6-158 , 15-6-159 , and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 do not apply to any previously existing properties or to any new investments or property that does not qualify under 15-6-158 , 15-6-159 , and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 . It is also the policy of the state of Montana that the classifications, rates, abatements, and exemptions in 15-6-158 , 15-6-159 , and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to encourage investment in energy development that is consistent with maintaining a clean and healthful environment and that may not otherwise occur without 15-6-158 , 15-6-159 , and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 . Sections 15-6-158 and 15-6-159 and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are not to be interpreted as a precedent for reducing the taxation of any other property in the state or for affecting the use of any property valuation method for tax purposes established under law to meet the standards of the Montana constitution and law. The department of environmental quality and the department of revenue are directed to administer and interpret 15-6-158 , 15-6-159 , and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 strictly in accordance with this policy. Any ambiguities in 15-6-158 , 15-6-159 , and this part and amendments made by Chapter 2, Special Laws of May 2007, in 15-6-141 and 15-6-157 are to be resolved in favor of the strict reading of this policy.
Mont. Code Ann. § 15-30-2602 — MT Code / Title 15 / Chapter 30 / Part 26 / Section 15-30-2602
15-30-2602 Returns and payment of tax -- penalty and interest -- refunds -- credits
Status: in_force

15-30-2602 . Returns and payment of tax -- penalty and interest -- refunds -- credits. (1) (a) If required to file a federal income tax return pursuant to the Internal Revenue Code, each individual, including each nonresident with Montana source income that is not eligible for the nonresident exclusion in 15-30-2106 , or each estate or trust shall file a return on forms and according to rules that the department may prescribe.

(b) A taxpayer that is not required to file a federal income tax return shall file a Montana return if the taxpayer has Montana taxable income after taking into consideration the additions and subtractions to federal taxable income in 15-30-2120 .

(2) If a taxpayer is unable to make the taxpayer's own return, the return must be made by an authorized agent or by a guardian or other person charged with the care of the person or property of the taxpayer.

(3) Except as provided in 15-30-2106 , all taxpayers, including but not limited to those subject to the provisions of 15-30-2502 and 15-30-2512 , shall compute the amount of income tax payable and shall, on or before the date required by this chapter for filing a return, pay to the department any balance of income tax remaining unpaid after crediting the amount withheld, as provided by 15-30-2502 , and any payment made by reason of an estimated tax return provided for in 15-30-2512 . However, the tax computed must be greater by $1 than the amount withheld and paid by estimated return as provided in this chapter. If the amount of tax withheld and the payment of estimated tax exceed by more than $1 the amount of income tax as computed, the taxpayer is entitled to a refund of the excess.

(4) If the department determines that the amount of tax due is greater than the amount of tax computed by the taxpayer on the return, the department shall mail a notice to the taxpayer as provided in 15-30-2642 of the additional tax proposed to be assessed, including penalty and interest as provided in 15-1-216 .

(5) Individual income tax forms distributed by the department for each tax year must contain instructions and tables based on the Montana income tax structure for that tax year.
Mont. Code Ann. § 15-70-716 — MT Code / Title 15 / Chapter 70 / Part 7 / Section 15-70-716
15-70-716 Deficiency -- penalty
Status: in_force

15-70-716 . Deficiency -- penalty. If the department determines that the tax reported by an alternative fuel dealer is deficient, the department shall assess the deficiency on the basis of information available to the department. There must be added to the deficiency interest on the deficient amount at the rate of 1% a month or fraction of a month from the date on which the return was due.
Mont. Code Ann. § 15-1-409 — MT Code / Title 15 / Chapter 1 / Part 4 / Section 15-1-409
15-1-409 Exclusion of certain property subject to property tax protest -- guaranteed tax base -- tax refund
Status: repealed

15-1-409 . (Temporary) Exclusion of certain property subject to property tax protest -- guaranteed tax base -- tax refund. (1) A school district that has centrally assessed property subject to pending property tax protests shall, prior to February 1 of each year, elect whether to waive the school district's right to receive its portion of protested taxes under 15-1-402 (5)(b) for the previous year.

