reglab/housing_qa huggingface dataset:
MT Code § 15-63-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 63. First-Time Home Buyer Savings Account|Part 2. Account Administration|15-63-204. Administration of account

  15-63-204. Administration of account. (1) An account administrator shall administer the first-time home buyer savings account from which the payment of eligible costs for the purchase of a single-family residence is made and has a fiduciary duty to the person for whose benefit the account is administered. Except for reporting and remitting of penalties to the department, a financial institution shall administer a first-time home buyer's savings account as a regular deposit. A financial institution is not responsible for the use or applications of funds.   (2) Within 30 days after an account administrator begins to administer an account, the account administrator shall notify in writing each account holder on whose behalf the account administrator administers an account of the date of the last business day of the account administrator's business year.   (3) An account administrator may use funds held in a first-time home buyer savings account only for the purpose of paying the eligible costs of the account holder or paying the expenses of administering the account.   (4) The account holder may submit documentation of eligible costs paid by the account holder in the tax year to the account administrator, and the account administrator shall reimburse the account holder from the account holder's account for eligible costs for the first-time purchase of a single-family residence. The burden of proving that a withdrawal from a first-time home buyer's savings account was made for eligible costs is upon the account holder and not upon the account administrator.   (5) In the case of an account administrator who is also the account holder:   (a) notice by the account administrator to the account holder pursuant to subsection (2) is not required;   (b) the account administrator may not use funds held in an account to pay expenses of administering the account, except that a service fee may be deducted from the account by a financial institution or other holder of the account;   (c) documentation of the segregation of funds in separate accounts and documentation of eligible costs for the purchase of a single-family residence must be maintained but is not required to be submitted to the account administrator;   (d) the account administrator shall file reports as reasonably required by the department; and   (e) the account holder is required to forward the 10% penalty on funds withdrawn for other than eligible costs to the department.   History: En. Sec. 6, Ch. 544, L. 1997; amd. Sec. 4, Ch. 429, L. 1999.
MT Code § 15-63-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 63. First-Time Home Buyer Savings Account|Part 2. Account Administration|15-63-205. False claims prohibited

  15-63-205. False claims prohibited. A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to justify the withdrawal of money from an account is subject to the provisions of 15-61-205.   History: En. Sec. 7, Ch. 544, L. 1997.
MT Code § 15-64-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 1. General Provisions|15-64-101. Definitions

  15-64-101. Definitions. As used in this part, the following definitions apply:  (1) "Adult-use dispensary" has the meaning provided in 16-12-102.   (2) "Department" means the department of revenue provided for in 2-15-1301.   (3) "Dispensary" means an adult-use dispensary or a medical marijuana dispensary.   (4) "Licensee" means a licensee operating an adult-use dispensary or a medical marijuana dispensary.   (5) "Marijuana" has the meaning provided in 16-12-102.   (6) "Marijuana product" has the meaning provided in 16-12-102.   (7) "Medical marijuana dispensary" has the meaning provided in 16-12-102.   (8) "Person" means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed.   (9) "Purchaser" means a person to whom a sale of marijuana or a marijuana product is made.   (10) "Retail price" means the established price for which an adult-use dispensary or medical marijuana dispensary sells marijuana or a marijuana product to a purchaser before any discount or reduction.   (11) "Sale" or "sell" means any transfer of marijuana or marijuana products for consideration, exchange, barter, gift, offer for sale, or distribution in any manner or by any means.   History: En. Sec. 18, Ch. 408, L. 2017; amd. Sec. 29, Ch. 576, L. 2021.
MT Code § 15-64-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 1. General Provisions|15-64-103. Returns -- payment -- recordkeeping -- authority of department