(2) If the school district elects to waive its right to its portion of the protested taxes under subsection (1), the district's guaranteed tax base aid calculated under 20-9-366 must be determined based on the total taxable value of property in the school district less the taxable value of the centrally assessed property for which a school district waived its right to receive its portion of protested taxes. Upon settlement or other resolution of the protest, the department is responsible for refunding protested taxes or paying any other costs due the protesting taxpayer and retaining any portion of protested taxes that would have been distributed to the school district for each year the school district has elected to waive receiving its portion of the protested taxes.

(3) For the purpose of this section, "centrally assessed property" means property that is centrally assessed pursuant to 15-23-101 and industrial property that is assessed annually by the department. (Repealed effective July 1, 2026--sec. 24, Ch. 424, L. 2025, sec. 29, Ch. 424, L. 2025.)
Mont. Code Ann. § 15-31-404 — MT Code / Title 15 / Chapter 31 / Part 4 / Section 15-31-404
15-31-404 Offset for corporate income taxes -- alternative corporate income tax collected considered corporate income tax
Status: in_force

15-31-404 . Offset for corporate income taxes -- alternative corporate income tax collected considered corporate income tax. There must be offset against the alternative corporate income tax imposed for any period the amount of any tax imposed against the corporation for the same period under parts 1, 3, and 5 of this chapter. If taxes, interest, and penalties have been or will be assessed against, paid by, or collected from a corporation under this part and the assessment, payment, or collection should have been made under parts 1, 3, and 5 of this chapter, the taxes, interest, and penalties must be considered as having been assessed, paid, or collected under parts 1, 3, and 5 as of the date they were made.
Mont. Code Ann. § 15-24-921 — MT Code / Title 15 / Chapter 24 / Part 9 / Section 15-24-921
15-24-921 Per capita fee to pay expenses of enforcing livestock laws
Status: in_force

15-24-921 . Per capita fee to pay expenses of enforcing livestock laws. (1) (a) A per capita fee is authorized and directed to be imposed by the department on all poultry and honey bees, all swine 3 months of age or older, and all other livestock 9 months of age or older in each county of this state. The fee is in addition to appropriations and is to help pay the salaries and all expenses connected with the enforcement of the livestock laws of the state and bounties on wild animals as provided in 81-7-104 .

(b) A per capita fee may not be imposed on bison owned by a tribal member or tribe and located on fee land or tribal land within the boundaries of a reservation.

(2) The per capita fee is due on March 1 of each year. The penalty and interest provisions contained in 15-1-216 apply to late payments of the fee.

(3) Except as provided in subsection (1)(b), as used in this section, "livestock" means cattle, sheep, swine, poultry, honey bees, goats, horses, mules, asses, llamas, alpacas, domestic bison, ostriches, rheas, emus, and domestic ungulates.
Mont. Code Ann. § 15-18-221 — MT Code / Title 15 / Chapter 18 / Part 2 / Section 15-18-221
15-18-221 Distribution of tax deed auction proceeds
Status: in_force

15-18-221 . Distribution of tax deed auction proceeds. (1) The county treasurer shall distribute the proceeds of a tax deed auction pursuant to 15-18-220 as provided in this section.

(2) If the tax deed is purchased by a person other than the assignee, the county treasurer shall pay to the assignee:

(a) the amount paid for the assignment of the tax lien, including delinquent taxes, penalties, interest, and costs; and

(b) all amounts paid pursuant to 15-18-219 (2).

(3) Within 30 days of receiving payment from the purchaser of the tax deed, the county treasurer shall distribute surplus funds to the legal titleholder of record. The county treasurer shall process the surplus funds regardless of whether the legal titleholder is a resident of the state or not.
Mont. Code Ann. § 15-67-203 — MT Code / Title 15 / Chapter 67 / Part 2 / Section 15-67-203
15-67-203 Statute of limitations
Status: in_force

15-67-203 . (Temporary) Statute of limitations. (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 utilization fee 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 utilization fee, the intermediate care facility consents in writing to an assessment after the 5-year period, the utilization 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 calendar quarter 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 intermediate care facility files a claim or the department has determined the existence of the overpayment and has approved the refund or credit. If the intermediate care 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 is allowed in the event a claim is filed is automatically extended. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)