  15-64-103. Returns -- payment -- recordkeeping -- authority of department. (1) Each dispensary licensed under Title 16, chapter 12, shall file a return, on a form provided by the department, and pay the tax due as provided in 15-64-102.  (2) Each return must be authenticated by the person filing the return or by the person's agent authorized in writing to file the return.   (3) (a) A person required to pay to the department the taxes imposed by this part shall keep for 5 years:   (i) all receipts issued; and   (ii) an accurate record of all sales of marijuana and marijuana products, the date of sale, and the quantity, kind, and retail price of each product sold.   (b) For the purpose of determining compliance with the provisions of this part, the department is authorized to examine or cause to be examined any books, papers, records, or memoranda relevant to making a determination of the amount of tax due, whether the books, papers, records, or memoranda are the property of or in the possession of the person filing the return or another person. In determining compliance, the department may use statistical sampling and other sampling techniques consistent with generally accepted auditing standards. The department may also:   (i) require the attendance of a person having knowledge or information relevant to a return;   (ii) compel the production of books, papers, records, or memoranda by the person required to attend;   (iii) implement the provisions of 15-1-703 if the department determines that the collection of the tax is or may be jeopardized because of delay;   (iv) take testimony on matters material to the determination; and   (v) administer oaths or affirmations.   (4) Pursuant to rules established by the department, returns may be computer-generated and electronically filed.   History: En. Sec. 20, Ch. 408, L. 2017; amd. Sec. 31, Ch. 576, L. 2021.
MT Code § 15-64-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 1. General Provisions|15-64-104. Deficiency assessment -- penalty and interest -- statute of limitations

  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.   History: En. Sec. 21, Ch. 408, L. 2017; amd. Sec. 32, Ch. 576, L. 2021.
MT Code § 15-64-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 1. General Provisions|15-64-105. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest

  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.   History: En. Sec. 22, Ch. 408, L. 2017; amd. Sec. 33, Ch. 576, L. 2021.
MT Code § 15-64-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 1. General Provisions|15-64-106. Authority to collect delinquent taxes

  15-64-106. Authority to collect delinquent taxes. (1) (a) The department shall collect taxes that are delinquent as determined under this part.  (b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.   (2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the licensee from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.   (3) As provided in 15-1-705, the licensee has the right to a review of the tax liability prior to any offset by the department.   (4) The department may file a claim for state funds on behalf of the licensee if a claim is required before funds are available for offset.   History: En. Sec. 23, Ch. 408, L. 2017; amd. Sec. 34, Ch. 576, L. 2021.
MT Code § 15-64-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 1. General Provisions|15-64-107. through 15-64-109 reserved

  15-64-107 through 15-64-109 reserved.
MT Code § 15-64-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 1. General Provisions|15-64-110. Refunds -- interest -- limitations

  15-64-110. Refunds -- interest -- limitations. (1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing.   (2) (a) Interest paid by the department on an overpayment must be paid or credited at the same rate as the rate charged on delinquent taxes under 15-1-216.   (b) Except as provided in subsection (2)(c), interest must be paid from the date that the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information.   (c) The department is not required to pay interest if:   (i) the overpayment is refunded or credited within 6 months of the date that a claim was filed; or   (ii) the amount of overpayment and interest does not exceed $1.   History: En. Sec. 24, Ch. 408, L. 2017.
MT Code § 15-64-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 1. General Provisions|15-64-112. Department to make rules

  15-64-112. Department to make rules. The department of revenue shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of marijuana and marijuana products.  History: En. Sec. 26, Ch. 408, L. 2017; amd. Sec. 36, Ch. 576, L. 2021.
MT Code § 15-64-1001 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 10. Opioid Seller License Tax|15-64-1001. Definitions

  15-64-1001. Definitions. As used in this part, the following definitions apply:   (1) "Department" means the department of revenue provided for in 2-15-1301.   (2) "Opioid" has the meaning provided for "opiate" in 50-32-101.   (3) "Person" means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed, who is a wholesaler licensed by the board of pharmacy and who is a distributor of opioids.   History: En. Sec. 1, Ch. 413, L. 2019.
MT Code § 15-64-1002 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 64. Taxation of Drugs and Drug Licensing|Part 10. Opioid Seller License Tax|15-64-1002. License requirements -- rulemaking

  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.   History: En. Sec. 2, Ch. 413, L. 2019.
MT Code § 15-65-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-101. Definitions

  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.   History: En. Sec. 1, Ch. 607, L. 1987; amd. Sec. 1, Ch. 195, L. 2001; amd. Sec. 195, Ch. 49, L. 2015; amd. Sec. 2, Ch. 405, L. 2017; amd. Sec. 1, Ch. 240, L. 2021; amd. Sec. 1, Ch. 484, L. 2021.
MT Code § 15-65-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-102. Rulemaking authority

  15-65-102. Rulemaking authority. The department of revenue shall adopt such rules as may be necessary to implement and administer this part.   History: En. Sec. 11, Ch. 607, L. 1987.
MT Code § 15-65-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-103. through 15-65-110 reserved

  15-65-103 through 15-65-110 reserved.
MT Code § 15-65-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-111. Tax rate

  15-65-111. Tax rate. There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser.  History: En. Sec. 2, Ch. 607, L. 1987; amd. Sec. 2, Ch. 484, L. 2021.
MT Code § 15-65-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-112. Collection and reporting

  15-65-112. Collection and reporting. (1) The seller of accommodations shall collect the tax imposed by 15-65-111.  (2) The seller shall report to the department of revenue, at the end of each calendar quarter, the gross receipts collected during that quarter attributable to the sales price paid by the purchaser. The report is due on or before the last day of the month following the end of the calendar quarter and must be accompanied by a payment in an amount equal to the tax required to be collected under this section.   History: En. Sec. 3, Ch. 607, L. 1987; amd. Sec. 5, Ch. 676, L. 1991; amd. Sec. 3, Ch. 484, L. 2021.
MT Code § 15-65-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-113. Audits -- records

  15-65-113. Audits -- records. (1) The department of revenue may audit the books and records of any seller to ensure that the proper amount of tax imposed by 15-65-111 has been collected. An audit may be done on the premises of the seller or at any other convenient location.  (2) The department may request the seller to provide the department with books, ledgers, registers, or other documents necessary to verify the correct amount of tax.   (3) The seller shall maintain and have available for inspection by the department books, ledgers, registers, or other documents showing the sales price and tax collections for the preceding 5 years.   (4) Except in the case of a person who, with intent to evade the tax, purposely or knowingly files a false or fraudulent return violating the provisions of this part, the amount of tax due under any return must be determined by the department within 5 years after the return is made, and the department thereafter is barred from revising any return or recomputing the tax due after the department has determined the tax, and no proceeding in court for the collection of the tax may be instituted unless notice of any additional tax is provided within the period.   (5) An application for revision may be filed with the department by a seller within 5 years from the original due date of the return.   History: En. Sec. 4, Ch. 607, L. 1987; amd. Sec. 4, Ch. 484, L. 2021.
MT Code § 15-65-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace

  15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace. (1) Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401.  (2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15-68-111.   History: En. Sec. 5, Ch. 607, L. 1987; amd. Sec. 5, Ch. 484, L. 2021.
MT Code § 15-65-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-115. Failure to pay or file -- penalty and interest -- review -- interest

  15-65-115. Failure to pay or file -- penalty and interest -- review -- interest. (1) A seller who fails to file the report as required by 15-65-112 must be assessed a penalty as provided in 15-1-216. The department may waive any penalty as provided in 15-1-206.  (2) A seller who fails to make payment or fails to report and make payment as required by 15-65-112 must be assessed penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.   (3) (a) If a seller fails to file the report required by 15-65-112 or if the department determines that the report understates the amount of tax due, the department may determine the amount of the tax due and assess that amount against the seller. The provisions of 15-1-211 apply to any assessment by the department. The seller may seek review of the assessment pursuant to 15-1-211.   (b) When a deficiency is determined and the tax becomes final, the department shall mail a notice and demand for payment to the seller. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.   History: En. Sec. 6, Ch. 607, L. 1987; amd. Secs. 6, 19, Ch. 676, L. 1991; amd. Sec. 26, Ch. 811, L. 1991; amd. Sec. 45, Ch. 427, L. 1999; amd. Sec. 35, Ch. 594, L. 2005; amd. Sec. 6, Ch. 484, L. 2021.
MT Code § 15-65-116 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-116. Credit for overpayment -- interest on overpayment

  15-65-116. Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest paid for any year is more than the amount due, 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, to the taxpayer's successor through reorganization, merger, or consolidation, or to the taxpayer's shareholders upon dissolution.   (2) Except as provided in subsection (3), interest is allowed on overpayments at the same rate as is charged on unpaid taxes, as provided in 15-1-216, from the due date of the 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 does 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) Only a payment made incident to a bona fide and orderly discharge of actual tax liability or one reasonably assumed to be imposed by this chapter is considered an overpayment with respect to which interest is allowable.   History: En. Sec. 12, Ch. 676, L. 1991; amd. Sec. 46, Ch. 427, L. 1999.
MT Code § 15-65-117 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 65. Lodging Facility Use Tax|Part 1. General Provisions|15-65-117. through 15-65-120 reserved

  15-65-117 through 15-65-120 reserved.